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News
19
January

How are new property taxes calculated? Decision no. 132, dated 7.3.2018.

Decision No. 132, dated 7.3.2018 On the methodology for determining the taxable value of real estate “buildings”, the tax base for specific categories,...
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18
January

Instruction no. 34, dated December 29, 2023, on income tax from the alienation of immovable property.

JOINT INSTRUCTION NO. 34, dated 12.29.2023 ON TAXATION OF INCOME FROM THE TRANSFER OF REAL ESTATE Pursuant to Article 102, paragraph...
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10
January

Tax Administration calls on taxpayers: Update your economic activity code accurately

Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...
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30
December

Legal Changes (Tax on Liberal Professions): Starting January 2024.

(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section I – Accommodation and Food Service Activities

SECTION I – ACCOMMODATION AND FOOD SERVICES This section includes accommodation conditions for short stays for visitors and other travelers, and food...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section H – Transportation and Storage

SECTION H – TRANSPORTATION AND STORAGE This section includes the performance of regular or irregular transport of passengers or goods by railway, pipeline,...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section J – Information and communication

This section includes the production and distribution of cultural information and products, making available means that allow the transmission or distribution of these products,...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section C – Manufacturing.

SECTION C – PROCESSING Processing includes the physical and chemical transformations of materials, substances, or components into a new product; however, this does not...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section K – Financial and insurance activities

SECTION K – FINANCIAL AND INSURANCE ACTIVITIES This section includes financial services activities, including insurance, reinsurance, and fund activities...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section L – Real Estate Activities

SECTION L – REAL ESTATE ACTIVITIES This section includes carrying out activities as landlords, agents, and/or brokers in one or...
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