Apply online to get your Tax Residency Certificate

The Tax Residency Certificate can now be obtained online through the e-Albania platform at any time and at no cost, without needing to physically appear at any office.

From our daily work we see the same mistake among businesses and individuals working with foreign partners. The certificate is only required at the last minute, when the foreign party explicitly requests it, instead of being requested before the payment from abroad is made. The practical consequence is that the foreign party may be forced to withhold tax at the standard rate, without benefiting from the lower rate provided by the double taxation avoidance agreement, simply because the certificate was not ready in time.

What does this certificate verify?

The Tax Residency Certificate is a legally valid document that certifies the payment of taxes on global income in Albania by the requesting entity.

What does the document prove?

The document confirms that the requesting entity is a tax resident of Albania and pays taxes there on its global income, not only on income generated within the country.

Who recognizes the certificate abroad?

With a digital seal, the certificate is recognized by all countries with which Albania has agreements for the avoidance of double taxation and the prevention of tax evasion, without the need for any additional legalization.

Read also: When are you considered a tax resident in Albania?.

Legal Basis and Documentation

The documentation for implementing the double taxation avoidance agreement is carried out in accordance with a specific guidance that defines the procedure and the list of countries involved.

Instruction No. 11/2024 and the list of countries

Instruction No. 11, dated July 23, 2024, in which the certificate of residence is the main part of the documentation, includes in Annex 2 the complete list of countries with agreements in force with Albania.

Consequence of not submitting on time

Notice. Failure to submit the documentation within the deadline is punishable by a fine of 10,000 lek per month, for up to 24 months, and after this period the right to enforce the agreement is lost, pursuant to Article 115/3 of Law No. 9920/2008. “On Tax Procedures in the Republic of Albania,” as amended.

Read also: Double Taxation Avoidance Treaties and Certificate of Residence.

How and why to apply online

The service is part of a broader reform of the tax administration that directly impacts the time and cost for any business operating with partners abroad.

Why did DPT establish this service?

The General Directorate of Taxation has added this service as part of the deregulation reform, one of the Albanian Government's initiatives to streamline and modernize public services.

What does this mean for your business?

The goal is for the taxpayer to receive the document at no cost and without wasting time, whenever they need it. In practice, this means there is no good reason to request the certificate at the last minute, since the application takes only a few minutes online.

Key points

1. Wanted online. The application is made on e-Albania, without the need for physical presence at any tax office.
2. It's free. The certificate with a digital seal is issued at no cost and has legal validity as a paper document.
3. It is known abroad. All countries with which Albania has double taxation avoidance agreements accept this certificate.
4. Required before payment. To benefit from the reduced withholding tax rate, the certificate must be delivered to the foreign party before the payment is made from abroad, not after the tax has already been withheld.

Why it Matters

The Tax Residency Certificate is not an isolated formality, but part of the same planning as any other payment to foreign partners.

The risk of delayed planning

When the certificate is missing at the time of payment, the subsequent adjustment depends on the rules of the paying party's country and often takes months, while the deadline for submitting the documentation to the Albanian administration remains unchanged.

How we handle this with our clients

Businesses that regularly work with clients or suppliers abroad find it easier when the certificate is required as part of the annual routine, along with other periodic filings, rather than as a separate action only when the partner suddenly requests it.

Frequently asked questions

Who needs this certificate?

Any natural person or entity registered in Albania that receives income from abroad, or that needs to prove to a foreign partner that they are a tax resident of Albania in order to benefit from the double taxation treaty rate rather than the standard rate.

How long is the certificate valid?

The validity period is determined by the DPT and may change, so it must be verified at the time of request on e-Albania, especially when the certificate is used for recurring payments with the same foreign partner.

What happens if the certificate is submitted late to the foreign party?

The foreign party may already have withheld tax at the standard rate. Any refund of the difference is handled according to the rules of the paying party's country and often takes time, so the certificate must be obtained before payment, not after.

What happens if the other party's state does not have an agreement with Albania?

In that case, the certificate does not change the withholding tax rate, because the reduced rate applies only under a specific double taxation avoidance treaty. Without a treaty in force between the two states, the standard Albanian rate applies, regardless of whether the certificate is submitted or not.

Full post on the official DPT page https://www.tatime.gov.al/d/8/45/0/984/aplikoni-online-per-te-marre-ertifikaten-e-rezidences-tatimore