Kosovo NGOs are required to fulfil the same financial reporting obligations as all other legal entities. This includes annual reporting to TAK and reporting on the payment of relevant taxes, such as payroll tax for their employees (if an organization has employees), corporate income tax (if the organization falls into the category of obligation to pay this tax), and property tax or rent (if an organization owns a property or leases any property). Moreover, NGOs have to pay their share of the pension contribution for each of their employees. The general conditions for NGOs are identical to those for other businesses and sector specifics are almost entirely ignored in the legal framework. The only specific reporting obligation for NGOs is the annual reporting of organizations with a public benefit status. This group of NGOs is obliged to submit the narrative and financial report to the Department of NGOs, which is a condition for maintaining this status. If the annual turnover of public benefit organizations is higher than 100,000 EUR, the external audit report should also be attached to the financial report. While most of the reporting conditions are related to the existence of certain activities (i.e. if the NGO does not have any employees, the personal income tax is not paid), the annual report for TAK is a condition for all Registered NGOs. For 2015, only 748 NGOs have submitted this report (Index Report, 2016).

Based on the data of Kosovo Civil Society Index 2016, on the question if they generally report to the Tax Administration of Kosovo, more than half of the surveyed CSOs (67%) informed that they regularly report to the Tax Administration of Kosovo (TAK), while 11% stated that they did not report regularly, while 22% said they did not report at all. The large difference between those who consider that they report regularly and those who have actually submitted the annual TAK report (which is mandatory, regardless of whether the organization has financial or employee transactions) clearly indicates that the level of knowledge about the reporting requirements is quite low.