- In December 2019, five legal amendments were published simultaneously in the Official Gazette: the revaluation of real estate, national taxes, VAT, income tax, and tax procedures.
- The 2019 real estate revaluation was a voluntary, limited-term program, not a permanent rule, and today there is a new round of this type of program under Law No. 85/2025.
- Law No. 8438/1998 “On Income Tax,” one of the five amended laws, is no longer in force, having been replaced by Law No. 29/2023.
- Four of the five legal bases (national taxes, VAT, tax procedures, and the new income tax law itself) remain in force today, but each has undergone numerous changes since then, so the exact texts must be verified daily.
In December 2019, five legal amendments were published simultaneously in the Official Gazette, summarized in a joint notice on January 10, 2020: reassessment of real estate, national taxes, value-added tax, income tax, and tax procedures.
From our daily work, we see that when five laws are changed simultaneously and reported in a single list, readers often treat all five as having the same “weight” and status today, even though each has evolved differently over time: some remain fully in effect, one has been completely replaced, and another was itself a temporary program.
Current status of the five amended laws
Reassessment of assets, a temporary program, not a permanent rule.
Law No. 90/2019, dated December 18, 2019, established a voluntary revaluation program for real estate, with an initial deadline later extended to August 30, 2020. It was, therefore, a limited-time window of opportunity, not an ongoing right. Today there is a completely new round of the same type of program, according to Law No. 85/2025, with its own rules and deadlines, different from those of 2019.
National taxes, VAT, and tax procedures remain in effect.
The December 2019 amendments to Law No. 9975 of July 28, 2008, “On National Taxes,” to Law No. 92/2014 “On Value Added Tax,” and to Law No. 9920 of 19.5.2008, “On Tax Procedures,” affected laws that remain today the primary legal bases in their respective fields, but each has undergone numerous other changes since 2019; therefore, the exact provisions should be verified in the current version, not in that year's specific amendment.
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An old list doesn't have the same answer for every item.
This case shows why any notice that consolidates several legal changes at once must be read point by point, not as a single block; five years later, one of them (income tax) has been completely replaced, another one… (the revaluation of assets) was a temporary program with a new round today, and the rest remain in effect but have been changed many times.
How we handle this with our clients
When a client brings us an old notice or article containing several grouped legal changes, we verify each one individually against the current text of the law, rather than treating the list as a single package that remains valid as a whole.
Frequently asked questions
Is Law No. 8438/1998 still in effect?
No. It has been replaced by Law No. 29/2023 “On Income Tax.”.
Can I re-evaluate my assets today?
Not under the 2019 program; that deadline has passed. There is a new round under Law No. 85/2025, with its own rules and deadlines.
Where can I find the current text of the laws mentioned?
At the Official Publications Center (qbz.gov.al), where the consolidated version of every law in force is published.
