Category

Home
Hands on a blue calculator next to the keyboard and a cup, illustrating the calculation of the October 31, 2026 deadlines.
06
October

Deadlines of October 31, 2026. Two obligations that close and a threshold that changes.

Afatet e 31 tetorit 2026 në një vend. Kompensimi i kontributeve që mbyllet, tatimi mbi dividendin e korrikut dhe pragu i ri i valutës.
Read More
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
Hands marking up screenshots on sticky notes next to a laptop, illustrating the work of an IT business.
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
Një person me kostum shikon grafikët financiarë në tablet pranë një kalkulatori dhe një blloku shënimesh
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
Hands holding a pencil over a notepad next to a calculator, calculating the days in the report.
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
A work desk with a calculator, a notepad, and printed reports next to a monitor.
14
September

How to hire your first employee, from the contract to the first paycheck

The contract is signed before the first day of work, the employee is registered with the tax authorities, and the payroll is submitted by the 20th of the following month. Steps, deadlines, and penalties.
Read More
Një laptop i mbyllur mbi një tavolinë druri në një ambient biznesi të vogël
13
September

Business splitting to stay under 14,000,000 lek. What the law allows and what it doesn't.

A natural person is registered only once, while two companies of the same partners become related persons. What does the law allow and how much does it really save….
Read More
1 2 3 … 7

GDPR