SECTION D – ELECTRICITY, GAS, STEAM, AND AIR CONDITIONING SUPPLY This section includes the activity of supplying electricity, natural gas, steam,...Read More

SECTION B – EXTRACTIVE INDUSTRIES Mining and quarrying include the extraction of minerals that occur in a natural state as solid (coal and minerals), liquid...Read More

SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More

Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More

Key points: Normative Act No. 7, dated December 14, 2023, amended Law No. 29/2023 just days before it came into force. The first amendment divided….Read More

Key points: The private pension in Albania is an individual savings account, separate from the state scheme and administered by a company licensed by the AMF.Read More

Key points: This article describes an announced fiscal plan, not a law in effect. The plan provided for the elimination of certain reduced and….Read More

Key points: Which transactions are considered business reorganizations and when do they benefit from tax neutrality. When a merger or split brings you unexpected tax liability, because….Read More

Key points: Taxable profit starts from the financial statements and is adjusted according to the provisions of the tax law. Transactions between related parties must follow the principle….Read More

Key points: Instruction No. 29/2023 sets out the rules for transfer pricing and the procedure for advance pricing agreements. Annual notification of controlled transactions….Read More