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Political Finance Database

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Kosovo

2023

2024

Bans and limits on private income

Public funding

Regulations of spending

Reporting, oversight and sanctions

Question	Value
1. Is there a ban on donations from foreign interests to political parties?	Code Yes Comment The legislation forbids receiving financial assistance from foreign sources, which encompasses government and non-government organizations, and natural or legal persons. Source "Law on Financing of Political Entities, Article 11, paragraph 1.1. Ban on financial and material assistance shall apply to: 1.1. government and non government foreign institutions and foreign natural and legal persons;"
2. Is there a ban on donations from foreign interests to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
3. Is there a ban on corporate donations to political parties?	Code No Comment Political entities can receive donations from private companies, encompassing all forms of business entities, including corporations. However, there are limitations on the timing and the maximum amount of such contributions. Source Law on Financing of Political Entities, Article 5, paragraph 1.2. 5.1 Political Subjects are allowed to receive contribution from: 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
4. Is there a ban on corporate donations to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
5. Is there a ban on donations from Trade Unions to political parties?	Code Yes Comment Trade union organizations are considered part of the category of entities from which political entities are not permitted to receive financial or material assistance. Source Law on Financing of Political Entities, Article 11, paragraph 1.7. Ban on financial and material assistance shall apply to: 1.7 Non-governmental organizations, charitable organizations, religious organizations and trade union organizations.
6. Is there a ban on donations from Trade Unions to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
7. Is there a ban on anonymous donations to political parties?	Code Yes Comment The law strictly bans the acceptance of anonymous donations, whether from individuals or legal entities. Financial reports submitted by political entities are required to provide comprehensive information about the donor, including their full name or company name, the donation amount, and the contribution date. Source Law on Financing of Political Entities, Article 11, paragraphs 1.2 and 1.3; and paragraph 3. 1. Ban on financial and material assistance shall apply to: 1.2. unknown natural and legal persons; 1.3. unknown donators; 3. There is prohibited the granting of donations from which the donor clearly may benefit any economic advantage. Donations of natural and legal persons to political parties should be done in a transparent manner in bank account and should be included in financial reports of beneficiary political parties. The financial report of political parties should contain the name and registration number of legal persons or name, surname and address of natural persons.
8. Is there a ban on anonymous donations to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
9. Is there a ban on donations from corporations with government contracts to political parties?	Code Yes Comment Political parties are prohibited from receiving donations from private enterprises, provided that these enterprises are engaged in contractual relations for the supply of goods and services to Kosovo institutions. This restriction remains in effect for a period of three years following the termination of the contractual relationship between the company and state institutions. Source Law on Financing of Political Entities, Article 11, paragraph 1.6. Ban on financial and material assistance shall apply to: 1.6. Private enterprises while they are in a contractual relationship for the provision of goods and provision of services with the institutions of the Republic of Kosovo and three (3) years after the end of the contractual relationship.
10. Is there a ban on donations from corporations with government contracts to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
11. Is there a ban on donations from corporations with partial government ownership to political parties?	Code Yes Comment Accepting donations, even from local public entities or those with state capital involvement, is prohibited by the law. In addition, law explicitly states that public enterprises are not allowed to provide financial support to political entities. Source Law on Financing of Political Entities, Article 11, paragraphs 1.5 and 2. 1. Ban on financial and material assistance shall apply to: 1.5. public institutions authorities or with participation of state capital. 2. Public enterprises cannot support financially political subjects.
12. Is there a ban on donations from corporations with partial government ownership to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
13. Is there a ban on the use of state resources in favour or against a political party or candidate?	Code Yes Comment The law prohibits using or putting in support of a political parties the resources of institutions or public bodies at the central or local level, or any other type of public institution. Source Law on General Elections, Article 36, paragraph 3. 3. Notwithstanding cases provided by law, no sources or resources of institutions or public bodies at the central or local level, or any other type of public institution may be used or applied in support of political entities in elections.
