The General Directorate of Taxes reminds all taxpayers that the deadline for submitting and paying the profit tax return and financial statements for the fiscal year 2022 is March 31, 2023.
In implementation of the applicable legislation, the Tax Administration informs taxpayers that they must submit the Profit Tax Declaration form, according to the approved model.
The taxpayer must also submit to the Tax Administration only and electronically, the accounting balance sheet together with its financial statements and annexes, as follows:
- Balance sheet (assets, liabilities, and equity)
- Income and Expense Statement
- Statement of changes in equity, statement of cash flows, or statement of cash flow
- Anecdotes for explanatory notes
The taxpayer must submit the report of the authorized company expert only in cases where this report is required by law;“For the legal audit, the organization of the profession of registered accountant and certified accountant”.
The additional documents required by law “For Tax Procedures in the Republic of Albania, 60 items that must be submitted electronically along with financial statements are:
- Rental agreement for the leased premises or proof of ownership for the property
- Merchandise inventory status for sale as of 12/31/2022 (analytical)
- Inventory of owned means of transport
- Schedule of material long-term assets
Financial statements (statements of assets, liabilities, and equity), income and expense statement, statement of changes in equity, cash flow statement, statement of tangible long-term assets, must be submitted electronically in PDF (scanned) version and in Excel version.
Financial statements submitted in PDF format (scanned) must be signed and stamped by the company's administrator.
Electronically, only in PDF version (scanned) must also be submitted:
- Appendix for explanatory notes
- The authorized expert report of the company
- Rental agreements for leased premises
- Proof of Ownership for Owned Items
- Inventory of owned vehicles. The inventory of goods for sale as of 12/31/2022 (analytical) will be declared in the taxpayer's possible version (Excel/PDF), provided that the declared version is unchangeable.
Download supporting materials.
Source: General Directorate of Taxes.