Individuals who are subjects of DIVA must also declare income generated outside of Albania.

The General Directorate of Taxes brings to the attention of Albanian resident individuals who have earned income outside the territory of the Republic of Albania and are subject to filing the Annual Individual Income Tax Return DIVA-2020., that
these gross revenues and the tax paid on them, must be reported accurately in the appropriate section of this statement, by June 30, 2021.
Accurate and correct declaration avoids the penalties provided for by the applicable tax legislation. Within the framework of Automatic Exchange of Information, On a reciprocal basis with the homologous tax administrations of other countries, the Albanian Tax Administration will obtain and verify data on the financial accounts of Albanian nationals (non-residents) in those countries. Filing a tax return, in addition to being a legal obligation, is also a further guarantee regarding the justification of an individual's wealth. For more information, you can call the toll-free number. 0800 00 02 near the Call Center, as well as to 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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