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GDT Announcements
DPT information source for obligations by taxpayer category
18
March

Information Platform Updated According to Fiscal Package 2019 Changes

March 18, 2019
Key points: DPT has an “Information Platform,” developed with the support of the European Bank for Reconstruction and Development, which explains tax obligations for 11 categories of taxpayers....
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Practical implementation of taxes on plastic and glass packaging
27
February

Additions and changes to the “On National Taxes” guideline”

February 27, 2019,
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….
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The documentation submitted along with the annual financial statements.
25
February

Regarding the submission of the profit tax statement and financial statements for fiscal year 2018

February 25, 2019,
Key points: Each year, the taxpayer electronically submits the income tax return and the accounting balance sheet, together with the financial statements and their schedules. The main statements….
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List of passive entities and active farmers, verification of tax status
23
February

Taxpayers, consult the list of passive subjects and active farmers for the transactions you carry out.

February 23, 2019,
Key points: DPT publishes daily on its official website the updated list of entities with passive status and that of active farmers. Each….
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An accountant wearing glasses writes in a notebook next to the monitor.
06
February

Simplified tax on small business profit

February 6, 2019,
Update, September 2026. The simplified small business profit tax regime described below no longer exists. It was repealed by….
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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 This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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Mineral rent and taxes on packaging: changes to the 2019 fiscal package
01
February

On the main changes in the law “On National Taxes”

February 1, 2019,
Key points: The 2019 fiscal package amended Law No. 9975 of July 28, 2008 “On National Taxes,” introducing new mineral royalty rates and new taxes….
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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.

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Accounting, tax filings, and tax consulting for your business, all in a monthly package. The first consultation is free and no obligation.

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QKB and DPT communicate in real time for business deregistration.
13
January

DPT informs in real-time about obligations for entities that deregister or submit balance sheets.

January 13, 2019,
Key points: QKB and DPT communicate today in real time and electronically, pursuant to Article 45 of Law No. 9920/2008, when a business applies….
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Key points: The tax administration has the right, pursuant to Article 60 of Law No. 9920 of May 19, 2008 “On Tax Procedures in the Republic of Albania,” as amended, ….
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