Category

News
Inheritance and gift tax, hands signing documents on a table.
04
April

Inheritance and gift tax. Who is exempt and when is it paid 15%

Key points: The inheritance and gift tax is 15%, with no costs deducted. Inheritances and gifts within the immediate family are exempt, so….
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24
March

Withholding tax deadlines: the 20th, dividends, and July 31.

Key points: The withholding tax deadlines begin on the 20th of the month following the payment or withholding. The declared dividend but unpaid….
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18
March

Change in ownership of 20%. Tax on mines, telecommunications, and financial institutions.

Key points: The rule on changes in ownership applies only to three categories: natural resource exploiters, telecommunications, and financial institutions. When direct or indirect ownership changes….
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13
March

Job Opening Announcement: Accountant.

Whenever there's a tax or financial change that affects your business, we notify you directly by email with a practical explanation. We send notifications for free. This….
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Deferral of tax deductions and TAP, 2024
11
March

Deferral of discounts and TAP 2024, history of Normative Act No. 7

Key points: Normative Act No. 7, dated December 14, 2023, postponed by one year the implementation of tax deductions under Article 22 of Law No. 29/2023 and of...
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Annual Individual Declaration, DIVA 2023 Reminder
11
March

DIVA's 2023 Report, history of the April 30, 2024 deadline

Key points: This was the 2024 reminder for the 2023 fiscal year Annual Individual Income Statement (DIVA), with a deadline of April 30, 2024.
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05
February

Tax Letter on Professional Services, 2024 Edition

Key points: In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 15% (change….
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19
January

How is the taxable value of the building calculated? Government Decree No. 132/2018 with reference prices.

Key points: The taxable value of the building is calculated as the area multiplied by the area's reference price, adjusted with coefficients. Reference prices are not set by….
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18
January

Tax on the sale of property. How is the gain calculated and when is 15% withheld?

Key points: Capital gain from the disposal of real estate is taxed at 15.1% on the difference between the sale price and the purchase price. Sale prices….
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10
January

Economic Code Update in 2024: A Story Related to the Case of Freelance Professions

Key points: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….
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