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: Reclassification of the self-employed occurs when 80% of annual revenue comes from a single client, or 90% from fewer than….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

The full decision on liberal professions, adopted in the final session of June 27, has been published at the Constitutional Court. In its decision, the Court argues that...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: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….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

Key points: As of January 2024, Decree No. 753/2023 removed liberal professions (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% norm and placed them under the….Read More

SECTION L – REAL ESTATE ACTIVITIES This section includes carrying out activities as landlords, agents, and/or brokers in one or...Read More

SECTION G – WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES This section includes wholesale and retail trade (selling without transformation)...Read More