Category

News
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.

This announcement is closed. It was published on March 13, 2024, and no longer accepts applications. You can find today's open positions on the….
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11
March

Clarification regarding the Declaration of Personal Status and the calculation of TAP 2024

The Tax Administration clarifies to taxpayers regarding: the calculation of income tax on employment (TAP); the completion of the personal status declaration; the application of deductions….
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11
March

DIVA's 2023 declaration memo

Note, September 2026. This is the 2024 reminder for the 2023 Annual Individual Income Statement, with a deadline of April 30, 2024. Deadline….
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05
February

Tax Administration sends personalized letters to taxpayers offering professional services

“During 2024, as the first year of the implementation of the new law, with the aim of further improving the relationship with taxpayers, the approach will be...
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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

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.

Update, October 2026. The list of free professions described in this article is no longer applicable. The Constitutional Court, by Decision No. 52 of June 27, 2024, repealed Article ...
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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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