Category

Taxes
Hands on a blue calculator next to the keyboard and a cup, illustrating the calculation of the October 31, 2026 deadlines.
06
October

Deadlines of October 31, 2026. Two obligations that close and a threshold that changes.

Deadlines as of October 31, 2026 in one place. Compensation for closing contributions, the tax on the July dividend, and the new currency threshold.
Read More
An empty meeting room with a long wooden table and pink chairs, with floor-to-ceiling windows and trees outside.
04
October

The VAT Law No. 92/2014: The text, amendments, and what is in effect today.

Law No. 92/2014 on VAT, full text, table of the nine acts that have amended it by Official Gazette number, and the rates contained therein….
Read More
Two orange tower cranes above a building under construction, seen from below, with the façade scaffolding in the foreground.
01
October

Construction accounting for the contractor and for technical trades.

How revenue is recognized by completion stage, what the depreciation rates for construction site equipment are, and when a safety coordinator is required.
Read More
Hands marking up screenshots on sticky notes next to a laptop, illustrating the work of an IT business.
24
September

IT business accounting and service exports. What changed after the expiration of the 5% rate?

IT business accounting from recording to year-end closing. The 5% software license expired on December 31, 2025; the place of supply determines the VAT….
Read More
Illustration of innkeeping accounting: a bill split by an orange band into two parts for the two VAT rates.
22
September

Accounting for guesthouses and accommodation facilities. Year One, from certification to the end of the season.

Key points: The guesthouse's accounting begins before the first guest, with the choice between the individual declaring via DIVA and the registered business. Accommodation is invoiced with VAT at 6%,...
Read More
Double-entry invoice, license, and VAT exemption as two tests
19
September

Accounting for dental and medical clinics. Why a license does not automatically exempt from VAT.

Clinic accounting: license II.6.A, VAT exemption with two conditions, pro rata report, equipment and year-end deadlines.
Read More
A laptop closed on a wooden table in a small business setting.
13
September

Business splitting to stay under 14,000,000 lek. What the law allows and what it doesn't.

A natural person is registered only once, while two companies of the same partners become related persons. What does the law allow and how much does it really save….
Read More
Plate with a fiscalized invoice, fork and knife, illustration for restaurant and bar accounting.
11
September

Restaurant and bar accounting

Cash register, tax registration, VAT 20% or 6%, inventory and sales, seasonal employees and deadlines, with the fact box and the monthly checklist.
Read More
The Finger on Sales Charts: How to Read Business Numbers
08
September

What does the tax administration see in your business data?

Data reconciliation compares your figures from invoicing, declarations, suppliers, and banks. Here are the discrepancies that raise a red flag and how to prevent them.
Read More
07
September

Maturities on December 31, 2026. Four obligations that mature on the same day.

Key points: The December 31, 2026 deadlines are four in number and stem from four different laws. Tax obligations for the period from 2020 to 2024 are exempt from penalties and….
Read More
1 2 3 … 35

GDPR