Taxpayers who during 2020 have realized a turnover of up to 10 million lekë are informed that they have the option to elect to apply the standard VAT regime, in accordance with Article 120, paragraph 1, of Law No. 92/2014 “On Value Added Tax”.
The steps to voluntarily opt out of or not opt out of VAT tax liability are as follows:
- After logging into e-filing, in the “My Cases” menu, create a new case by selecting "VAT Return."
- Select “Yes, I want to continue being registered for this responsibility” if you wish to remain part of the VAT scheme, or
“No, I request to be unregistered from this obligation,” if you wish to opt out of VAT.
You may complete this matter only once, and you have the opportunity to submit this self-declaration during the period. January 19 – 28, 2021.
If you do not create this matter and complete it, the Tax Administration, through automated processes, will to unregister you from VAT tax liability.
For more information, you can contact Taxpayer Services. https://www.tatime.gov.al/c/9/157/drejtorite-rajonale , call the toll-free green 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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