- Every taxpayer has the right to correct a filed tax return that contains errors, omissions, or inaccuracies, in accordance with Law No. 9920 of May 19, 2008 “On Tax Procedures in the Republic of Albania,” as amended.
- Since Law No. 79/2025, Article 8, the correction deadline is 24 months from the deadline for submitting the initial declaration, instead of the previous 36 months.
- The annual personal income statement is corrected within six months of submission and no more than twice.
- If the return you wish to amend has already been audited by the tax administration, you lose the right to reduce the liability through correction. It may only be amended to declare a liability higher than that determined by the audit.
Every taxpayer in Albania has the right to correct a filed tax return containing errors themselves by submitting a corrective return within a deadline set by law. This deadline was recently changed and halved, but many businesses still operate under the old rule.
In our daily work, we often see the same mistake. Business administrators believe they still have three years to correct an incorrect filing, when in fact the real deadline is already 24 months away, and some only discover this when it's too late to fix it themselves.
Read also: Expected tax law changes for 2026.
Who has the right to correct a tax return?
The legal basis for the right to correction
The right to correct a tax return is enshrined in Law No. 9920, dated May 19, 2008, “On Tax Procedures in the Republic of Albania,” as amended. Any taxpayer, whether an individual or a legal entity, may exercise this right whenever they themselves discover an error in a previously filed return.
What kinds of errors does proofreading cover?
The correction covers returns filed with errors, deficiencies, or inaccuracies in calculation, regardless of whether the error increases or decreases the resulting tax liability. It could be a wrong figure, an income reported later than it should have been, or a deduction applied incorrectly.
Correction period, from 36 to 24 months
The new regulation under Law No. 79/2025
Until Law No. 79/2025, taxpayers had 36 months (3 years) from the deadline for filing their initial return to correct it themselves. Article 8 of this law shortened this period to 24 months (2 years). The old 36-month rule no longer applies to returns with filing deadlines after the law's entry into force.
The special case of the annual personal income statement
The annual personal income statement has a different, shorter deadline. It is amended within six months of its submission, and no more than twice during that period.
How is the deadline calculated specifically?
The deadline begins to run from the day the deadline for submitting the initial declaration expires, not from the day the declaration is actually submitted.
Example. If a periodic VAT return has a filing deadline of February 14, 2025, the 24-month correction period ends on February 14, 2027. For the annual personal income tax return with a filing deadline of April 30, 2026, the six-month period closes on October 30, 2026, and may be used no more than twice during that period.
The 24-month period applies, for example, to:
- Periodic VAT declaration
- Profit tax declaration
- Statement of social security and health insurance contributions
- any other tax return filed within the regular periodic deadlines
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsThe limitation period when the declaration has been checked by the tax administration.
Loss of the right to reduce the obligation
The taxpayer loses the right to correct a return by reducing the liability if that return has already been examined by the tax administration. This limits the above-mentioned deadline whenever the check occurs before its completion.
Read also: How a tax audit is conducted and how to appeal it.
When correction is still allowed, only to increase the obligation.
Even after an audit, the taxpayer may correct a previously audited return if the effect of the correction is a tax liability greater than that which resulted from the audit itself. The right is limited to reducing the liability, not increasing it.
How is the correction of a statement carried out in practice?
How to make corrections through the e-Filing system
The correction is carried out by submitting a new return for the same tax period through the same module used to file the initial return on the e-Filing portal of the General Directorate of Taxes. The new return replaces the previous one for the purpose of calculating the liability, so it must contain accurate and complete information, not just the corrected difference.
What should be kept as documentation?
Any correction must be supported by documentation that justifies the change, whether it's a forgotten invoice, a revised contract, or an identified arithmetic error. This documentation is kept together with the corrective statement, because the tax administration may request it during a subsequent audit.
Why it Matters
The deadline for correction is not merely a procedural formality, but can determine whether an error is corrected with a simple statement or only through a tax audit.
The consequences of a delayed or forgotten correction
If the correction deadline passes without the error being noticed, the taxpayer remains liable for the obligation as originally declared, even if they know the amount is incorrect. The only remaining option is a tax audit, which usually involves more time and expense than a voluntary correction within the deadline.
How we follow this up with our clients
Part of our ongoing work with clients is the periodic verification of submitted statements so that any errors are caught within the legal deadline and before the matter goes to audit.
Frequently asked questions
How much time do I have to correct a tax return?
Generally, 24 months from the deadline for submitting the initial return, in accordance with Law No. 79/2025, Article 8. The annual personal income tax return is an exception, with a deadline of six months and no more than two amendments.
What happens if I submit the correction after the 24-month deadline?
After the deadline has passed, the taxpayer no longer has the option to self-correct through the system. A subsequently discovered inaccuracy is usually addressed only in the context of a tax audit. For specific cases, the deadline and the consequences are verified in advance.
Does the deadline change if the statement has already been verified?
Yes. If the return has been audited by the tax administration, the taxpayer loses the right to amend it to reduce the liability. They may only amend it if the result is a higher liability than that determined by the audit.
Does the same 24-month deadline apply to every type of statement?
No. The annual personal income statement has a shorter deadline: six months from submission and no more than twice. The rest of the periodic statements follow the general 24-month rule.
What should I do if I'm not sure about my case?
The exact deadline depends on the date the initial declaration is submitted and its status with the tax administration, so each case is verified individually before any action is taken.
Full announcement 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. Please note that this notice reflects the rules in effect at the time of its publication. The current 24-month deadline is derived from Law No. 79/2025, Article 8.
