Key points: The lease agreement in e-Filing, or proof of ownership, must be uploaded for every premises where economic activity is carried out. The obligation arises from Article 23, point ...Read More

Key points: Contributions and payroll taxes for 2026 are calculated on gross pay. The employee pays 11.21%, namely 9.5% for social security and 1.7% for health insurance. The employer pays….Read More

Key points: The fiscalization program is the software solution that issues the invoice, sends it to the Tax Authority, and obtains the NIVF number. The program must be mandatory for...Read More

Key points: The declaration of the activity's location in e-Filing is made by each NIPT for the main address and for each secondary address. The property ownership document is uploaded….Read More

Key points: The Albania–Italy pension is governed by the bilateral agreement in force as of July 1, 2025, ratified by Law No. 47/2024. Years of work in….Read More

Key points: In June 2024, the Tax Authority provisionally recalculated the 2024 income tax installments for approximately 7,000 taxpayers, individuals with income up to….Read More

Key points: The review of prepayments is allowed when the business anticipates that the year's tax will be significantly lower than that of the previous year.Read More

Key points: Corporate income tax does not have a single rate. The company pays 0%, 5% or 15%, depending on its turnover and activity. With….Read More

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….Read More

Key points: Adjustment of prepayment installments is required when the installment calculated by the system does not match the actual progress of the year. Installments are calculated on the tax….Read More