Decision
No. 128, dated March 2, 2022
FOR Some amendments and additions to Decision No. 953, dated December 29, 2014, of the Council of Ministers, “On the Implementing Provisions of Law No. 92/2014, ‘ON VALUE ADDED TAX IN THE REPUBLIC OF ALBANIA’, AS AMENDED”
In support of Article 100 of Constitution and of Article 159 of Law No. 92/2014, “On Value Added Tax in the Republic of Albania”, on the proposal of the Minister of Finance and Economy, the Council of Ministers
SET:
In decision no. 953, dated December 29, 2014, Of the Council of Ministers, the following changes and additions are made:
Article 1
Article 8 is amended as follows:
1. In points 1, letter “a”, 3, second paragraph, 4.1, letters “b” and “c”, the words “50 million (fifty million) lekë”, “50 million lekë”, “50,000,000 (fifty million) lek” is replaced with “500,000,000 (five hundred million) lek.”.
2. The letter “ç” of point 1 and point 4.4 are repealed.
Neni 2
Point 1 of Article 8(1) is amended as follows:
“1. In implementation of point 10 of Article 49 of the law, the supply of agricultural inputs, such as chemical fertilizers, pesticides, seeds and seedlings, except for hormones classified under codes 2937 of the NKM, is supplied at a reduced value-added tax rate of 10 (ten) percent.
The list of categories of agricultural inputs is set out in Annex 4 attached to this decision.
Article 3
After paragraph 1 of Article 11, paragraph 2 is added, with the following content:
“2. For taxable persons providing services in economic activities, according to professions such as: Notary, state and private court-appointed receiver, The minimum registration threshold for VAT is zero, regardless of their annual turnover. All of these are taxable persons registered for VAT, even if they carry out activities exempt under the law.
Article 4
In Annexes 1.1 and 3 attached to the decision, the words “50 million (fifty million) lekë” and “50 MILLION LEKË” are replaced with “500,000,000 (five hundred million) lekë.”.
This decision takes effect upon publication in the Official Gazette, and Article 2 extends its effects to January 5, 2022.
Download here Revised decision.
Source: Official Publications Center.