14. Is there a limit on the amount a donor can contribute to a political party during a non-election specific period?	Code Yes, for both natural and legal persons Comment There are limits for both natural persons and legal entities. Source Law on Financing of Political Entities, Article 5, paragraph 1. 1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year; 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
15. If there is a limit on the amount a donor can contribute to a political party during a non-election specific period, what is the limit?	Code Other (explain in comments in local currency) Comment Political entities are allowed to receive donations from natural persons, but the amount cannot exceed two thousand Euros per calendar year. In contrast, donations from legal persons are limited to 10 thousand euros within the same calendar year. Source Law on Financing of Political Entities, Article 5, paragraph 1. 1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year; 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
16. Is there a limit on the amount a donor can contribute to a political party during an election?	Code No, but limits for regular periods apply to campaign periods Comment Political entities are allowed to receive donations from natural persons, but the amount cannot exceed two thousand Euros per calendar year. In contrast, donations from legal persons are limited to 10 thousand euros within the same calendar year. Source Law on Financing of Political Entities, Article 5, paragraph 1. 1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year; 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
17. If there is a limit on the amount a donor can contribute to a political party during an election, what is the limit?	Code Other (explain in comments in local currency) Comment Political entities are allowed to receive donations from natural persons, but the amount cannot exceed two thousand Euros per calendar year. In contrast, donations from legal persons are limited to 10 thousand euros within the same calendar year. Source Law on Financing of Political Entities, Article 5, paragraph 1. 1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year; 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
18. Is there a limit on the amount a donor can contribute to a candidate?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
19. If there is a limit on the amount a donor can contribute to a candidate, what is the limit?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
20. Is there a limit on the amount a candidate can contribute to their own election campaign?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Still, if the candidates of political parties donate to their parties, than the limits as per natural persons apply. Source Law on Financing of Political Entities, Article 11, paragraph 4; and Article 5, paragraph 1.1. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law. 5.1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year.
21. Is there a limit on in-kind donations to political parties?	Code Yes Comment The legal definition of a donation or contribution encompasses both monetary and in-kind contributions. Consequently, the same restrictions are in place as for other donations: a limit of 2 thousand euros within the calendar year for natural persons and 10 thousand euros within the calendar year for legal persons. Source Law on Financing of Political Entities, Article 2, paragraph 1.5; and Article 5, paragraph 1. 2.1.5 Contribution - shall mean a gift, subsidy, donations or any kind of benefit granted to a political entity, either in cash or in kind, including payment of debts of the political entity, and the profit through, the property, the loan, the loan generated by the entrepreneurial activities, services and facilities for use of the political entity. Services provided to a political entity by individuals voluntarily, on their own time and free of charge shall not be considered to be contributions. A contribution shall also be considered the acceptance of a service or monetary or material value by political entities below the real market value, evaluation of which, and the reporting thereof, shall be regulated by sublegal acts as issued by the Central Election Commission (CEC) and based on cost estimates set by the Ministry of Finance and/or the Tax Administration of Kosovo, or on the basis of the opinion of an independent financial expert as commissioned by the Office. 5.1. Political Subjects are allowed to receive contribution from: 1.1. natural persons in the amount not exceeding two thousand (2.000) Euro per calendar year; 1.2. legal entities in the amount not exceeding ten thousand (10.000) Euro per calendar year.
22. Is there a limit on in-kind donations to candidates?	Code Not applicable Comment Candidates of political entities are not allowed to receive direct donations; instead, all financial transactions must go through the exclusive account of the political entity. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
23. Is there a ban on political parties engaging in commercial activities?	Code Yes Comment The legal status of political entities categorizes them as non-profit organizations. As a result, political entities are restricted from engaging in profit-generating financial activities, with the exception of selling goods like publications, advertising materials, and posters featuring the emblem or acronym of the political entity. Source Law on Financing of Political Entities, Article 3; and Article 6, paragraph 1. 3. Political subject is a non profitable legal entity. 6.1. Political Subject shall not engage in a profitable business activity, except the sale of goods like: publications, editions, advertisings, posters with party emblem or acronym of political subject and other allowed legal sources.
