BUSINESS STRUCTURES IN KOSOVO

September 13, 2025

With a “starting a business score” of 95.9/100, the World Bank ranked Kosovo 12 over 190 countries in regard to its procedures, time, cost and paid-in minimum capital requirement necessary to open a business in Kosovo. Foreign companies can conduct business in Kosovo without any specific restriction: the opening process is the same for local or foreign businesses and the same laws apply for both. In accordance with the stipulated requirements applicable to domestic businesses, foreign companies seeking to engage in economic activities within the territory of Kosovo are mandated to initiate the process of business registration in the Kosovo Business Registration Agency (hereinafter “KBRA”), as a preliminary step.

Starting a business in Kosovo is a straightforward and fast process. The registration process with the KBRA takes an average of three (3) working days. The physical presence of the owner or the director of the company is not mandatory.

Application for registration can be done physically in one of the 29 municipal centres of KBRA, depending on the location of the activity. It can also be done online via the Business Registration platform of KBRA.

It is important to note that, pursuant to recent legal amendments, there is a mandatory obligation to document and submit the records of the ultimate beneficial owner (hereinafter “UBO”) when establishing the company before KBRA. The KBRA must be provided with the required details by the authorized person at the time of the initial registration. Furthermore, the obliged entity shall notify the Agency for the Registration of Beneficial Owners (ARKB) of any change in the details of an authorized person within fifteen (15) working days from the occurrence of such changes. Failure to report may result in the imposition of administrative fines and other sanctions as provided by applicable legislation.

After registering the company and obtaining the Business Certificate, the first general steps are opening a bank account (which does not require the presence of the owner), designing a company seal, and obtaining a VAT certificate (if the company voluntarily registers for VAT at the time of establishment).

Investors can carry out business through structures with or without separate legal personality from their founders. However, business organisations with legal personality, such as Limited Liability Companies (3.1) or Joint Stock Companies (3.2), are generally preferred over those without (3.3), in order to ensure investor protection. There are also specific business organisations (3.4) available to foreign companies.