Manual for the Standardization of Public Service Delivery at Service Counters

Standards for public service and tax service counters
Key points
  • Since Decree No. 624 of October 26, 2018, public service counters, including those of the Regional Tax Directorates, must apply the same standards of treatment to citizens and businesses, regardless of the institution.
  • The manual requires separating the waiting area from the staff responsible for self-service, setting standards for physical infrastructure, and conducting regular performance measurements.
  • Many services that previously required in-person lines at DRT are now handled online through e-Filing and e-Albania, significantly reducing the need for in-person visits.
  • When service at the counter does not meet standards, the taxpayer has the right to appeal to the Taxpayer Advocate, an independent office within the Ministry of Finance.
Updated October 18, 2026. Published November 11, 2018. Also learn what has changed since 2018 in the DPT service, when a physical counter is still required, and how to file a complaint when the service does not meet standards. Official DPT page

Since 2018, public service counters in Albania, including those of the Regional Tax Directorates, have been applying a common standardization manual approved by Government Decision No. 624 of October 26, 2018. The goal is simple: taxpayers should receive the same treatment and the same quality of service, regardless of which office they visit.

From our daily work, we often see that customers don't know that there are official standards for the service they should receive at the counter, and even less that there is an official complaint procedure when that service fails. The result is that many small problems are resolved late or not at all, simply because no one knows where to raise their voice.

Read also: Tax legislation.

What does the standardization of service counters manual provide for?

Uniform rules, regardless of the institution.

The manual approved by Government Decree No. 624/2018 establishes uniform rules for the provision of public services, ensuring that access and treatment are the same, whether at the counter of a Regional Tax Directorate, the Central Registry, or a municipality. The standard does not vary by institution or city.

Separation of the service staff from the waiting area.

One of the main principles of the manual is to separate the reception offices from those responsible for self-service. The employee who greets you and registers the request is not necessarily the same one who processes it, which is intended to speed up the line and reduce direct contact between the taxpayer and the decision-maker.

What has changed in the DPT service since 2018?

Most services moved online.

Since the adoption of this manual, the vast majority of declarations, payments, and requests to the tax administration now go through the e-Filing portal or the e-Albania platform, without any need for a physical visit to a counter. This has significantly reduced the number of times a taxpayer has to wait in line.

When a physical counter is still necessary

A physical visit remains necessary primarily for submitting original documentation, complex cases requiring on-site verification, or when the electronic system itself does not cover the specific case. In these instances, the manual's standards continue to apply in the same way as in 2018.

The basic standards you should find at every service counter today include:

  • A clear list of the documents required for each service, posted or available upon request.
  • separation between the front office and the staff that processes the request
  • Equal treatment regardless of the branch or city where the counter is located.
  • Real opportunity to file a complaint when the service does not meet the standard.

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What right do you have as a taxpayer at the counter?

Standards that must be met

Every counter must guarantee equal access and treatment, regardless of the branch or the person serving you. If you feel you are receiving treatment different from what the manual provides, that is reason enough to raise the issue.

How do you complain when the service does not meet the standards?

For specifically tax matters, the official appeals route is the Taxpayers' Advocate, an independent office within the Ministry of Finance charged with receiving and handling taxpayers' complaints against the tax administration, including complaints about counter services.

Why it Matters

The service standard isn't just an administrative formality. Once you know it, you use it as a tool to cut down on wasted time and resolve cases more quickly that would otherwise drag on for no reason.

Time lost when you don't know the standard.

Many businesses accept delays or additional requests without question, simply because they don't know there's an official standard they can use as a benchmark. This costs time and often money when deadlines are at risk.

How we handle this with our clients

Part of our job is to handle procedures with the tax administration ourselves on behalf of the client, so he doesn't waste time at the counter on matters that can be resolved more quickly online or with a solid understanding of the internal procedures.

Frequently asked questions

What is Decree No. 624/2018?

It is the decision of the Council of Ministers that approved the standardization manual for the establishment and operation of public service counters, applicable to all public institutions, including the tax administration.

Do I still have to physically go to DRT for every service?

Not in most cases. Declarations, payments, and most applications are now made online through e-Filing or e-Albania. A physical visit is required mainly for original documentation or cases that need on-site verification.

Where do I complain if the counter service is poor?

For tax matters, the official channel is the Taxpayer Advocate at the Ministry of Finance. For other public institutions, appeals are directed to that institution's respective appeals structure.

Does the same standard apply in every city?

Yes, the principle of the manual is precisely this: equal treatment regardless of the branch or city in which the counter is located.

The original DPT notice remained valid as a service principle, but the way most services are delivered has fundamentally changed since 2018, primarily shifting to online channels. For any specific case, it's best to verify directly with us or at the official DPT page.

Handling procedures with the tax administration becomes part of our work, not your time. The first consultation is free and carries no obligation.

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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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