- This was the 2024 reminder for the Individual Annual Income Statement (DIVA) for the 2023 fiscal year, with a deadline of April 30, 2024. The deadline has long since passed.
- The effects of Law No. 29/2023 on DIVA began with the fiscal year 2024 declaration (filed in 2025), not with the one for 2023.
- Who is submitting the DIVA today, by when, and with what discounts, and our page for the individual declaration is kept updated.
On March 11, 2024, The Tax Administration reminded resident and non-resident individuals who during 2023 had an annual gross salary exceeding 2,000,000 lekë, or were dual-employed for at least one tax period during the year, of their obligation to file the Annual Individual Income Tax Return. (DIVA) for the year 2023, with a deadline of April 30, 2024.
Read also: Who must file the individual declaration and when, and Annual Declaration (DIVA), Child Rebate and Education Expenses.
The then notice also clarified who was not a DIVA declarant, a clarification that remains valid as a general principle:
They are not filers of the Annual Individual Income Tax Return (DIVA) the “self-employed” category (with all subcategories of self-employment) and employed by an entity (natural or legal person) from which they receive income only from wages and remuneration in connection with employment relationships, since the category “self-employed” is only obligated to pay social security and health insurance contributions and has the value zero in the “Gross Salary” column on the payroll list," the General Directorate of Taxes clarified in 2024.
Before acting on this clarification, always verify on our updated website whether your category has changed since the entry into force of Law No. 29/2023.
Source: efiling.tatime.gov.al
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