- For the year 2021, the deadline for the Annual Individual Income Declaration (DIVA) was April 30, 2022, and it applied to individuals with an annual gross salary over 2,000,000 lek or to dual-employed individuals.
- Since then, both the threshold and the DIVA deadline have changed several times.
- Self-employed individuals are not DIVA filers, since their gross payroll wages remain zero.
- Always check the threshold and deadline for the current year in our comprehensive guide or on the official tax website, as these figures change frequently.
For the year 2021, the deadline for filing the Annual Individual Income Statement (DIVA) was April 30, 2022. According to official data at the time, 82,178 individuals were required to file, of whom 13,521 had annual income exceeding 2,000,000 lek and 68,657 were dual-employed during the year.
From our daily work, we see that many individuals still associate the DIVA obligation with the thresholds and deadlines of previous years, without realizing that the Tax Administration has since revised both the revenue threshold and the filing deadline several times.
Read also: Annual Individual Income Statement: Who files it and how to complete it, and Annual Declaration (DIVA). Childcare and educational expenses reimbursement, for the current rules and thresholds.
What has changed since 2021?
The revenue threshold that triggers the DIVA obligation and the filing deadline have not remained the same since 2021. Do not rely on the figures in this historical notice to determine whether you have an obligation today, nor on April 30 as the deadline. Check the current year's threshold and deadline in our full guide or directly on the website of the General Directorate of Taxation, as failure to meet the deadline will result in a fine.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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