Key points: International passenger transport from Albania to a destination outside it is treated with a zero VAT rate. The place of supply is the element that….Read More

The calculation of social security and health insurance has some special cases that fall outside the general rule of monthly salary. Among them are the medical report, the contributions of the….Read More

Key points: The adjustment of input VAT is made when the conditions under which the initial deduction was made change. Capital goods have a longer adjustment period….Read More

Key points: Qualified educational services are exempt from VAT, including goods and services closely related to them. The exemption applies to school teaching, university teaching, training….Read More

Key points: The processing service of non-Albanian goods under the active processing regime is treated with a zero VAT rate. This is the recognized treatment….Read More

Key points: Property transfer fees are divided into four payments: the notary fee, the Land Registry fee, the local tax, and the 15% tax. The notary fee….Read More

Key points: A deduction is allowed only when the supply is used for the needs of taxable activities. When a purchase serves both taxable and exempt activities simultaneously,...Read More

Key points: Late interest is calculated when the tax liability is not paid within the deadline, up to the payment date. Its amount is 120% of the interest rate….Read More

Key points: On May 31, 2023, the Tax Authority reminded financial institutions of the reporting deadline under Law No. 4/2020 “On the Automatic Exchange of Information on Accounts…".Read More

Key points: A gross salary of 50,000 lek per month is not subject to income tax, because the annual basic deduction covers the entire amount. Above that….Read More