The General Directorate of Taxation has updated the Information Platform for 11 categories of taxpayers according to the changes in the Fiscal Package that have come into effect...Read More
In the Official Gazette 23-2019 dated 02/26/2019, the latest instruction from the Ministry of Finance for some additions/changes to the instruction “On the tax on income..." was published.Read More
In the official gazette 23-2019 dated 26.02.2019, the latest Instruction of the Ministry of Finance for some additions and amendments to VAT was published. Read More
The General Directorate of Taxation informs all taxpayers that Instruction No. 9, dated... has been published in the Official Gazette No. 22, dated February 25, 2019.Read More
In implementation of Law no. 8438, dated 12.28.1998 “On Income Tax”, as amended, the Instruction of the Minister of Finance no. 5, dated 01.30.2006, “On Tax...".Read More
The General Directorate of Taxes, through an announcement on its official website, informs Taxpayers to exercise caution in transactions that may...Read More
Any taxpayer who conducts a business, through which the turnover during the fiscal year is less than or equal to 8...Read More
The General Directorate of Taxes, following up on information about the Fiscal Package 2019, notifies all taxpayers about the main changes in law no. 8438, dated...Read More
The General Directorate of Taxation, following the information regarding the 2019 Fiscal Package, informs all taxpayers about the main changes in law no. 9975, dated...Read More
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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.
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:
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.
