Update, October 2026. The 36-month period no longer applies. Law No. 79/2025, Article 8, shortened the deadline for correcting a tax return to 24 months from the filing deadline, while the annual personal income tax return may be corrected within six months of filing and no more than twice. Amendments to Law No. 79/2025
The General Directorate of Taxes brings to the attention of all taxpayers the right to amend tax returns, a right enshrined in Law No. 9920 of May 19, 2008 “On Tax Procedures in the Republic of Albania,” as amended.
For tax returns filed with errors, deficiencies, or calculation inaccuracies, taxpayers have the right to correct those returns within 24 months from the deadline for filing the initial return, whenever they discover errors or inaccuracies in the declaration.
We would like to draw your attention to the fact that the taxpayer loses the right to amend his tax return to reduce his liability if the return he seeks to amend has been audited by the tax administration.
The taxpayer may amend a previously audited return only if they have a tax liability greater than the liability that resulted from the audit.
Full notice on the official DPT website. https://www.tatime.gov.al/d/8/45/45/946/mbi-te-drejten-e-tatimpaguesve-per-te-korrigjuar-deklaratat-tatimore
