Category

Taxes
The interior of a dental clinic with an orange chair and medical equipment.
19
September

Accounting for dental and medical clinics. Why a license does not automatically exempt from VAT.

Clinic accounting: license II.6.A, VAT exemption with two conditions, pro rata report, equipment and year-end deadlines.
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A laptop closed on a wooden table in a small business setting.
13
September

Business splitting to stay under 14,000,000 lek. What the law allows and what it doesn't.

A natural person is registered only once, while two companies of the same partners become related persons. What does the law allow and how much does it really save….
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Plate with a fiscalized invoice, fork and knife, illustration for restaurant and bar accounting.
11
September

Restaurant and bar accounting

Cash register, tax registration, VAT 20% or 6%, inventory and sales, seasonal employees and deadlines, with the fact box and the monthly checklist.
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The Finger on Sales Charts: How to Read Business Numbers
08
September

What does the tax administration see in your business data?

Data reconciliation compares your figures from invoicing, declarations, suppliers, and banks. Here are the discrepancies that raise a red flag and how to prevent them.
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07
September

Maturities on December 31, 2026. Four obligations that mature on the same day.

Key points: The December 31, 2026 deadlines are four in number and stem from four different laws. Tax obligations for the period from 2020 to 2024 are exempt from penalties and….
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Mandatory POS for businesses, card payment terminal
01
September

POS mandatory for businesses, deadline December 31, 2026

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….
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Digital platforms report seller data to the Tax Authority.
27
August

Digital platforms will report sellers to the Tax Authority. What does the draft law provide?

Update, October 30, 2026 The figures below apply until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette No. 233, the limit….
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Two partners work together on tablets by the office window.
25
August

Partner loan and withdrawals from the account when taxed as disguised dividends

Key points 1. A partner's loan is permitted only by written contract and with the prior authorization of the other partners, Article 13 of Law No....
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Online Sales Under Tax Authority Control: A Guide to Registration
18
August

Online Sales Under Tax Authority Control. How to Get in Compliance Step by Step

Update, October 30, 2026 The figures below apply until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette No. 233, the limit….
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Suspension of seasonal business operations; beach station closed at the end of the season.
11
August

Seasonal business when the season ends. Suspension, inactive status, or deregistration.

A seasonal business that suspends operations at the end of September continues to have filing and contribution obligations for as long as it remains registered as active. Contributions of...
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