Key points: Government Decree No. 128, dated March 2, 2022, introduced three simultaneous changes to the implementing rules of VAT (Government Decree No. 953/2014). Notaries and state judicial bailiffs and….Read More

Key points: As of March 7, 2022, any VAT refund request is made only online, through the Digital VAT Refund Platform, no longer….Read More

The General Directorate of Taxation informs that online trainings for the fiscalization process will continue to be held daily, from Monday...Read More

In implementation of Article 102, paragraph 4 of the Constitution of the Republic of Albania and in implementation of Article 47 of Law no. 87/2019, dated 18.12.2019,...Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Update, September 2026. The simplified small business profit tax regime described below no longer exists. It was repealed by….Read More

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Key points: Normative Act No. 36, dated December 24, 2021, added a transitional provision to Law No. 9920/2008, postponing the implementation of sanctions for fiscalization until after...Read More

Key points: The electronic fiscalization certificate is valid for one year and must be reapplied for before expiration, a mechanism that has not changed since 2021. The current cost….Read More

Update, October 30, 2026 The figure of 10,000,000 lekë mentioned below is valid until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette….Read More