22 January 2000



The Special Representative of the Secretary-General,

Pursuant to the authority given to him under United Nations Security Council Resolution 1244 (1999) of 10 June 1999,

Taking into account United Nations Interim Administration Mission in Kosovo (UNMIK) Regulation No. 1999/1 of 25 July 1999 on the Authority of the Interim Administration in Kosovo and UNMIK Regulation No. 1999/16 of 6 November 1999 on the Central Fiscal Authority and Other Related Matters,

For the purpose of reforming sales tax in Kosovo,

Hereby promulgates the following:

Section 1


For the purposes of the present regulation sales tax is defined as a tax levied on goods sold in Kosovo.

Section 2

Sales Tax

2.1 For the purpose of calculating sales tax, the taxable value of goods shall be:

(a) For imported goods: the total customs value assessed in accordance with international practice, plus customs duties and excise taxes if applicable; and

(b) For other goods entering into Kosovo or produced in Kosovo: the producer’s selling price or the market price as determined by the tax department.

2.2 Sales tax shall be levied on the taxable value of all goods at a rate of 15%.

Section 3


By administrative direction, the Special Representative of the Secretary-General may exempt categories of goods from sales tax and may exempt defined persons and entities from payment of sales tax.

Section 4

Allocation of Revenues

The revenues derived from sales tax shall be deposited in the Kosovo Consolidated Fund.

Section 5

Administrative Arrangements

5.1 The present regulation shall be implemented under the overall authority and supervision of UNMIK by customs officials, tax officials, police and security forces and any other authority designated by the Special Representative of the Secretary-General.

5.2 The Special Representative of the Secretary-General shall specify by administrative direction the locations where sales tax shall be assessed, levied, and collected.

Section 6


The Special Representative of the Secretary-General may issue administrative directions in connection with the implementation of the present regulation.

Section 7

Applicable Law

The present regulation shall supersede any other provision in the applicable law relating to sales tax, which is inconsistent with it.

Section 8

Entry into Force

The present regulation shall enter into force on 22 January 2000.

Bernard Kouchner

Special Representative of the Secretary-General