Key points: Sales and purchase books must be submitted by the 11th of the following month, a rule effective as of January 1, 2026. Declarations and….Read More
Key points: This 2023 notice sets the minimum wage at 40,000 lek and the maximum wage for contributions at 176,416 lek. Both figures have been replaced by...Read More
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...Read More
Key points: The 5% income tax rate for software production and development expired on December 31, 2025. As of January 1, 2026, the regime … applies.Read More
Key points: On March 31, 2023, the deadline was the submission of the income tax return and financial statements for the 2022 fiscal year. The statements….Read More
Key points: Decision No. 113, dated March 1, 2023, set the minimum wage at 40,000 lekë per month. This decision has been replaced by Government Decree No. 776, dated December 19, 2025. Wage….Read More
Key points: Machines and equipment under investment contracts worth 500,000,000 lek or more are exempt from VAT on import. The exemption is granted by authorization, i.e.Read More
Key points: The Tax Administration has announced that an unjustified downward revision of a payroll statement is considered a criminal offense. The same treatment applies to cancellation….Read More
Key points: The Office of the Taxpayer Advocate accepts complaints about violations of your rights during tax procedures. The legal basis is Law No. 9920/2008 “On….Read More
