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Legal Changes
21
January

Memorandum and Notice regarding the procedure to be followed for the adjustment of the credit balance in function of deregistration from VAT tax liability

The General Directorate of Taxes reminds all taxpayers with a turnover realized during the calendar year 2020 below the threshold of 10,000,000 (ten million) ALL and...
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21
January

Notice for VAT Deregistration [Added band 0 – 5 million Lekë]

Taxpayers who had a turnover of up to 10 million lek during 2020 are informed that they have the option to exercise their right of choice, for...
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13
January

Notification on the VAT Deregistration Procedure for Importer Taxpayers

The General Directorate of Taxes informs taxpayers who, even though they are below the turnover threshold of 10,000,000 (ten million) lekë for the period...
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13
January

Notice regarding the procedure to be followed for the regulation of credit balance

The General Directorate of Taxes informs taxpayers that as of January 1, 2021, with the entry into force of Decision of the Council of Ministers no. 576 dated...
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25
December

Notice on the procedure to be followed for implementing the new VAT threshold

The General Directorate of Taxes informs taxpayers that as of January 1, 2021, the Council of Ministers' Decision No. 576 dated 7/22/2020, ...
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21
December

For the determination of the minimum wage nationwide: 30,000 Lek.

DECISION No. 1025, dated 16.12.2020 ON DETERMINING THE MINIMUM WAGE NATIONWIDE Pursuant to Article 100 of the Constitution, Article 111 of the law...
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18
December

Regulations on the Implementation of Legal Obligations for Special Billing Cases

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,”….
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14
December

Notice to reporting entities regarding the beneficial owner law.

The law “On Beneficial Owners” passed on July 29, 2020, provides for the creation of the beneficial owners' registry no later than January 31, 2021, where...
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18
September

Notice on the publication of Technical Specifications for electronic invoicing

Pursuant to letter j) of Article 3 of Directive No. 20, dated 01.06.2020 “On the basic and technical elements, issuance and exchange of electronic invoices...
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12
August

Fiscalization: Why are we changing the current system?

The current fiscal device system at the General Directorate of Taxation enables financial data to be obtained through transmissions of daily “Z” tax reports....
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