Business in Kosovo

The Kosovo Business Registration Agency, known as ARBK or KBRA, registers businesses under the Ministry of Industry, Entrepreneurship and Trade. A registration normally identifies the legal form, official or trade name, registered seat, authorized representative and NACE Rev. 2 activity code. Applications can be submitted through the ARBK Business Registration System or through municipal registration centres, including the Prishtina One-Stop-Shop. Online portal access is available to citizens over 18. After registration, the business receives a nine-digit NUI business number beginning with 81, and ARBK registration automatically registers it with the Tax Administration of Kosovo, known as ATK or TAK. Available forms include Individual Business, Ortakëri e Përgjithshme general partnership, Ortakëri e Kufizuar limited partnership, Shoqëri me Përgjegjësi të Kufizuar or SHPK limited liability company, Shoqëri Aksionare joint-stock company, a branch of a foreign commercial company, a representative office and an Agricultural Cooperative. An Individual Business is not a separate legal person, so the owner has unlimited liability. An SHPK and a joint-stock company become legal persons only after registration. A foreign-company representative office is limited to market research, marketing and representation and may not conduct economic activity. An Individual Business generally submits the application and identification document. An SHPK generally requires the application, founder identification documents, an incorporation agreement or founding act and a statute. A foreign founder may need a business register certificate or business information document issued no more than three months earlier. ARBK charges €0 for initial registration and €0 for deregistration. Corporate changes generally cost €5 per filing, while changes for an Individual Business or general partnership generally cost €2.50. Documents, translations, professional advice and activity-specific approvals can create additional costs. A business conducting economic activity must remain registered and keep its registration information accurate. The selected NACE code should match the real activity. The business must maintain tax records, file the required declarations and make the required payments. VAT registration becomes mandatory when annual turnover exceeds €30,000, while voluntary registration may be possible below that threshold. VAT rates are 8% or 18%, depending on the supply. Under the stated real-income regimes, income up to €30,000 is taxed at 3% for production, trade, transport and similar activities and at 9% for services; income above that threshold is taxed at 10% under the applicable corporate-income rules. For personal income, gross annual income up to €50,000 is subject to 3% for production, trade, transport and similar activities or 9% for services. The higher real-income schedule applies 0% up to €3,000, 8% from €3,000.01 to €5,400 and 10% above €5,400. The correct calculation depends on the legal form and applicable tax regime. Self-employed people also have pension contributions, while employers with staff handle withholding tax and pension contributions. Fiscal devices, fiscal systems or approved fiscal software may be required under the applicable rules. Activity-specific permits and licences should be checked in the Central Registry of Permits and Licences, with additional municipal requirements checked separately. Carrying on an unregistered activity is not a lawful alternative and can lead to registration orders, fines or other sanctions. Support is available through separate schemes rather than one permanent general grant. KIESA and the Ministry of Industry, Entrepreneurship and Trade have offered calls for micro, small and medium-sized businesses in areas such as production, information and communication technology, certification and energy. The 2026 Clean Energy Scheme offered up to €20,000 for an individual measure and up to €25,000 for combined measures. The 2026 Balanced Regional Development Program listed 70 beneficiaries. Municipal start-up calls may impose their own registration date, sector, regional, co-financing and deadline requirements; a 2026 call in Fushë Kosovë required registration before the grant contract. Banking and credit products are separate from these support schemes. In March 2026, Kosovo recorded 1,339 new businesses: 1,328 micro enterprises with 0–9 employees, 11 small enterprises with 10–49 employees and no medium or large enterprises in the reported data. Trade, construction, manufacturing and accommodation or food services led the listed sectors, while the Prishtina region accounted for 605 registrations. This pattern makes the choice between Individual Business and SHPK, formal registration, tax administration and permit checks central for many start-ups. A business can change its registration or transform from an Individual Business or general partnership into an SHPK or joint-stock company. Deregistration takes place through the responsible municipality or ARBK. Depending on the case, the authority may require forms, identification, a resolution, tax clearance or court evidence. Corporate liquidation or bankruptcy can also require publication of the process, including a 30-day newspaper notice in some cases. ARBK publishes notices concerning dissolution, liquidation and bankruptcy.