The General Directorate of Taxation announces to all taxpayers that Instruction No. 9, dated 20.02.2019 “On some additions and changes to instruction no. 26, dated 04.09.2008 “On national taxes”, as amended” has been published in the Official Gazette No. 22, dated February 25, 2019.
According to this instruction, the percentage of mining royalty for the metal mineral content in the mining byproduct is:
- 3/7 of the rent standard for the year 2019,
- 3/8 of the rent for the year 2020,
- 1/3 of the rent rate for 2021 and onwards.
The mining royalty percentage for “Chromium minerals for export” is:
- 7% as of January 1, 2019,
- 8% as of January 1, 2020,
- 9% as of January 1, 2021 and thereafter.
Some of the main changes according to the directive are:
- The carbon tax is not paid on quantities of gasoline and diesel produced domestically but exported outside the territory of the Republic of Albania.
- For imported plastic articles and plastic packaging, a tax of 35 lekë per kilogram applies, excluding primary raw materials. This tax also applies when the plastic material accounts for at least 51% of the total mass of the packaging that encloses other imported products.
- The tax on imported and domestically produced glass packaging will be applied at a rate of 5 lek per kilogram. The tax applies to all glass items, whether the packaging is imported separately or when the glass material accounts for at least 80% of the total weight of the packaging that packages other products.
- The tax on raw materials in primary forms, imported and used for domestic production of plastic products, is applied at a rate of 25 lekë/kg. In cases where raw materials in primary forms, imported by manufacturing entities, are not used for domestic production of plastic products but as a technological supplement, additive raw materials (binding aggregates) for the production of products not categorized as plastic products, the tax of 25 lekë/kg is not paid upon import. To benefit from the exemption, entities that do not use imported raw materials in primary forms for domestic production of plastic products must follow the procedure defined in point 2.8.8.2 of the instruction.
The full announcement from the General Directorate of Taxes https://www.tatime.gov.al/d/8/45/45/900/hyjne-ne-fuqi-shtesat-dhe-ndryshimet-ne-udhezimin-per-taksat-kombetare
Official Gazette No. 22 dated 02.25.2019 22-2019