24. Is there a ban on political parties taking loans in relation to election campaigns?	Code No Comment Political entities are not forbidden from obtaining loans during the campaign period. The law, in fact, mandates that political entities must disclose details of any loans received, whether directly or on their behalf. This disclosure includes the loan amount, repayment duration, information about collateral or mortgage guarantees, loan guarantors, and any other pertinent loan-related information. Source Law on Financing of Political Entities, Article 15, paragraph 3.5. Information on any loans taken by, or on behalf of, the political entities including the amount of the loan, the return period, information on the collateral and/or the mortgage, loan guarantors and any other information relevant to the loan.
25. Is there a ban on candidates taking loans in relation to election campaigns?	Code Not applicable Comment While the legislation doesn't contain specific provisions prohibiting candidates from receiving loans, the general provisions prohibiting the acceptance of donations or contributions by candidates, and limitations for the amount of donations by natural persons, apply in principle. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
26. Is there a ban on donors to political parties/candidates participating in public tender/procurement processes?	Code No Comment The procurement legislation does not impose any restrictions on companies that act as donors to political entities. The only provisions in place pertain to political parties, which are prohibited from accepting donations from private companies engaged in contractual relationships with public institutions. Source Law on Financing of Political Entities, Article 11, paragraph 1.6. Ban on financial and material assistance shall apply to: 1.6. Private enterprises while they are in a contractual relationship for the provision of goods and provision of services with the institutions of the Republic of Kosovo and three (3) years after the end of the contractual relationship.
27. Are there provisions requiring donations to go through the banking system?	Code Yes Comment Political entities are required to maintain a single bank account with one of the commercial banks in Kosovo, and they must conduct all their financial transactions exclusively through this account. Source Law on Financing of Political Entities, Article 4, paragraphs 3 and 4. 3. All political entities should have one single bank account in one of the commercial banks registered in the Republic of Kosovo, through which bank account they will carry out all transactions. 4. All financial revenues allowed pursuant to the provisions of this law, apart from the quota of membership and the incomes generated from the sale of material goods set forth under Article 6, paragraph 1. of the basic law, shall be carried out through the bank transaction. The revenues from the membership quota and the revenues foreseen pursuant to Article 6, paragraph 1. of the basic law, which can be carried out in cash should be deposited in the single bank account of the political entity no later than five (5) days upon the day of their receiving.

Question	Value
28. Are there provisions for direct public funding to political parties?	Code Yes, both regularly and in relation to campaigns Comment Political entities receive regular public financing from the public budget via the "Fund for the Support of Political Entities," which is administered by the Central Election Commission. The allocated budgetary funds for this fund cannot surpass 0.34% of the Republic of Kosovo's overall budget. Additionally, for the financing of both central and local election campaigns, for regular and early elections, financial resources may be allocated from the public funding, but the total amount cannot exceed 0.05% of the Republic of Kosovo's budget. Source Law on Financing of Political Entities, Article 7; and Article 10, paragraph 1. 7. Public financing of political subject is made through the Fund for supporting the political parties within the Budget of the Republic of Kosovo. 10.1. Upon the proposal of the Government the Assembly shall allocate funds, but not exceeding 0.05% of Kosovo Budget, to finance the local and central elections campaigns related to regular or extraordinary elections.
29. What are the eligibility criteria for political parties to receive public funding?	Code Share of seats in previous election Comment In the context of public financing for political entities, the funds from the "Fund for the Support of Political Entities" are distributed among the political entities represented in the Assembly in proportion to the number of seats they have acquired in that particular mandate. Source Law on Financing of Political Entities, Article 9, paragraph 1. As to the financing of the regular activities of political subjects, Funds allocations for the support of political parties shall be allocated among the political subjects represented in the Assembly according to the number of seats for that mandate.
30. What is the allocation calculation for political parties to receive public funding?	Code Proportional to seats received Comment In the context of public financing for political entities, the funds from the "Fund for the Support of Political Entities" are distributed among the political entities represented in the Assembly in proportion to the number of seats they have acquired in that particular mandate. Similarly, if an MP opts to leave the political entity through which they secured their mandate, they are not permitted to transfer the financial resources allocated by the Fund for that specific mandate to their new political entity. Source Law on Financing of Political Entities, Article 9, paragraphs 1 and 2. 1. As to the financing of the regular activities of political subjects, Funds allocations for the support of political parties shall be allocated among the political subjects represented in the Assembly according to the number of seats for that mandate. 2. If one deputy decides to leave the political subject, where he/she won the mandate, he/she shall not receive the financial means allocated from the fund for that mandate in new political subject.
