GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

What is the active processing regime, customs meaning, and other definitions? The active processing regime is a customs regime that allows non-Albanian goods...Read More

Dear Reader! Thank you for trusting us and being part of our daily work. For us, AlProfit Consult, it is more than...Read More

The General Directorate of Taxation, in accordance with DCM 143, dated 13.02.2020, ”Procedures for issuing authorization for reconstruction entities and for tax exemption...".Read More

Starting from September 2022, the monthly minimum basic wage, nationwide for employees, mandatory to be implemented by any legal or natural person,...Read More

DECISION No. 604, dated 14.9.2022 TO DETERMINE THE MINIMUM WAGE NATIONWIDE In support of Article 100 of the Constitution; Article 111 of Law No. 7961,...Read More

Note, September 2026. This address contains the same content as our Employment Relations and Contributions page, which is the version we maintain.Read More

Update, October 2026. The minimum wage of 32,000 lekë no longer applies. As of January 1, 2026, the minimum wage is 50,000 lekë per month, according to Government Decree No....Read More

The VAT credit is the difference between the VAT calculated on supplies made by the taxpayer, and the deductible VAT on supplies received from...Read More

In continuation of the fight against informality and the denunciations received through the Tax Administration's communication channels regarding wage informality, it continues to….Read More