Tag

Legal Changes
02
October

Minimum and maximum wages from September 2022. Historical document.

Key points: As of September 2022, the minimum wage was 34,000 lekë, according to Government Decree No. 604, dated September 14, 2022. This figure is no longer valid and has been replaced twice….
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10
July

Submitted invoices with no action, history of transfer to accepted 2022

Key points: On August 10, 2022, during the migration of the fiscalization system to the LIVE environment, every purchase invoice with a “delivered” status and no action was automatically processed….
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27
June

Law Project “On Fiscal and Criminal Amnesty for Entities Making Voluntary Asset Declarations”

In support of articles 81, points 1 and 2, letter “ë”, and 155 of the Constitution, with the proposal of the Council of Ministers, the Assembly of the Republic of...
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27
May

[New] Income Tax Law (Draft).

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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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22
May

Finance draft revealed: How the self-employed will be taxed, 28% tax for salaries over 16,000 euros per month.

The Ministry of Finance is preparing a new income tax law, a significant part of which is related to the tax on...
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03
April

Explanatory notes to the financial statements. What small entities provide.

Key points: Explanatory notes are a mandatory part of financial statements, not an optional supplement. Small entities provide a shorter set of notes, but….
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23
March

Minimum Wage from April 2022. Historic Document

Key points: As of April 2022, the minimum wage was 32,000 lekë, according to Government Decree No. 158, dated March 12, 2022. This figure has been replaced three times since then….
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14
March

Payroll tax table from April 2022, legally repealed history

Key points: Law No. 113/2021 amended the personal income tax table on employment income, effective April 1, 2022. The amendment was made to the law...
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14
March

Government Decree No. 158/2022. Minimum wage 32,000 lekë, historical document.

Key points: Decision No. 158, dated March 12, 2022, set the minimum wage at 32,000 lekë per month. The decision has been replaced by Government Decree No. 604/2022 and Government Decree No. 113/2023.
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13
March

GOVERNMENT DECREE 128/2022, amendments to the VAT implementing regulations

Key points: Government Decree No. 128, dated March 2, 2022, introduced three simultaneous changes to the implementing rules of VAT (Government Decree No. 953/2014). Notaries and state judicial bailiffs and….
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