31. What are the provisions on 'ear marking' direct public funding to political parties (how it should be used)?	Code Campaign spending Intra-party institution Research and policy initiatives Ongoing party activities Comment The law defines the purposes for which the means that political entities receive from the public budget can be used. They include financing the regular activities of political entities; financing of branches of political entities; financing of the relevant units of the organization of women and youth of political entities; financing of pre-election and election activities of political entities; as well as financing the activities of parliamentary groups. Source Law on Financing of Political Entities, Article 8. 1. The allocated funds may be used for these purposes: 1.1. financing the regular activities of political parties; 1.2. financing the branches of the political subjects; 1.3. financing the respective unites of organization of women and youth of the political subjects; 1.4. financing the pre-election and election activities of the political subjects; 1.5. financing the activities of parliamentary groups.
32. Are there provisions for free or subsidized access to media for political parties?	Code Yes Comment Broadcasters who choose to air paid political advertisements must allocate a minimum number of free broadcast minutes to each certified political entity throughout the campaign period. The total duration of political advertising spots aired without charge on any given broadcaster cannot exceed twenty minutes for a certified political entity. This obligation applies to all media companies, including public and private ones. Source Law on General Elections, Article 49, paragraphs 2 and 10. 49.2. Broadcasters which choose to air paid political advertising are required to offer a minimum number of minutes of free airtime to each certified political entity during the campaign period. 49.10. The total time of aired free political advertising spots on one broadcaster shall have a maximum of twenty (20) minutes per certified political entity.
33. What criteria determine allocation for free or subsidized access to media for political parties?	Code Equal Comment Free advertising media space is provided to every certified political entity without any conditions or exceptions. Source Law on General Elections, Article 48, paragraph 1; and Article 49, paragraph 2. 48.1. All media shall ensure that all certified political entities receive fair and equitable coverage during the electoral campaign, and all broadcast media shall ensure fair and equitable access to political discussion shows and debates for all certified political entities. 49.2. Broadcasters which choose to air paid political advertising are required to offer a minimum number of minutes of free airtime to each certified political entity during the campaign period.
34. Are there provisions for free or subsidized access to media for candidates?	Code Not applicable Comment The legislation does not include provisions regarding the provision of space or free access to the media for candidates of political subjects. The legislation focuses on political subjects as entities rather than their individual candidates.
35. Are there provisions for any other form of indirect public funding?	Code Yes Comment Income generated by political entities from membership fees and the sale of goods (such as publications, advertising materials, and posters featuring the political entity's emblem or acronym) is exempt from taxation. However, all other sources of income received by political entities are subject to taxation. Source Law on Financing of Political Entities, Article 16; and Article 6, paragraph 1. 16.1. Incomes from the membership fees and the incomes provided for in Article 6, shall not be subject to taxes. 16.2. Other incomes of political subjects shall be subject to taxes. 6.1. Political Subject shall not engage in a profitable business activity, except the sale of goods like: publications, editions, advertisings, posters with party emblem or acronym of political subject and other allowed legal sources.
36. Is the provision of direct public funding to political parties tied to gender equality among candidates?	Code Yes Comment Within the context of public funding, the Central Election Commission (CEC) allocates supplementary public funds equivalent to 1% of the total amount allocated to a political entity for every mandate won by women in excess of the 30% quota during the certification process. Source Law on General Elections, Article 28, paragraph 3. 28.3. The CEC shall allocate additional public funds, in the amount of one percent (1%) of the total amount allocated to the political entity, for each mandate won by women over the thirty percent (30%) quota at the time of certification. The CEC plans an additional budget for this purpose after every elections.
