The General Directorate of Taxation informs all taxpayers that all legal changes that have entered into force since January 1, 2019, with the publication in the Official Gazette no. 187, dated 12.28.2018, have been updated in the e-Tax system. All taxpayers can now find their tax declarations generated in e-Filing with the following changes: Value Added Tax Declaration  Reduced VAT rate % for:

• for the supply of licensed passenger public transport vehicles by bus with nine plus one seats or more, only with electric motors
• audiovisual media advertising service
• for the supply of books of any kind

Profit Tax Return Reduced rate for Profit Tax 5% for:

• for businesses with a turnover up to 14 million lek;
• for agritourism businesses;
• for agricultural cooperative societies

Withholding Tax Return Regarding the change in the Dividend Tax rate from 15% to 8%. .

• Two special sections have been added for declaration: “Payments for the transfer of ownership by sale” and “Payments for the transfer of ownership by inheritance or donation”

• It is also possible to reflect the corresponding changes in the Individual Annual Income Statement (DIVA) related to the Dividenden Tax from 15% to 8% .

National Taxes  Changes related to: 

• Tax on plastic materials/articles and imported plastic packaging at a rate of 35 Lekë/kg, excluding raw materials in primary forms.

Taxes on packaging and raw materials

• Tax on glass packaging for imported and domestically produced packaging, at a rate of 5 Lek/kg

• The tax on raw materials in primary form imported and used for the domestic production of plastic products, in the amount of 25 lek/kg

Payment slips Regarding the electronic payroll, starting from the tax period of January 2019, with a declaration deadline of February 20, 2019, the following changes have been reflected:

New salary limits

• The minimum monthly salary is 26,000 ALL and the maximum is 114,670 ALL for all employment categories.
• Rate of base gross salary for automatic calculation for income tax from employment over 150,000 ALL with a tax rate of 23%%.

  The General Directorate of Taxes will continuously inform taxpayers of every turnover bracket about changes in tax legislation that have already entered into force.