Starting a business in Albania requires several foundational steps and careful legal choices. This guide covers every step, from initial registration to...Read More

The annual financial statements, which include the annual financial reports (the balance sheet, the income statement, the statement of cash flows, the notes, etc.) – are required to….Read More

Key points: A routine tax audit is announced 30 days in advance, while a fiscal visit is announced 10 days in advance. The audit covers up to the last five years.Read More

Pre-filling of the VAT return. Key points: The VAT return is automatically completed by the sales and purchase books, starting from the April 2025 period. The books….Read More

Electronic services. Key points: Foreign companies that sell electronic services to consumers in Albania register for VAT here, appoint a tax representative, and charge 20% VAT.Read More

Salary Verification. Key points: Salary verification is done online on e-Albania, with an electronic seal, within minutes and free of charge. It is generated for a monthly period or….Read More

Tax on dividends. Key points: the tax on dividends is 8% and is borne by the company at the time of distribution, not the partner. The profit is allocated by assembly resolution, ….Read More

Key points: The euro's fall hits those who invoice in euros and spend in lek, as well as exporters, tourism, and IT. From 117.25 lek in January 2023,...Read More

The 2025 parliamentary elections in Albania are approaching, and with them, attention has turned to the potential impact on the business climate. Businesses...Read More

Key points: The refund of the prepayments for 2024 is due to taxpayers of professional services, following the Constitutional Court's decision. The application is made via e-Filing….Read More