37. Are there provisions for other financial advantages to encourage gender equality in political parties?

Question	Value
38. Is there a ban on vote buying?	Code Yes Comment Vote-buying is strictly prohibited for political entities and their supporters, as outlined in both the electoral legislation and the criminal code. Engaging in the buying and selling of votes is considered a criminal offense, which can result in imprisonment ranging from 1 to 5 years. Source Law on General Elections, Article 34, paragraph 1.6; and Criminal Code of the Republic of Kosova, Article 212. LGE (34.1.6): 1. During the campaigning period, a political entity, its supporters or candidates shall be prohibited from doing any of the following: 1.6. promising any financial reward for the purpose of gaining support of voters; CCRK (212): Whoever promises, offers, gives any undue benefit or gift to any person, with the intent to influence that person to vote, not to vote, vote in favor or against a specific person or proposal, or to cast a void vote, in any election or referendum shall be punished by imprisonment of one (1) to five (5) years.
39. Are there limits on the amount a political party can spend?	Code Yes Comment Political entities are not permitted to surpass the campaign expenditure limit established by the Central Election Commission (CEC). The CEC determines this maximum campaign expenditure based on the total number of registered voters in the voter list at the time of the last voter list update accessible to the CEC. These expenditure limits are applicable to each item and service used for campaign purposes, regardless of when the purchase or service provision occurs. Source Law on General Elections, Article 40, paragraphs 1, 2, and 3. 1. No certified political entity shall have campaign expenditures exceeding an amount to be established by a CEC rule no later than five (5) days following the announcement of Election Day. 2. The CEC shall determine the maximum campaign expenditures based on the total number of voters registered in the voters list at the time of the last update of the voters list available to the CEC. 3. Maximum campaign expenditures shall apply to any goods and services purchased for campaign purposes regardless of the time of purchase or provision of service.
40. If there are limits on the amount a political party can spend, what is the limit?	Code Other (explain in comments in local currency) Comment The campaign expenditure limit for both parliamentary and local elections is set at 0.5 euros for each registered voter in the respective municipality for those specific elections. Source Election Regulation on Campaign Expenditure Limitation and Financial Disclosure, Article 3, paragraph 1. Campaign Spending Limits for both party elections for the Municipal Assembly and Mayoral in a municipality would be 0.5 Euros per registered voter in the municipality. Campaign Spending Limits for the Assembly elections would be 0.5 Euros per registered voter. CEC determines the maximum campaign expenditures based on the total number of registered voters list at the time of the last update of voters lists available to the CEC. CEC with particular decision may set specific limits on campaign expenditures of municipalities that have less than 5000 (five thousand) registered voters.
41. Are there limits on the amount a candidate can spend?	Code Not applicable Comment Candidates representing political parties must conduct all their expenses through the exclusive account of the political entity. While there are no distinct limitations placed on individual candidates, they are subject to the same restrictions as those applicable to the political entities they represent. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
42. If there are limits on the amount a candidate can spend, what is the limit?	Code Not applicable Comment Candidates representing political parties must conduct all their expenses through the exclusive account of the political entity. While there are no distinct limitations placed on individual candidates, they are subject to the same restrictions as those applicable to the political entities they represent. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
43. Are there limits on the amount that third parties can spend on election campaign activities?	Code No Comment Third-party campaigning is not regulated by the law at all.
44. Are there limits on traditional media advertising spending in relation to election campaigns?	Code No Comment While there are no explicit restrictions on the expenses political entities can incur for media advertising, the general limitation is in effect determined by the Central Election Commission (CEC), which is based on the overall campaign expenditure limit.
45. Are there limits on online media advertising spending in relation to election campaigns?	Code No Comment When it comes to traditional media, there are no specific spending limitations for political advertising in online media. However, the general campaign spending limits apply similarly to all forms of media.
46. Do any other restrictions on online media advertisement (beyond limits) exist?	Code No Comment In the absence of general restrictions on media advertising, there are no additional specific restrictions on online political advertising.

Question	Value
47. Do political parties have to report regularly on their finances?	Code Yes Comment Every registered political entity is required to submit an annual financial report to the Central Election Commission (CEC) by no later than March 1 of the subsequent year. Source Law on Financing of Political Entities, Article 15, paragraph 1. 1. Registered political subjects are obliged to submit to CEC every year the annual financial report at latest till 1 March of the coming year in the manner as foreseen by CEC.
