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Deadlines
21
February

Annual Personal Income Statement: Who Files It and by When (Updated 2026)

Key points: The annual income statement is filed by March 31 of the following year for the income of the year just ended. The obligation arises in….
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Lease Agreement in e-Filing for the business address
26
October

Lease Agreement and Ownership in e-Filing: How to Declare the Business Address

Key points: The lease agreement in e-Filing, or proof of ownership, must be uploaded for every premises where economic activity is carried out. The obligation arises from Article 23, point ...
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26
July

Taxes: Submit ownership data or lease contract for the place of economic activity in e-Filing

“Failure to declare the address of the premises where you conduct your business is considered an administrative offense by law.” The Tax Administration invites all taxpayers to, by October 20...
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29
May

Notice regarding the publication of the 2023 financial statements

Information based on the forecasts of Article 43 and 46 of Law no. 9723/2007 “On Business Registration”, as amended, by July 31, 2024, Entities...
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28
June

Announcement regarding the publication of the 2022 financial statements

Information based on the predictions of articles 43 and 46 of Law no. 9723/2007 “On Business Registration”, as amended, by July 31, 2023 Entities...
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29
July

VAT declaration, sales/purchase books will continue to be made through e-filing.

The General Directorate of Taxes informs all taxpayers subject to Value Added Tax that the submission of the VAT declaration and books of...
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26
April

DIVA 2021; April 30 is the deadline for income tax payment.

Taxes: Over 80,000 individuals, reporting entities. 13,521 individuals with income over 2 million lek, around 69,000 employed by two employers. April 30th is...
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23
March

From July 1, the VAT declaration and sales/purchase books will be automatically completed by the Fiscalization system.

June 30th, the deadline for manual submission through e-filing accounts. Starting July 1, 2022, sales/purchase books and VAT return will...
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14
March

For a change in Law no. 8438, dated 28.12.1998 (Personal Income Tax)

Note on the legal basis, September 2026. This is the text of an act related to Law No. 8438 of December 28, 1998, which is no longer in force.
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25
February

Law No. 6/2022 “On some amendments and additions to Law no. 112/2020, “On the beneficial ownership register”, as amended”.

LAW NO. 6/2022 ON SOME AMENDMENTS AND ADDITIONS TO LAW NO. 112/2020, “ON THE REGISTER OF BENEFICIAL OWNERS”, AS AMENDED Pursuant to articles 78 and...
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