April 30 This is the deadline for filing and paying Personal Income Tax with the 2023 Individual Annual Income Statement (DIVA).
This year as well, the DIVA declaration will be made the same as in previous years. The same categories, the same obligations, despite the entry into force of the new “Income Tax” law, the effects of which for this declaration will be felt in 2025, when individuals file DIVA for the 2024 fiscal year.
The Tax Administration reminds resident and non-resident individuals that during 2023 have an annual gross salary over 2,000,000 lekë, or those who are dual-employed for at least one tax period during the year, to file the “Annual Individual Income Declaration” as a legal obligation of the individual subject to reporting.
We emphasize that they are not filers of the Annual Individual Income Statement. (DIVA) the “self-employed” category (with all subcategories of self-employment) and employed by an entity (natural or legal person) from which he derives income from wages and remuneration in connection with employment relationships, since the category “The ”self-employed“ category is only required to pay social security and health insurance contributions and has a zero value entered in the ”Gross Salary' field on the payroll list," clarifies the General Directorate of Taxes.
The DIVA 2023 declaration is automatically generated and pre-filled with data on individuals' annual gross income from wages or employment-related bonuses, as well as the calculation of employment income tax.
Read more about how to complete the individual declaration. here
[Video] Instructions on how to fill out the “Individual Annual Income Statement” DIVA.
The declaration of income, besides being a legal obligation for every individual subject to filing, also serves as an additional guarantee regarding the justification of his wealth.
Attached is the manual “How to Register for DIVA” via the e-filing module.https://www.tatime.gov.al/shkarko.php?id=10226
Source: efilling.tatime.gov