48. Do political parties have to report on their election campaign finances?	Code Yes Comment Every certified political entity participating in elections is obliged to provide a Financial Declaration Report of the Entity's Campaign, which should encompass all its branches and constituent components. This report must cover the period starting 90 days before the elections and concluding on the day of the elections. The campaign report needs to be filed no later than 30 calendar days after the day of election certification. Source Law on General Elections, Article 41, paragraph 1. 41.1. Each political entity certified to participate in the election shall submit a Campaign Financial Disclosure Report for the entity, including all of its branches and all its constituent parts, for the period beginning ninety (90) days before the election and ending on the election day. The Campaign Financial Disclosure Report shall be submitted no later than thirty (30) calendar days after the election certification day.
49. Do candidates have to report on their election campaign finances?	Code Not applicable Comment Since candidates are not allowed to accept direct donations or personally incur expenses, and all financial transactions must be conducted through the political entity's accounts, candidates of political entities are not required to report on the finances of their election campaigns. Source Law on Financing of Political Entities, Article 11, paragraph 4. 11.4. Candidates of political subjects cannot accept any donation outside the rules established through this law for the financing of political subjects. No donation can be made directly to the candidate, but must go through the political entity, respecting the provisions of this law.
50. Do third parties have to report on election campaign finances?	Code No Comment The existing legislation lacks regulatory provisions pertaining to third-party campaigning. Consequently, as they are not formally recognized by law, these entities are not obligated to report their financial activities or expenses.
51. Is information in reports from political parties and/or candidates to be made public?	Code Yes Comment Political entities are required to publish and maintain, for a minimum of one year, the Annual Financial Report for the preceding year and the Financial Declaration Report of the Entity's Campaign on their official websites. An abbreviated version of these reports must also be published in one of the national daily newspapers. The annual financial reports of political entities must be published by no later than July 30 of the subsequent year. Source Law on Financing of Political Entities, Article 15, paragraph 5, subparagraph 1. 5. Political entities should publish and hold public at least one (1) year on their official websites, the Annual Financial Report of the previous year and Campaign Contribution Disclosure Reports of the previous elections and publish their own short version in one of the daily national newspapers. CEC shall determine the short version format on publication through a bylaw. 5.1. Annual Financial Report of political entity shall be published in the media foreseen in paragraph 5. of this Article till July 30 of the following year.
52. Must reports from political parties and/or candidates reveal the identity of donors?	Code Yes Comment The annual financial reports of political entities are required to include the name and registration number for legal entities or the name, surname, and address for natural persons. Furthermore, political entities represented in the Assembly of the Republic of Kosovo are obligated to publicly disclose and update, every three months, a list of contributors. This list must include the name and surname for natural persons or the designation of a legal entity, along with details such as the type, amount, and date of the contribution. During a campaign, political entities must also publish the list of contributors for that specific campaign period. Source Law on Financing of Political Entities, Article 11, paragraph 3; and Article 19/A, paragraph 1.3. 3. There is prohibited the granting of donations from which the donor clearly may benefit any economic advantage. Donations of natural and legal persons to political parties should be done in a transparent manner in bank account and should be included in financial reports of beneficiary political parties. The financial report of political parties should contain the name and registration number of legal persons or name, surname and address of natural persons. 19/A.1. The Political Entity represented in the Assembly of the Republic of Kosovo is obliged: 1.3. to publish and update every three (3) months, the list of contributors that includes the name and surname, in case of a natural person or the name of the legal entity and the type, the amount and the date of the contribution. In case of a campaign, the list of contributors for the period of that campaign.
53. Must reports from political parties and/or candidates include information on itemized income?	Code Yes Comment The annual reports of political entities must provide comprehensive details concerning income: 1. Party income and expenses, encompassing all its branches. 2. A register detailing all contributions made to the registered political entity from a single source. This information is necessary if the total value of contributions from that source exceeds 100 Euros during the reporting period. Source Law on Financing of Political Entities, Article 15, paragraphs 2.2 and 3.4. 15.2. Each financial report includes: 2.2. the statement of benefits and losses, which shows the incomes and expenditures of a party, including all its branches during the period included in the report; 15.3. Each annual financial report includes copies of the following documents: 3.4. register of all contributes for registered political subject, data from unique source, if the overall value of contributions from that source has exceeded the amount from one hundred (100) euro during the period included in the report.
