When a business pays rent to an individual, Albanian income tax law imposes on the tenant the obligation to withhold 15% at source….Read More

Instruction no. 9, dated 12.3.2026 (income tax changes, March 2026) modifies several points of General Instruction no. 26/2023, which regulates...Read More

Imagine Ergin, a 32-year-old software developer from Tirana. He works daily for two companies from Germany and Denmark, issues invoices, receives payments, everything is in order,...Read More

The Annual Individual Income Declaration (DIVA) is the annual form on which individuals declare all their income and calculate the tax that must be paid or….Read More

Don't leave the closing of Fiscal Year 2024 to the last minute. This detailed guide offers all the necessary legal and accounting steps,...Read More

From changes in income tax guidelines to the end of zero tax for freelancers - read everything you need to...Read More

This blog presents in simple language the expected legal changes in the field of taxation for 2026: VAT, income tax, the tax of...Read More

The annual financial statements, which include the annual financial reports (the balance sheet, the income statement, the statement of cash flows, the notes, etc.) – are required to….Read More

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