Tax evasion The term “tax evasion” includes the intentional hiding or avoidance of tax obligations, through failure to submit documents or failure to declare data (e.g., sales...Read More

International passenger transport Based on Law no. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania,” as amended, international transport of...Read More

For employees who, during the tax period, for a part or for the entire period, have not worked due to their right to...Read More

General provisions on the regulation of deductible VAT Based on Article 82 of Law No. 92/2014 “On Value Added Tax in the Republic...Read More

In Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania”, as amended, it is stipulated that VAT shall be exempt for supplies of...Read More

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

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….Read More

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 ...".Read More

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...Read More

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...Read More