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

Update, October 2026. This article was written in April 2025, before the parliamentary elections of May 11, 2025, and describes the expectations at that time. For the rules….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

Key points: Special status grants 4- and 5-star hotels and resorts a 10-year exemption from corporate income tax. Law No....Read More

Key points: Reclassification of the self-employed occurs when 80% of annual revenue comes from a single client, or 90% from fewer than….Read More

Key points: The annual income statement is filed by March 31 of the following year for the income of the year just ended. The obligation arises in….Read More

Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Key points: The personal status declaration is signed by the employee and the employer before any tax deductions are applied to the gross salary. It is submitted to a maximum of one….Read More

Key points: The benefits of electronic invoicing are four: time savings, fewer errors, easy archiving, and prevention of fines. Fiscalization was implemented with...Read More