VAT compliance for an e-commerce brand selling into Kosovo

The client, an e-commerce brand based in Vienna, sells digital products such as online courses, templates and memberships through its own web shop to consumers across the region, including Kosovo. Its finance team handled VAT in its home market and in the EU, but had never looked at Kosovo as a separate jurisdiction.

ATK's clarification of 30 July 2025 changed that. It confirmed that non-resident providers of digital services selling to consumers in Kosovo must register through a tax representative from their first sale. The client needed to understand its position, register correctly and build a monthly routine without adding work to a small finance team.

• Which sales were made to consumers in Kosovo, and how could they be identified reliably?
• What did registration require, and who would act as tax representative?
• How would sales already made be handled?
• How could a monthly return, due by the 20th, be produced from data the client already had?

Map the sales

We worked with the client's payment and web shop data to identify sales to customers in Kosovo, using the location evidence the platforms already captured. Together we agreed rules for unclear cases and documented them.

Register through a tax representative

We prepared the registration and arranged tax representation in Kosovo, coordinating the documents the client needed to provide from Austria. Before filing, we quantified the sales made since the client's first sale to Kosovo consumers and agreed with the client how earlier periods would be addressed with ATK.

Build a monthly routine

• A single monthly export from the payment platform feeds a VAT workbook that separates Kosovo sales by product and currency.
• We review the data, apply the rate confirmed for each product line, prepare the return and file it through EDI.
• Payment is scheduled with the client so that it reaches ATK by the 20th.
• Every month ends with a reconciliation between platform data, the return and the client's own accounts.

Keep the books aligned

Because our team also keeps the records for the Kosovo registration, the figures in the returns, the reconciliations and the client's group accounts tell the same story.

The registration was filed within six weeks of the first call, and every monthly return since has been filed and paid by the 20th.

• A clear position. The client knows which of its sales fall under Kosovo VAT and why, with the rules documented.
• Compliance without extra headcount. One export a month is all the client's team provides.
• Earlier periods addressed. Sales made before registration were quantified and handled in agreement with the client, rather than left as an open risk.
• Reconciled every month. Platform data, returns and accounts agree, and differences are explained as they arise.

The engagement now runs as part of our monthly accounting service, alongside the client's other filings.