Key points: The refund of the prepayments for 2024 is due to taxpayers of professional services, following the Constitutional Court's decision. The application is made via e-Filing….Read More

Key points: Special status grants 4- and 5-star hotels and resorts a 10-year exemption from corporate income tax. Law No....Read More

Key points: The reimbursement of installments for self-employed individuals and entities with revenues up to 14,000,000 lek was established by Normative Act No. 4, dated November 27, 2024.Read More

Key points: Corporate income tax does not have a single rate. The company pays 0%, 5% or 15%, depending on its turnover and activity. With….Read More

Key points: Adjustment of prepayment installments is required when the installment calculated by the system does not match the actual progress of the year. Installments are calculated on the tax….Read More

Key points: The rule on changes in ownership applies only to three categories: natural resource exploiters, telecommunications, and financial institutions. When direct or indirect ownership changes….Read More

Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More

Key points: Expenses are recognized only when they are actually incurred for profit-making purposes, are in the business's interest, and are documented. Non-deductible expenses….Read More

Key points: In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 15% (change….Read More

Key points: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….Read More