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Freelance professions
22
March

Refund of advanced tax installments and legal developments for liberal professions

Notice from the Tax Administration The Tax Administration has officially announced that all taxpayers providing professional services are entitled to apply for the reimbursement of….
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28
February

Changes to the Income Tax Directive: When Self-Employed Individuals Are Considered Employed

The Ministry of Finance has made a significant update to Instruction No. 26, dated 8.9.2023, on income tax, clarifying the treatment method...
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02
December

Installment Repayments for the Self-Employed and Entities with Income up to 14 Million Lek

The normative act, with the aim of reimbursing advance tax installments for the category of liberal professions..., has been published in the Official Gazette.
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06
August

The Constitutional Court's decision is fully clarified: The entry into force of the tax norm only for liberal professions violates the principle of proportionality.

The full decision on liberal professions, adopted in the final session of June 27, has been published at the Constitutional Court. In its decision, the Court argues that...
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25
April

Sample profit tax installment review.

These days, as part of the process of the new income tax law, profit tax prepayment installments have been generated. This...
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23
April

General Profit Tax Scheme: Legal Entity (Entity)

Read more at https://alprofitconsult.al/tatimi-mbi-te-ardhurat-e-korporates-dispozitat-e-llogaritjes-se-tatimit-mbi-te-ardhurat-e-korporates-ndryshimet-ligjore-pas-janar-2024/ for the determination of corporate income tax for individuals and here https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ for the determination of liberal professions.
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23
April

Skema e përgjithshme e tatimit mbi fitimin: person fizik

Lexo më më shumë https://alprofitconsult.al/tatimi-mbi-te-ardhurat-personale-baza-tatimore-e-te-ardhurave-personale-dhe-dispozita-te-llogaritjes-se-llogaritjes-se-tatimit-ndryshimet-ligjore-pas-janar-2024/ për përcaktimin e tatimit mbi të ardhurat nga biznesi të personit fizik dhe këtu https://alprofitconsult.al/ndryshime-ligjore-tatimi-i-profesioneve-te-lira-nga-janari-2024/ për përcaktimin e profesioneve të...
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10
January

Tax Administration calls on taxpayers: Update your economic activity code accurately

Dear Taxpayers, Through this notice, we are addressing all of you whose turnover is up to 14 million Lek. As of January 1st of the year...
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30
December

Legal Changes (Tax on Liberal Professions): Starting January 2024.

(Partially amended by the Constitutional Court) On 22.12.2023, the final Decision of the Council of Ministers was approved https://alprofitconsult.al/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira/ for the category of businesses considered free professions. This category will start...
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26
December

Nomenclature of Economic Activities (rev. 2) NEA: Section L – Real Estate Activities

SECTION L – REAL ESTATE ACTIVITIES This section includes carrying out activities as landlords, agents, and/or brokers in one or...
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