54. Must reports from political parties and/or candidates include information on itemized spending?	Code Yes Comment The annual reports of political entities must provide comprehensive details concerning spending: 1. Party income and expenses, encompassing all its branches. 2. Information about any payment made to another individual, specifically if the total value of all payments to that person during the reporting period exceeds 5,000 Euros. This information should also include the purpose of the payment. 3. Invoices for all expenditures. Source Law on Financing of Political Entities, Article 15, paragraphs 2.2, 2.3, and 3.2. 15.2. Each financial report includes: 2.2. the statement of benefits and losses, which shows the incomes and expenditures of a party, including all its branches during the period included in the report; 2.3. the statement showing every payment made to another person during the period included in the report, if the overall value of all payments made to that person during this period exceeds the amount of five thousand (5.000) Euro, by writing the reason for the payment. 15.3. Each annual financial report includes copies of the following documents: 3.2. invoices for all expenditures exceeding the amount from one hundred (100) Euros.
55. Which institution(s) receives financial reports from political parties and/or candidates?	Code EMB Special agency for political finance Comment The annual financial reports and campaign reports of political entities must be submitted to the Central Election Commission (CEC) in accordance with the specified legal deadlines. These reports are subsequently handled by the Office for financial control, which holds responsibility for overseeing the finances of political entities. Additionally, the Central Election Commission (CEC) has established the Office for Registration, Certification, and Financial Control of Political Entities. This office holds the responsibility of, among other tasks, overseeing campaign expenditure limitations and implementing the financial declaration provisions outlined in this law. It also carries out the monitoring and control of the financial activities of political entities. Additionally, the office is in charge of investigating any violations of the law, reporting them to the appropriate authorities when necessary, and imposing fines. The Office enjoys substantial organizational, functional and budgetary independence within CEC. Source Law on General Elections, Article 12, paragraph 1; and Law on Financing of Political Entities, Article 15, paragraph 1. LGE (12.1): CEC shall establish the Office for Registration, Certification and Financial Control of Political Entities. The Office shall be responsible for maintaining the registry of political entities, certifying all political entities that will be included in the ballot and limiting campaign expenses and financial declaration provisions of this Law, as well as monitoring and controlling the finances of political entities. The Office shall be responsible for investigating violations of the Law, reporting them to the competent authorities when required, and imposing fines. LFPE (15.1): 1. Registered political subjects submit to CEC every year the annual financial report at latest till 1 March of the coming year in the manner as foreseen by CEC.
56. Which institution(s) is responsible for examining financial reports and/or investigating violations?	Code Special agency for political finance Comment The Office for Registration and Certification of Political Entities is tasked with financial control over the Annual Financial Reports and Campaign Financial Declaration Reports that political entities submit. The audit of these reports is carried out by auditors chosen by the Office through an open public competition for application. Source Law on Financing of Political Entities, Article 19, paragraphs 1 and 2. 1. Annual Financial Reports and Financial Declaration Reports of Campaign which are submitted by political entities to the Office for the Registration and Certification of Political Parties (hereinafter referred to as: the ‘Office’), shall be audited in accordance with accounting standards applicable in Kosovo by auditors to be elected by the Office through an open public invitation for application. The audit process is subject to international auditing rules and standards. 2. The Office shall, through the open public invitation, select licensed auditors, either as natural or legal persons, who will audit the Annual Financial Reports and the Financial Declaration Reports of Campaign of the Political Entities, who undertake actions on behalf of the Office.
