Category

Taxes
31
January

Simplified tax on small business profit

Update, September 2026. The simplified small business profit tax regime described below no longer exists. It was repealed by….
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23
January

Annual individual income tax return.

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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08
January

For an amendment to law no. 9920, dated 19.5.2008, “On tax procedures in the Republic of Albania”, as amended.

REGULATORY ACT NO. 36, dated 24.12.2021 FOR AN AMENDMENT TO LAW NO. 9920, DATED 19.5.2008, “ON ADMINISTRATIVE PROCEDURES IN THE REPUBLIC OF ALBANIA”, AS AMENDED Pursuant to...
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30
December

Reminder of electronic certificate expiration date

The General Directorate of Taxation reminds taxpayers, who started issuing electronic invoices as of January 1, 2021, that...
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30
November

Starting a business. What to do after registration

Key points: After opening the business, the shortest deadline is that of the bank account, 20 calendar days. Any business that issues invoices must be fiscalized beforehand.
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23
November

[Reconstruction Process] List of entities authorized for VAT exemption.

The General Directorate of Taxes, in implementation of Decision of the Council of Ministers no. 143, dated 13.02.2020, “Procedures for issuing authorization for reconstruction entities and for exemption from tax...".
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15
November

New format for the simplified invoice.

The General Directorate of Taxes, in continuation of the ongoing improvements to the Self-Care portal, informs taxpayers that a development has been made regarding the format of...
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06
November

Draft law: “On an amendment to law no. 8438, dated 28.12.1998 “On income tax”, as amended”

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.
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01
November

[New Fiscal Package] Income tax on employment and some changes to the Excise and VAT laws.

Update, October 2026. This article describes the November 2021 fiscal package, under Law No. 8438/1998, which is no longer in effect. Thresholds and rates….
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22
October

Notification regarding the new simplified invoice format.

Further to the continuous improvements of the Self-Care portal, within the framework of the implementation of Law no. 87/2019 “On the invoice and the circulation monitoring system”...
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