Category

Finance & Accounting
An empty meeting room with a long wooden table and pink chairs, with floor-to-ceiling windows and trees outside.
04
October

The VAT Law No. 92/2014: The text, amendments, and what is in effect today.

Law No. 92/2014 on VAT, full text, table of the nine acts that have amended it by Official Gazette number, and the rates contained therein….
Read More
Two orange tower cranes above a building under construction, seen from below, with the façade scaffolding in the foreground.
01
October

Construction accounting for the contractor and for technical trades.

How revenue is recognized by completion stage, what the depreciation rates for construction site equipment are, and when a safety coordinator is required.
Read More
Illustration of IT business accounting: an invoice issued with an orange dashed line for the exported service.
24
September

IT business accounting and service exports. What changed after the expiration of the 5% rate?

IT business accounting from recording to year-end closing. The 5% software license expired on December 31, 2025; the place of supply determines the VAT….
Read More
Illustration of innkeeping accounting: a bill split by an orange band into two parts for the two VAT rates.
22
September

Accounting for guesthouses and accommodation facilities. Year One, from certification to the end of the season.

Key points: The guesthouse's accounting begins before the first guest, with the choice between the individual declaring via DIVA and the registered business. Accommodation is invoiced with VAT at 6%,...
Read More
Double-entry invoice, license, and VAT exemption as two tests
19
September

Accounting for dental and medical clinics. Why a license does not automatically exempt from VAT.

Clinic accounting: license II.6.A, VAT exemption with two conditions, pro rata report, equipment and year-end deadlines.
Read More
The open balance sheet under scrutiny, the bank reads the same statements.
19
September

Double Your Venture. What the bank looks for after you submit your letter of intent.

Double Your Business: state guarantee up to 701 TP3T, a reference rate of 2 to 3 TP3T, and loans up to €2,000,000. How to apply and what the bank requires.
Read More
Payment for the medical report: the first 14 days from the employer and the rest from insurance.
18
September

Medical report fee. How many days the employer pays and how many the insurance pays.

Days 1 through 14 are paid by the employer at 80% of the wage; from the 15th day onward, insurance pays at 70% or 80%. Calculated example and….
Read More
Plate with a fiscalized invoice, fork and knife, illustration for restaurant and bar accounting.
11
September

Restaurant and bar accounting

Cash register, tax registration, VAT 20% or 6%, inventory and sales, seasonal employees and deadlines, with the fact box and the monthly checklist.
Read More
Partner loan and withdrawals from the company's account
25
August

Partner loan and withdrawals from the account when taxed as disguised dividends

Key points 1. A partner's loan is permitted only by written contract and with the prior authorization of the other partners, Article 13 of Law No....
Read More
How much does accounting cost for an entrepreneur reviewing financial documents?
07
August

How much does accounting services cost in Albania?

The first question every entrepreneur asks when looking for an accountant is "How much does it cost?" It's the wrong question, but for a reason that has nothing to do with….
Read More
1 2 3 … 11

GDPR