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

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

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 The figures below are no longer valid.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.Read More

Key points: Normative Act No. 7, dated December 14, 2023, postponed by one year the implementation of tax deductions under Article 22 of Law No. 29/2023 and of...Read More

Key points: This was the 2024 reminder for the 2023 fiscal year Annual Individual Income Statement (DIVA), with a deadline of April 30, 2024.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: In January 2024, the Tax Authority asked taxpayers with turnover up to 14,000,000 lek to specify their economic code, due to a change in taxation….Read More

Pikat kryesore Administrata Tatimore ka njoftuar se ndryshimi me ulje i deklaratës së listëpagesës, pa justifikim, konsiderohet vepër penale. I njëjti trajtim vlen për anulimin...Read More

Pikat kryesore Administrata Tatimore identifikon rregullisht sektorë me risk të lartë për deklarim jo real të pagave, bazuar në krahasimin me mesataren e tregut. Në...Read More

Key points: For the year 2021, the deadline for the Annual Individual Income Declaration (DIVA) was April 30, 2022, and it affected individuals with an annual gross salary...Read More