Amendment to Law No. 83/2019, dated December 18, 2019 “For certain amendments and additions to Law No. 9920, dated May 19, 2008, “On Tax Procedures in the Republic of Albania,” as amended, it streamlines the verification and control procedures for unpaid family employees of individual taxpayers.
Specifically, if during an inspection at the business premises of the taxpayer, who is a natural person, unpaid family members over the age of 16 are found, then the tax authority itself verifies through the portal “e-Albania,” through the self-employed individual's family certificate, whether the person recorded meets the conditions to be considered a dependent family member or a cohabitant, within the meaning of the Civil Code.
In this way, the obligation of the natural person to prove to the tax authority within five days that the person listed at the place of activity is an unpaid family member has been removed.
This change is one of the direct positive effects of offering online services and the electronic circulation of information within public administration institutions.
Source: General Directorate of Taxes.