57. What power is granted to the institution(s) responsible for examining reports and/or investigating violations?	Code Impose sanctions Carry out investigation Refer for investigation Request additional information from potential violator Comment The Office, using auditors it selects, conducts comprehensive financial examinations into the financial reports of political entities. Political entities are mandated to collaborate closely with the auditors chosen by the Office, granting them unrestricted and complete access to all of the entity's financial records. The Office forwards the final audit reports to the State Prosecutor's Office and/or other law enforcement agencies, including the Anti-Corruption Agency, the Financial Intelligence Unit, or the Kosovo Tax Administration, if suspected irregularities fall under the jurisdiction of one or more of these institutions. Moreover, the Office has the authority to impose fines on political entities and individuals responsible for them, as well as on mayoral candidates in municipalities, independent candidates, or any other legal or natural person who breaches the provisions of the law on political financing. Source Law on Financing of Political Entities, Articles 19 and 21. Article 19 - Financial Control 1. Annual Financial Reports and Financial Declaration Reports of Campaign which are submitted by political entities to the Office for the Registration and Certification of Political Parties (hereinafter referred to as: the ‘Office’), shall be audited in accordance with accounting standards applicable in Kosovo by auditors to be elected by the Office through an open public invitation for application. The audit process is subject to international auditing rules and standards. 7. Political entities, upon request of the auditor, shall provide all requested documents immediately and no later than fifteen (15) working days. 9. The Office shall present the preliminary results of the annual financial report by auditors to the highest executive body of the political entity, including a list of errors or omissions within ninety (90) days of the beginning of the audit. 13. Political entities shall provide unlimited access to the offices and the books (records) where data are kept, if the auditor finds it necessary to enable the audit. 17. The Office shall submit the Final Audit Reports to the Office of the State Prosecutor, and/or any other law enforcement agencies including the Anti-Corruption Agency, the Financial Intelligence Unit or the Tax Administration of Kosovo, when a suspicion of irregularity falls under the competence of one or more institutions listed above. Article 21 - Punitive provisions 1. The Office shall impose fines in accordance with the provisions of this law, to Political Entities and to its responsible persons, candidates for mayors of municipalities, other independent candidates and any other legal or natural person found in violations of this law and laws and other relevant sub-legal acts. 3. The imposition of a fine or other sanction by the Office does not prejudge any criminal sanction or other consequence that may apply. 6. Political entities shall be fined from four thousand (4,000) EUR up to forty thousand (40,000) Euros for any of the violations. 12. Decisions of the Office on imposing fines are final and enforceable. 13. The amount of the fine imposed depends on the gravity and the type of violation.
58. What sanctions are provided for political finance infractions?	Code Fines Loss of public funding Comment The Office has the authority to levy fines on political entities, which can range from 4 thousand to 40 thousand euros, depending on the nature and gravity of the violation. Fines may also be imposed on individuals responsible for political entities, mayoral candidates in municipalities, independent candidates, or any other legal or natural person found in breach of the provisions of the law on financial control. Importantly, the imposition of a fine or any other sanction by the Office does not preclude the application of criminal penalties or other consequences. The funds collected from these fines are transferred to the Budget of the Republic of Kosovo. Moreover, if political entities do not fully cooperate with the auditors, the Office has the authority to suggest to the Central Election Commission (CEC) to make a decision to withhold the benefits from the Fund for the Support of Political Entities allocated in the following year from the Budget of the Republic of Kosovo for the entity in question. Source Law on Financing of Political Entities, Article 19, paragraph 8; and Article 21. 19.8. If the auditors conclude that the Political entity did not fully cooperate the Office shall investigate the auditor’s conclusion of non-cooperation. If the non-cooperation conclusion is confirmed the CEC upon the recommendations of the Office shall issue a decision to deprive the said entity from benefiting from the Fund for Support of Political Parties that is allocated from the Budget of the Republic of Kosovo for the following year. 21.1. The Office shall impose fines in accordance with the provisions of this law, to Political Entities and to its responsible persons, candidates for mayors of municipalities, other independent candidates and any other legal or natural person found in violations of this law and laws and other relevant sub-legal acts. 21.6. Political entities shall be fined from four thousand (4,000) EUR up to forty thousand (40,000) Euros for any of the violations. 21.12. Decisions of the Office on imposing fines are final and enforceable. 21.13. The amount of the fine imposed depends on the gravity and the type of violation.

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