Key points: The refund of the prepayments for 2024 is due to taxpayers of professional services, following the Constitutional Court's decision. The application is made via e-Filing….Read More

Key points: Corporate income tax does not have a single rate. The company pays 0%, 5% or 15%, depending on its turnover and activity. With….Read More

Key points: Personal income tax has three rates, 0%, 15% and 23%, and each is triggered by a different condition. With gross revenue….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

Key points: As of January 2024, Decree No. 753/2023 removed liberal professions (IT specialists, lawyers, economists, architects, doctors, etc.) from the 0% norm and placed them under the….Read More

Key points: Decision No. 753/2023 implements Law No. 29/2023 and establishes the list of activities falling under the special regime. For services and self-employed persons….Read More