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25
July
2020

Reminder to individuals, subject to the declaration of the Annual Individual Income Tax Return

July 25, 2020
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Historic post, July 25, 2020. This post pertains to reporting obligations for the 2019 or 2020 fiscal year. Current deadlines and formats may differ from those at the time, so for the current year please see our tax resources page.
The General Directorate of Taxes brings to the attention of individuals residing in the Republic of Albania who, during 2019, earned income from all sources in an amount exceeding 2,000,000 (two million) lek, that by July 31, 2020, they must electronically file the Annual Individual Income Tax Return (DIVA) through the e-filing system. Non-resident individuals who earn taxable income sourced in the Republic of Albania exceeding 2,000,000 (two million) lek are also required to file the Annual Individual Income Statement (DIVA). The taxable income that individuals subject to reporting are required to declare is:

Declared income

  • Gross income from wages or bonuses from employment relationships
  • Gross dividend income
  • Gross rental income
  • Capital gain from the sale of real estate owned by the declarant
  • Gross income from bank interest
  • Capital gain generated from investments in securities or from real estate.
  • Gross amount won from the lottery or other games of chance.
  • Gross revenues from intellectual property, licenses, exclusive rights, and other intangible assets that consist solely of rights and have no physical form.
  • Capital gain from the donation.
  • Gross income earned outside the territory of the Republic of Albania.
  • Other gross income not mentioned above.
For the first time, the return will be automatically pre-filled with data on annual gross income from wages or employment-related bonuses for individuals, as well as with the calculation of employment income tax. Also, the amount paid during the year for Employment Income Tax will be a pre-filled field. The above fields of the DIVA form, even though they will be pre-filled, will remain blank and editable so that the filer can verify and modify them. For more information, you can call the toll-free number 0800 00 02 at the Call Center, as well as use the Live Chat service on the official DPT website. Source: General Directorate of Taxes.
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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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