Tag

Guidelines
Illustration of hands writing errors on paper – symbolizing the 10 most frequent mistakes after business registration
03
October

10 Mistakes After Business Registration (and How to Avoid Them)

After registration, new businesses in Albania often face costly mistakes: from missed tax deadlines to a lack of planning...
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15
July

Foreign investments in Albania: the law in force and what changes in 2026

Key points: Foreign investments in Albania are currently supported by Law No. 7764 of November 2, 1993, which guarantees equal treatment with the domestic investor. The foreign investor….
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07
March

The withholding tax declaration is now pre-filled.

Key points: From January 2025, the withholding tax return will arrive pre-filled in e-Filing. The deadline remains the same: confirmation and payment by the due date….
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17
September

How to build a business plan? (Updated 2026)

Key points: A complete business plan is divided into eight sections, from the executive summary to the financial plan and appendices. Banks and investors regularly request it before lending or investing….
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Calculation of Social Security and Health Insurance, Special Cases
17
July

Regarding other cases for calculating social and health insurance contributions

The calculation of social security and health insurance has some special cases that fall outside the general rule of monthly salary. Among them are the medical report, the contributions of the….
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12
February

Changes to accounting standards. Order No. 291/2022

Key points: Order No. 291, dated December 30, 2022, announces amendments to the accounting standards adopted by the National Accounting Council. The basis is Law No. 25/2018,...
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08
January

Simplified financial statements. Who uses them and the July 31 deadline.

Key points: Financial statements are prepared in accordance with Law No. 25/2018 and national accounting standards. Micro and small entities use simplified forms, with….
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16
November

Guideline revealed: Examples of how progressive tax will be applied to self-employed individuals and independent professionals

The Ministry of Finance and Economy has completed the drafting of the instruction for the implementation of the new draft law “On Income Tax”. The draft law's accompanying instruction,...
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30
May

[Video] Instructions on how to complete the “Individual Annual Income Statement” DIVA

Update, September 2026. The figures below are no longer valid. Today, the obligation to file the Annual Individual Income Statement arises on gross income exceeding 1,200,000 lek.
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30
May

Individuals who are subjects of DIVA must also declare income generated outside of Albania.

The General Directorate of Taxes brings to the attention of Albanian resident individuals who have earned income outside the territory of the Republic of Albania and...
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GDPR