- Law No. 83/2019 amended Law No. 9920/2008 “On Tax Procedures,” easing the way the status of unpaid family workers at sole proprietorships is verified.
- Before the change, the taxpayer himself had to prove within five days, with documentation, that the person found on the business premises was an unpaid family member.
- After the change, the tax authority verifies this status itself through the e-Albania portal and the family certificate, without shifting the burden onto the taxpayer.
- Law No. 9920/2008 remains the current legal basis for tax procedures, but it has been amended many times since 2019, so the precise details of its implementation today must be verified with the DPT.
Law No. 83/2019, dated December 18, 2019, “On certain amendments and additions to Law No. 9920, dated 19.05.2008, ‘On Tax Procedures in the Republic of Albania,' introduced a concrete relief for individual taxpayers regarding how the status of unpaid family workers is verified during an inspection at business premises.
From our daily work we see that small businesses run by individuals often employ family members unpaid, and they worry when these people are on the premises during an inspection, thinking they themselves have to prove something to the inspectors on site.
How the verification of unpaid family employees changed
Before the change, the burden was on the taxpayer.
Prior to this change, if a check at a sole proprietor's business premises found a person over 16 years of age who appeared to be an unpaid family worker, the taxpayer had the obligation to prove within 5 days, with documents, to the tax authority, that that person met the conditions to be considered an unpaid family worker or cohabitant, under the Civil Code.
After the change, the tax authority itself verifies it.
With the 2019 amendment, the tax authority itself verifies this status through the “e-Albania” portal and the self-employed individual's family certificate, without requiring the taxpayer to provide proof within a short deadline. This was one of the earliest concrete examples of how the electronic circulation of data among institutions can shift the administrative burden from the citizen to the administration itself.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The principle remains; the details are verified.
Law No. 9920/2008 remains today the legal basis for tax procedures, and the principle of electronic verification by the tax authority itself, rather than placing the burden of proof on the taxpayer, is consistent with the overall direction of digitizing the administration. (as well as fiscalization or data exchange between the DPT and the QKB). However, the specific details of implementation (such as deadlines or the exact method of verification) may have evolved since 2019, so in the event of a specific audit, it is worth checking the current practice with the General Directorate of Taxes.
How we handle this with our clients
When an individual client employs family members without pay, we advise them to keep the family certificate updated and clear anyway, so that any verification, whether electronic or physical, goes smoothly.
Frequently asked questions
What is an “unpaid family employee”?
A family member who works in a natural person's business without pay, a status recognized and treated differently from that of a regular employee under a employment contract.
Do I still need to test this status myself within 5 days?
According to the 2019 amendment, no—verification is carried out by the tax authority itself through e-Albania. For the current correct procedure, please confirm with the DPT.
Where can I find the full text of Law No. 9920/2008?
In the consolidated version, available from the Official Publications Center (qbz.gov.al) or on the website of the General Directorate of Taxes.
