Tag

authorization
13
June

Contract work and active processing. When VAT 0% applies.

Key points: The processing service of non-Albanian goods under the active processing regime is treated with a zero VAT rate. This is the recognized treatment….
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25
February

VAT exemption for investments exceeding 500,000,000 lek. Authorization

Key points: Machines and equipment under investment contracts worth 500,000,000 lek or more are exempt from VAT on import. The exemption is granted by authorization, i.e.
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28
October

Authorization for the active processing regime. Procedure, documents, and deadlines.

Key points: The active processing regime allows the processing of non-Albanian goods without payment of import duties when they are re-exported. Authorization is granted by the regional directorate….
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10
October

VAT Exemption for Reconstruction, October 2022 List

Pikat kryesore VKM 143/2020 rregullon përjashtimin nga TVSH-ja për subjektet e procesit të rindërtimit pas tërmetit të 2019-ës. DPT lëshonte periodikisht autorizime dhe përditësonte listën...
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23
November

[Reconstruction Process] List of entities authorized for VAT exemption.

The General Directorate of Taxes, in implementation of Decision of the Council of Ministers no. 143, dated 13.02.2020, “Procedures for issuing authorization for reconstruction entities and for exemption from tax...".
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GDPR