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

Key points: Capital gain from the disposal of real estate is taxed at 15.1% on the difference between the sale price and the purchase price. Sale prices….Read More

GENERAL INSTRUCTION No. , dated _/_/_ ON INCOME TAX In support of Article 102, point 4 of the Constitution of the Republic of Albania,...Read More

Key points: Taxpayers who issue invoices for utility services (water, electricity, etc.) may also issue invoices to customers with statuses other than active. For this….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

Historical post, December 25, 2020. This post pertains to the VAT rules as they were in 2020. The law has changed several times since then, therefore...Read More

Historic post, December 18, 2020. This post was part of the news about the launch of fiscalization in Albania. The system today is fully operational and the current rules are...Read More

Historical post, July 4, 2020. This post is news or a notice from 2020 and may no longer reflect the rules in effect. For...Read More