Accommodation facilities. Key points: Accommodation is invoiced with VAT at 61%. Additional services—bar, restaurant and spa—are invoiced at 20% on separate lines. Description on the invoice….Read More
The main VAT provisions for cross-border services do not apply when the recipient is a business established outside Albania. The requirement that the recipient must be registered….Read More
The General Directorate of Taxes informs taxpayers that a new development has been made in the Self-Care portal regarding the issuance of utility service invoices...Read More
In implementation of Article 102, paragraph 4 of the Constitution of the Republic of Albania and in implementation of Article 47 of Law no. 87/2019, dated 18.12.2019,...Read More
The General Directorate of Taxation requests to clarify to all DIVA declaring individuals that by June 30, 2021, they must only complete the tax period...Read More
The General Directorate of Taxes informs taxpayers that as of January 1, 2021, the Council of Ministers' Decision No. 576 dated 7/22/2020, ...Read More
Regulations on the implementation of legal obligations for special invoicing cases under Law No. 87/2019 “On the Invoice and the System for Monitoring Turnover,”….Read More
GUIDE FOR THE PREPARATION OF THE NON-FINANCIAL REPORT (methodology for reporting non-financial information) (Pursuant to Article 18 of Law 25, dated 10.05.2018 “On Accounting and...".Read More
