Based on the Government Decree No. 856, dated November 4, 2020, “For financial assistance to certain key categories of enterprises that implement safety protocols, as part of the prevention and control of the COVID-19 pandemic”, which entered into force on November 9, 2020, we inform you that this decision aims to provide financial assistance to small and medium-sized enterprises in the manufacturing sector, in accordance with Article 4 of the Law No. 8957, dated October 17, 2002, “On Small and Medium Enterprises”, as amended, to cover a portion of the expenses for implementing the protocols in the context of the COVID-19 pandemic, based on the number of employees.
According to Government Decision No. 856, the following enterprises are beneficiaries:
- whose employees are included in the taxpayer's updated payroll lists for the month of June 2020, submitted before November 9, 2020.
- For each employee on more than one payroll, the company receives financial assistance only once.
- In cases where the employee is on more than one payroll and contributions are paid by both companies, the financial assistance is received by the company that applies first.
- An enterprise that does not apply first will not receive financial assistance solely for the employee who appears on more than one payroll.
- Individuals declared with 0 lek on the payroll are not considered employees.
They are not beneficiaries under Government Decision No. 856:
- enterprises that are not active as of the decision's effective date and that have not submitted the 2019 annual return (profit tax or simplified profit tax).
How to apply:
The application for financial assistance is made by the enterprises in the settlement system.-filling, stating:
- the beneficiary's NIPT;
- the total number of employees for whom the entity benefits;
- the bank where the beneficiary has a checking account;
- The bank account's IBAN.
By clicking the "Apply via eFiling" link, you can learn how to apply for financial assistance under Government Decision No. 856.
Financial assistance is granted only once as a one-time payment of 4,000 lekë per employee, calculated for the November–December 2020 period, i.e., 2,000 lekë per month.
After verifying the data sent by the applicants from the Regional Tax Directorates where the entities are registered, the summary list with the data of the individuals benefiting from financial assistance is submitted by the RTA, to the General Directorate of the Treasury, which, in accordance with Government Decision No. 856, dated 04.11.2020, makes the transfers to the bank accounts of the beneficiary enterprises under this decision.
For any questions or information you may need, you can contact the Call Center during the following hours: 8:00 AM – 4:30 PM Monday–Thursday and 8:00 AM – 2:00 PM Friday. You can email or call the taxpayer service contact numbers at any DRT, published on our website.
Download eFiling Application – Tax Instructions – Package IV The guide for completing the application.
Source: General Directorate of Taxes.
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