Key points: Failure to issue a tax invoice, a tax receipt or a VAT invoice is punishable, under Law No. 9920/2008, with a fine equal to 100%….Read More
The General Directorate of Taxes informs all taxpayers that Instruction No. 10, dated …, was published in the Official Gazette No. 35 of March 21, 2019.Read More
Key points: The installment payment agreement for an unpaid tax liability is now tracked in real time through the e-Filing module. During the agreement, late‐payment interest is paid….Read More
In the Official Gazette 23-2019 dated 02/26/2019, the latest instruction from the Ministry of Finance for some additions/changes to the instruction “On the tax on income..." was published.Read More
In Official Gazette 23-2019 dated February 26, 2019, the latest Ministry of Finance Directive on certain additions and amendments to VAT was published. Each….Read More
Key points: Instruction No. 9, dated February 20, 2019, published in the Official Gazette No. 22, put into practice the amendments to the Law “On National Taxes” that were recently adopted….Read More
Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.Read More
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The General Directorate of Taxation informs all taxpayers that all legal changes that have entered into force since January 1, 2019, with the publication in the Official Gazette no. 187, dated 12.28.2018, have been updated in the e-Tax system.
All taxpayers can now find their tax declarations generated in e-Filing with the following changes:
Value Added Tax Declaration
Reduced VAT rate % for:
for the supply of licensed passenger public transport vehicles by bus with nine plus one seats or more, only with electric motors
audiovisual media advertising service
for the supply of books of any kind
Profit Tax Return
Reduced rate for Profit Tax 5% for:
for businesses with a turnover up to 14 million lek;
for agritourism businesses;
for agricultural cooperative societies
Withholding Tax Return
Regarding the change in the Dividend Tax rate from 15% to 8%. .
Two special sections have been added for declaration: “Payments for the transfer of ownership by sale” and “Payments for the transfer of ownership by inheritance or donation”
It is also possible to reflect the corresponding changes in the Individual Annual Income Statement (DIVA) related to the Dividenden Tax from 15% to 8% .
National Taxes
Changes related to:
Tax on plastic materials/articles and imported plastic packaging at a rate of 35 Lekë/kg, excluding raw materials in primary forms.
Taxes on packaging and raw materials
Tax on glass packaging for imported and domestically produced packaging, at a rate of 5 Lek/kg
The tax on raw materials in primary form imported and used for the domestic production of plastic products, in the amount of 25 lek/kg
Payment slips
Regarding the electronic payroll, starting from the tax period of January 2019, with a declaration deadline of February 20, 2019, the following changes have been reflected:
New salary limits
The minimum monthly salary is 26,000 ALL and the maximum is 114,670 ALL for all employment categories.
Rate of base gross salary for automatic calculation for income tax from employment over 150,000 ALL with a tax rate of 23%%.
The General Directorate of Taxes will continuously inform taxpayers of every turnover bracket about changes in tax legislation that have already entered into force.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Key points: With Decree No. 655 of October 31, 2018, the transfer of certain outstanding excise duty obligations and refunds for the period before October 1, 2012, was….Read More
