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
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
Key points: From January 2025, the withholding tax return will arrive pre-filled in e-Filing. The deadline remains the same: confirmation and payment by the due date….Read More