Farmer

The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. 29/2023 On Income Tax. Please browse our website for more details and updated information at: https://alprofitconsult.al/tatime/

Farmers, is an agricultural producer, self-employed, who carries out their activity with their own labor and with the tools they possess, in the fields of agriculture, forestry, and fishing.

Farmers who sell their produce to entrepreneurs (traders) are obliged to register and obtain an NIPT certificate.

Registration

The application for and issuance of the NIPT certificate is done by the farmer themselves at the Regional Tax Directorate of their jurisdiction, according to the administrative organization division.

Registration documentation:

• Application for registration according to the respective form, completed and signed by the applicant
• Original identification document (ID card)/or notarized copy of this
  document attached to the registration application.
• The original certificate issued by the Regional Directorate of Agriculture, Rural Development and Water Management, based on which the agricultural production activity of the farmer is verified.

Required Data:

• Residential address, personal contact information;
• Agricultural activity, production exercise;
• The field of agricultural productive activity, where if a farmer carries out several agricultural productive activities, then several are cited, starting with the one that carries the main weight;
• Signature specimen of the individual farmer.

The application's supporting documents must be submitted as originals or as copies certified to match the original, and must not contain any corrections or erasures.

Changes in Registration

The farmer is obliged to declare changes in registered data to the Regional Tax Directorate, where they obtained the TIN certificate, such as:

• identification data,
• regarding the exercise of agricultural production activity, due to the alienation of agricultural land
• or any other change in the data declared at the time of registration.

Deregistration

The farmer voluntarily deregisters by submitting a deregistration application.

The application is made using the appropriate form, simultaneously submitting the NIPT certificate to the Regional Tax Directorate where it was issued.

Debts to be paid

Farmers registered in the sense given above have no tax liability and consequently no obligation to pay.

Source: General Directorate of Taxes.