Taxable income The following income is considered taxable income for a personal income taxpayer: a) income...Read More

Personal Income Taxpayer Every natural person is considered a taxpayer under this law and is responsible for income tax...Read More

In implementation of the provisions of Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, the right to...Read More

Pursuant to the provisions of Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania”, as amended, irrespective of whether the person...Read More

Exports, based on Article 57 of Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, are treated as...Read More

In relation to the implementation of the provisions of Law no. 920, dated 19.05.2008 “On Tax Procedures in the Republic of Albania”, “On Tax Procedures in the Republic of Albania”, i...Read More

Tax evasion The term “tax evasion” includes the intentional hiding or avoidance of tax obligations, through failure to submit documents or failure to declare data (e.g., sales...Read More

International passenger transport Based on Law no. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, international transport of...Read More

For employees who, during the tax period, for a part or for the entire period, have not worked due to their right to...Read More

General provisions on the regulation of deductible VAT Based on Article 82 of Law No. 92/2014 “On Value Added Tax in the Republic...Read More