A project in Kosovo?
Kosovo isn't yet part of our established network of local contacts. We assess every project case by case, though, and can bring in a trusted local partner (lawyer, accountant) if needed to create and direct your structure.
The path to creating a LLC in Kosovo, step by step
These timelines assume a complete file (ID documents, supporting evidence, governance decisions made): an incomplete file is the single most common cause of delay, ahead of the administrative timelines themselves. Once the file is genuinely complete, expect generally 4 to 5 weeks (full remote process) for the legal process itself.
Minimum share capital: €1 — no substantial requirement.
Project scoping & complete file
Gathering ID documents, mandate, governance decisions and choice of bank — the essential groundwork for the legal timelines below to actually start running.
ARBK filing
A non-resident founder can own 100% of a Kosovo LLC, act as its sole director, and form it without ever travelling to Kosovo.
ARBK processing
Approval by the Kosovo Business Registration Agency (ARBK) is the longest step.
Tax number
Once ARBK approval is granted, tax registration (TAK) and obtaining the fiscal number are quick.
Opening the bank account
Some banks accept a local representative with an apostilled power of attorney; others require the director's physical presence — the main friction point.
Safety margin — opening the bank account
On top of the legal timelines above, allow one week of banking margin: KYC checks, extra documentation or a branch appointment can extend account opening, particularly for a non-resident director.
VAT
| Taux | ||
|---|---|---|
| Standard rate | 18% | |
| Reduced rates | 8% | food, agriculture, accommodation and tourism |
Corporate tax
10%.
Is a visa required?
For a director wishing to relocate, a temporary residence permit (typically valid one year) can be applied for through the DCAM office, with a decision within about 30 days.
Information provided for guidance (July 2026), subject to change depending on local regulation, the bank and the relevant authority. We confirm the precise timeline with you during the initial assessment of your project.
Opening a bank account
Is presence in Kosovo required?
Company formation can be done entirely remotely, but opening the bank account may still require a visit depending on the bank chosen — worth planning for rather than ruling out.
Observed timeframe to open the account
1 to 3 weeks once the bank file is complete, the longest step for a non-resident founder; some banks require a physical visit.
Share capital deposit
Minimum share capital: €1 — no substantial requirement.
Ultimate Beneficial Owner (UBO) register
Every director or shareholder must be declared as an Ultimate Beneficial Owner (UBO) in the national register — a requirement stemming from EU anti-money-laundering directives (or equivalent standards outside the EU). Bank scrutiny is heightened in two situations common among international clients: when a shareholder or director is a US citizen or US tax resident (FATCA then imposes extra reporting obligations on the bank, which can slow down or complicate account opening); and when a shareholder is based in an African country rated higher-risk by the FATF (extra proof of the origin of funds, longer KYC validation times). We anticipate this with you from the initial assessment if your structure involves such profiles.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.
Selling on-site and clearing customs
Securing a premises or retail location
Commercial lease and registering the establishment with the Kosovo Business Registration Agency (ARBK).
On-site sales & till
A fiscal receipt must always be accompanied by a proper invoice to be valid for tax purposes.
Cash register suppliers
- myPOS
- SumUp
- Zettle (PayPal)
- Shopify POS
- Lightspeed
Payment providers for small businesses
- PayPal Business
- myPOS
- acquéreur bancaire local (Raiffeisen, ProCredit)
- Stripe (couverture partielle)
- Adyen
Indicative, non-exhaustive list of examples of solutions present on the local market — availability and terms change quickly; we help you select the best-suited offer during the assessment of your project.
Customs & ATA carnet
To exhibit or sell equipment at a trade fair, the ATA carnet allows temporary import of goods — professional equipment, samples, stand fittings — without advancing customs duties or import VAT, provided they are re-exported within the allotted period (generally 12 months, sometimes 6 months for fair equipment). The carnet is issued by the chamber of commerce in the country of departure and recognised across the international network of ATA Convention countries, a network that covers Kosovo.
Importing products from outside the European Union
To import goods from a non-EU country (China, the US, etc.), an EORI number is essential for any customs procedure. Customs duties depend on the tariff code (combined nomenclature) and the product's origin; import VAT is then due at the rate applicable in the destination country, generally recoverable if the business is VAT-registered. Depending on trade agreements in force, some products benefit from reduced or zero duties on presentation of a certificate of origin. The competent authority for these procedures is Kosovo Customs.
On-site consumer rules
As Kosovo is not an EU/EEA member, consumer-protection rules (right of withdrawal, price display, warranties) fall under national law and can differ significantly from the harmonised European framework. We check this point with you based on your on-site sales activity.
Information provided for guidance (July 2026), subject to change depending on local regulation. We confirm the applicable detail with you during the initial assessment of your project.