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Category

Taxes
13
June

Treatment of the supply of goods service under the active processing regime (contract manufacturing).

Based on Article 57 of Law No. 92/2014 on Value Added Tax, supplies with a zero VAT rate include the supply of….
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13
June

Fees, taxes, and duties on real estate ownership transfer.

Contract: With the transfer of ownership rights, it is understood to be the act of sale, gift, or relinquishment of real property. The legal act for the transfer….
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09
June

Analysis of the VAT deduction right for a supply

Conditions for exercising the right to a deduction Pursuant to Law No. 92/2014, dated July 24, 2014 “On value-added tax in the Republic of ...".
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07
June

Interest rate rules for calculating late fees

On this page, in implementation of Law no. 9920 dated 19.05.2008 “On tax procedures in the Republic of Albania”, as amended, Article 76, paragraph 3, is published...
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27
May

Reminder to Financial Institutions on the automatic exchange of information on financial accounts: May 31, 2023.

The General Directorate of Taxation would like to bring to the attention of all Albanian financial institutions that the deadline for reporting to the Administration...
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13
May

Change in personal income tax from employment as of June 1, 2023.

Part of the changes to the new Income Tax Law is also the personal income tax from employment. These changes begin to...
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23
April

Most frequent questions and answers between the Tax Administration and taxpayers regarding the automatic transfer of sales and purchase ledgers.

Question: I manually closed (submitted) the sales and purchase books in Excel format from the E-filing system. Now that they need to be submitted from the Self-Care portal,...
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04
April

Notice on minimum and maximum wages from April 2023.

Dear taxpayers! We inform you that, starting from April 2023, the minimum monthly basic wage, nationwide for employees, mandatory for...
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04
April

Notice to Value Added Tax taxpayers: automatic transfer of sales and purchase ledgers from the SelfCare portal to e-filing.

The Tax Administration announces that, starting from the tax period March 2023, sales and purchase books will not be uploaded manually, in excel format through...
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15
March

Regarding the definition of activities involved in the field of software production and development

The General Directorate of Taxes informs all taxpayers who carry out software production/development activities that the Council of Ministers approved decision no. 730, dated...
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