Key points: Legal audit is mandatory for public interest entities and for entities that meet two of the three criteria, for two consecutive years. The criteria are….Read More

Key points: The greatest business advantage in Albania is the zero profit tax regime for turnover up to 14,000,000 lek, in effect until….Read More

Key points: Annual leave is no fewer than 22 working days per work year, according to Article 92, paragraph 2, of the Labor Code,...Read More

Key points: A review of tax installments is required from the regional tax directorate when the calculated installment does not match the actual course of the year. Preliminary installments….Read More

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….Read More

Pursuant to the new “Income Tax” law, all taxpayers who provide professional services, according to DCM No. 753, dated 12.20.2023, must...Read More

Key points: Law No. 4/2024 does not introduce new rules on its own; it ratifies Normative Act No. 7 of December 14, 2023. The Normative Act amended Law No. 29/2023….Read More

Key points: In February 2024, the Tax Authority sent personalized letters to taxpayers with professional services, as part of a change that taxed them at 15% (change….Read More

Key points: As of January 2024, Decree No. 753/2023 removed liberal professions (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% norm and placed them under the….Read More

Key points: Normative Act No. 7, dated December 14, 2023, amended Law No. 29/2023 just days before it came into force. The first amendment divided….Read More