Software’s subject to customs tax
Based on the request of STIKK members for involvement in the matter of interpretation of the Customs Code concerning imports of Software, Mrs. Vjollca Cavolli met with Mr. Bujar Kelmend and Mr. Lulzim Rafuna from Kosovo Customs. The meeting was focused on the imported Softwares in Kosovo which were not subject to customs duties since 2003 until now. Now in some cases, the software is being subject to customs tax therefore, Mrs. Cavolli explained that “License / Product Key” or “Software License” in most cases are part of the software and serve to activate Online softwares on the Internet or “Software License” may be delivered in electronic form (e-mail) without going through any customs point and as such it cannot be treated differently from the License and Software License Key that companies can send the printed Licence in attached to the invoice that can pass through customs points. Through this meeting STIKK requested that “License / Product Key” or “Software License” to be treated as part of the software and not to be taxed.
