- The declaration of the activity's location in e-Filing is made by each NIPT for the primary address and for each secondary address.
- Upload the property ownership document or the lease agreement for the premises where the activity is conducted.
- The data are used to calculate withholding tax and to pre-fill the individual tax return.
- Failure to declare an address is treated as an administrative offense under Law No. 9920/2008.
The October 20 deadline mentioned below pertains to the 2024 notice of the General Directorate of Taxes. The obligation itself is not one-time. Location data is kept up to date at all times, so when you change premises or open a new unit, the update is made immediately, without waiting for a new notification.
“Failure to declare the address of the premises where you conduct your activities is considered an administrative offense under the law.”
The Tax Administration invites all taxpayers to declare, by October 20, on e-Filing, information on the status of whether or not they own the land/locations where they carry out their economic activities, and to submit the relevant documentation proving this (ownership document, lease agreement, etc.).
This information is used to accurately calculate withholding tax and to enable the pre-filing of the personal income tax return for individuals required to file.
The filing or updating of this information in the personal e-filing account must be completed by every taxpayer, i.e., each NIPT, for both the primary and any secondary addresses, by following the five steps below:
- Click on the My e-Filing section.
- Click on "My Profile" in the list that appears.
- In the left-hand section, “Taxpayer Details,” click on Address.
- In the Primary Address section that appears, click on the house icon.
- In the table that appears, fill in the required information under “Details of the premises where the activity is carried out” and upload the proof of ownership or the lease agreement.
You can find detailed information on the method and steps you need to follow in the “Detail Completion Manual” (illustrated as an attachment).
Warning!
This information must be completed for each business entity, whether it is the primary or secondary NIPT.
Legal basis and consequences of non-declaration
The storage of the above data is based on the requirements of Law No. 9920, dated May 19, 2008. “For Tax Procedures in the Republic of Albania” as amended, Article 23, paragraph 1, as well as of Law No. 87/2019 “About the Invoice and the Traffic Monitoring System”, unchanged.
Failure to provide this information is treated as an administrative offense. Failure to declare tax obligations within the deadline incurs a penalty of 10,000 lekë for VAT and corporate income tax payers, and 5,000 lekë for others, pursuant to Article 113 of Law No. 9920/2008. The specific measure in this case is determined by the regional directorate, as it depends on the classification of the offense.
Download the complete taxpayer guide below.
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 notificationsIf you're not sure whether your addresses are complete, the check takes just a few minutes on your e-Filing profile. We perform this check for our clients whenever the environment changes or a new unit opens. Write to us if you want us to pass it.
