Note, September 2026. Ky është njoftim i vitit 2020 dhe i përket afatit 31 korrik 2020 për pasqyrat financiare të vitit fiskal 2019. Afati ka kaluar. Udhëzimi nr. 5, datë 30.01.2006, i përmendur më poshtë, është nxjerrë në zbatim të ligjit nr. 8438/1998 për tatimin mbi të ardhurat, i cili nuk është më në fuqi dhe është zëvendësuar nga Law No. 29/2023. Çfarë dorëzohet sot, ku dhe deri kur, e mban Our page on reviews and deadlines. The content below is retained for reference.
Drejtoria e Përgjithshme e Tatimeve, sjell në vëmendje të tatimpaguesve se afati i dorëzimit të pasqyrave financiare për vitin fiskal 2019, është data 31 Korrik 2020. Së bashku me bilancin kontabël dhe anekset e tij, tatimpaguesi është i detyruar të dorëzojë:
  • the authorized company expert's report (when this report is required by law or sub-legal acts),
  • Inventory analysis of goods as of 12.31.2019,
  • inventory of owned means of transport,
  • lease agreements for the leased premises or proof of ownership of the property, as well as
  • inventory of long-term assets (machinery and buildings) as of December 31, 2020, according to the attached form of Instruction no. 5 dated 01.30.2006, “On Income Tax,” as amended.
In addition to the above, the additional documentation required by current tax legislation, which will be submitted electronically along with the financial statements, is:
  • Statement of Cash Flows.
  • Statement of changes in equity.
  • Statement of Performance (Income and Expense Statement) by Function.
  • Statement of performance (income and expense statement) by nature.
  • Statement of financial position.
Bashkëngjitur këtij njoftimi do të gjeni formatet e miratuara të dokumentacionit që duhet dorëzuar në formë elektronike, në e-filing. Për çdo pyetje apo informacion ju mund të kontaktoni Qendrën e Thirrjeve ne numrin pa pagesë 0800 0002. Burimi: General Directorate of Taxes. Supporting Documents: IFRS_Business with Public Interest Reporting Formatting SKK2_I Report Format Mid and Large Assets for Movable Property (Cars) Real Estate Forms (Buildings) SKK15_Micro and Small Enterprise Reporting Formats
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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