Key points: Law No. 30/2024 amends Law No. 93/2015 on tourism and affects accommodation facilities, beach resorts, travel agencies, and tourist transport. The exercise of the activity….Read More

Pursuant to the new “Income Tax” law, all taxpayers who provide professional services, according to DCM No. 753, dated 12.20.2023, must...Read More

Update, September 2026. The figures below are no longer valid. Today, the obligation to file the Annual Individual Income Statement arises on gross income exceeding 1,200,000 lek.Read More

Key points: This was the 2024 reminder for the 2023 fiscal year Annual Individual Income Statement (DIVA), with a deadline of April 30, 2024.Read More

Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More

Key points: Expenses are recognized only when they are actually incurred for profit-making purposes, are in the business's interest, and are documented. Non-deductible expenses….Read More

Key points: As of January 2024, the small business submits the payroll list every month, no longer every quarter. The same deadline, the 20th of the following month, applies.Read More

NOTICE To all citizens and businesses, identification in your e-Albania account will henceforth be performed by entering, in addition to your credentials (NID/NIPT and...Read More

Key points: The taxable value of the building is calculated as the area multiplied by the area's reference price, adjusted with coefficients. Reference prices are not set by….Read More

SECTION O – PUBLIC ADMINISTRATION AND DEFENSE; COMPULSORY SOCIAL SECURITY This section includes government-type activities, normally carried out by the public administration. This...Read More