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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More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: In 2019, the DPT was launched nationwide, with the assistance of the International Monetary Fund, a plan for managing risk in businesses in the sector….Read More

Key points: When the Tax Administration itself conducts an assessment and the result is an obligation or a credit surplus of up to 1,000 lek, it is treated as zero, without….Read More

Key points: Failure to issue a tax invoice, a tax receipt or a VAT invoice is punishable, under Law No. 9920/2008, with a fine equal to 100%….Read More

Key points: Every taxpayer has the right to correct a filed tax return containing errors, omissions, or inaccuracies, in accordance with Law No. 9920 of May 19, 2008.Read More

The General Directorate of Taxes informs all taxpayers that Instruction No. 10, dated …, was published in the Official Gazette No. 35 of March 21, 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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More

Key points: The installment payment agreement for an unpaid tax liability is now tracked in real time through the e-Filing module. During the agreement, late‐payment interest is paid….Read More