Category

Taxes
16
September

Government Decree No. 604/2022. Minimum wage 34,000 lekë, historical document.

Key points: Decision No. 604, dated September 14, 2022, set the minimum wage at 34,000 lekë per month. The decision was replaced by Government Decree No. 113/2023 and then by….
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10
September

Employee declaration and payment of contributions in the private sector

Key points: The new employee must be reported on the payroll at least one day before starting work. Contributions are calculated on no less than….
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10
September

Employment relationships, payment of social and health insurance contributions in the private sector.

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....
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28
August

VAT refund. Conditions, 60- and 30-day deadlines, and risk analysis.

Key points: A credit balance is refunded when it remains for three consecutive tax periods and exceeds 400,000 lek. The refund period is 60 days, while exporters receive it….
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13
August

The sectoral plan against wage informality: how it works

Key points: The Tax Administration regularly identifies sectors with high risk of misdeclared wages, based on comparison with the market average. In….
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07
August

The 2021 balance sheet deadline was extended to September 15, 2022.

Key points: On August 7, 2022, the QKB confirmed the final extension date for the 2021 financial statements deadline, September 15, 2022, following the cyberattack on e-Albania....
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29
July

VAT declaration, sales and purchase books, notification history 2022

Key points: In July 2022, the DPT announced that VAT returns and sales/purchase books would continue to be submitted via e-filing, with manual completion...
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15
July

Overview of the Regulatory and Tax Framework in Albania.

Who are we? Update, October 2026. This presentation is from 2022 and its figures have changed. As of January 1, 2026, the minimum wage...
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10
July

Submitted invoices with no action, history of transfer to accepted 2022

Key points: On August 10, 2022, during the migration of the fiscalization system to the LIVE environment, every purchase invoice with a “delivered” status and no action was automatically processed….
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06
July

Free taxation in Self-Care: which businesses qualify

Key points: Every active business must issue fiscalized invoices; this is no longer a transitional phase but a condition of operation. The Self-Care platform can be used….
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