The Tax Administration of Kosovo (TAK) has announced that all taxpayers with employees must register and declare the relevant information for all employees who are currently in an employment relationship through the Electronic Declaration and Information (EDI) system.
Employers are required to complete the registration process no later than 31 October 2026. The requirement applies to existing employees and requires employers to complete a separate registration form for each employee.
The EDI registration form requires various employment-related details, including the employee’s start date, termination date where applicable, whether the employee works full-time or part-time, education level, profession and job position, together with other information required by the form.
TAK has confirmed that the employee registration service has been implemented in the EDI system based on Law No. 08/L-257 on the Administration of Tax Procedures, Article 43, paragraph 5.
Employers should ensure that the information submitted is complete, accurate and consistent with the actual employment situation. This may require businesses to review information maintained by their HR, payroll and accounting functions before completing the registration process.
The obligation also continues after the initial registration. Where an employee’s relevant information changes, employers are required to update the information in the EDI system so that employee records remain accurate and up to date.
TAK has advised taxpayers to complete the process on time and has made a guide available within the EDI system to assist with completing the employee registration form. Failure to fulfil the applicable reporting obligations may result in measures provided for under the applicable tax legislation.
Eurofast’s Take
The 31 October 2026 deadline means that employers should begin reviewing their employee records well in advance, particularly businesses with larger workforces or employee information maintained across different HR, payroll and accounting systems.
In practice, the registration process may require employers to verify that key employee information is consistent across their internal records before submitting the data through the EDI system.
At Eurofast, we can assist employers in reviewing employee data, identifying potential inconsistencies and supporting the employee registration process in the EDI system.
Our team can also provide guidance on the wider payroll, tax and employment compliance considerations associated with maintaining accurate and up-to-date employee records.
If you need clarification or support with the new EDI employee registration requirement, please contact our team for further assistance at [email protected].