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
Key points: Restrictions on the C@TS and e-Filing electronic tax services were announced by the DPT for the period from 3:00 PM on December 31, 2024, to January 5….Read More
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….Read More
Key points: The buyer's rejected invoice appears automatically in the purchase ledger, without manual correction in Excel. The seller is notified in the SelfCare portal for each….Read More
Key points: The reimbursement of installments for self-employed individuals and entities with revenues up to 14,000,000 lek was established by Normative Act No. 4, dated November 27, 2024.Read More
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….Read More
