SECTION U – ACTIVITIES OF EXTRA-TERRITORIAL ORGANIZATIONS AND BODIES 90 Activities of extraterritorial organizations and bodies 99.0 Activities of extraterritorial organizations and bodies 99.00 Activities...Read More
Key points: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….Read More
SECTION S – OTHER SERVICE ACTIVITIES This section (as a residual category) includes the activities of associations and organizations, repair of computers and goods...Read More
SECTION R – ARTS, ENTERTAINMENT, AND RECREATION This section includes a wide range of cultural, entertainment, and recreational activities to cater to the interests of the public...Read More
Key points: As of January 2024, Decree No. 753/2023 removed liberal professions (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% norm and placed them under the….Read More
SECTION A – AGRICULTURE, FORESTRY AND FISHING This section includes the exploitation of plant and animal natural resources. The section includes plant cultivation activities, breeding...Read More
Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More
Key points: Normative Act No. 7, dated December 14, 2023, amended Law No. 29/2023 just days before it came into force. The first amendment divided….Read More
