Category

Taxes
Invoice split into two halves, illustrating the separation of a business into two entities and the 14,000,000 lek threshold.
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….
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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.
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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.
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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….
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Mandatory POS for businesses, card payment terminal
01
September

POS mandatory for businesses, deadline December 31, 2026

Mandatory POS terminals become the rule for all taxpayers selling in cash, with a final deadline of December 31, 2026. Accommodation facilities, ...
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Digital platforms report seller data to the Tax Authority.
27
August

Digital platforms will report sellers to the Tax Authority. What does the draft law provide?

Key points: Digital platforms will report to the tax administration each year the data and revenues of sellers who trade through them. The draft law transposes the directive….
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Partner loan and withdrawals from the company's account
25
August

Partner loan and withdrawals from the account when taxed as disguised dividends

Key points 1. A partner's loan is permitted only by written contract and with the prior authorization of the other partners, Article 13 of Law No....
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Online Sales Under Tax Authority Control: A Guide to Registration
18
August

Online Sales Under Tax Authority Control. How to Get in Compliance Step by Step

Key points: Online sales come under Tax Authority control. The sectoral plan began on August 17, 2026, with checks at postal outlets and monitoring of websites….
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Suspension of seasonal business operations; beach station closed at the end of the season.
11
August

Seasonal business when the season ends. Suspension, inactive status, or deregistration.

A seasonal business that suspends operations at the end of September continues to have filing and contribution obligations for as long as it remains registered as active. Contributions of...
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29
July

Global minimum tax in Albania: who it affects and what changes in 2026

In June 2026, the Ministry of Finance issued the draft law on the global minimum tax for public consultation. Large groups will have to pay at least...
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