Tag

Deadlines
07
February

Profit tax; deadlines and declaration.

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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31
January

Simplified tax on small business profit

Update, September 2026. The simplified small business profit tax regime described below no longer exists. It was repealed by….
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30
December

Reminder of electronic certificate expiration date

The General Directorate of Taxation reminds taxpayers, who started issuing electronic invoices as of January 1, 2021, that...
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12
September

The submission of the VAT declaration and sales and purchase ledgers will continue to be done 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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22
July

Notice regarding the deregistration of fiscal devices in case of using a software solution.

The General Directorate of Taxes, following the continued interest of taxpayer entities that have implemented and are using a certified software solution...
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22
July

Notice regarding the use of tax documentation.

The General Directorate of Taxation informs taxpayers that the use of existing tax documentation will continue until 08/31/2021. The withdrawal of this documentation from...
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14
June

Re: Reminder for devices with electronic certificate

The General Directorate of Taxes reminds taxpayers who conduct cash sales transactions, the deadline for fiscalizing them...
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22
May

Notice on the deadlines for the use of the Central Invoicing Platform for transactions between taxpayers and State Public Bodies (B2G)

The General Directorate of Taxation continues to provide information regarding the Fiscalization process according to Law No. 87/2019 “On the Invoice and Circulation Monitoring System”. Through...
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14
May

Notice regarding the extension of the deadline for filing and payment of the Annual Individual Income Declaration (DIVA) 2020.

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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13
April

Individual income tax return

Update, September 2026. The figures below are no longer valid. Today, the obligation to file the Annual Individual Income Statement arises on gross income exceeding 1,200,000 lek.
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