Tag

Taxes
Invoice split into two halves, illustrating the separation of a business into two entities and the 14,000,000 lek threshold.
13
September

Business splitting to stay under 14,000,000 lek. What the law allows and what it doesn't.

A natural person is registered only once, while two companies of the same partners become related persons. What does the law allow and how much does it really save….
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07
September

Maturities on December 31, 2026. Four obligations that mature on the same day.

Key points: The December 31, 2026 deadlines are four in number and stem from four different laws. Tax obligations for the period from 2020 to 2024 are exempt from penalties and….
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A sole proprietor who controls the first-year tax deadlines as a natural person.
05
September

Business as a sole proprietor. What do you pay and what do you report in the first year?

Key points: A business as a natural person is registered free of charge on e-Albania, and the NIPT is issued within 24 hours. The profit tax is 0.3% until 31….
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Online Sales Under Tax Authority Control: A Guide to Registration
18
August

Online Sales Under Tax Authority Control. How to Get in Compliance Step by Step

Key points: Online sales come under Tax Authority control. The sectoral plan began on August 17, 2026, with checks at postal outlets and monitoring of websites….
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Suspension of seasonal business operations; beach station closed at the end of the season.
11
August

Seasonal business when the season ends. Suspension, inactive status, or deregistration.

A seasonal business that suspends operations at the end of September continues to have filing and contribution obligations for as long as it remains registered as active. Contributions of...
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29
July

Global minimum tax in Albania: who it affects and what changes in 2026

In June 2026, the Ministry of Finance issued the draft law on the global minimum tax for public consultation. Large groups will have to pay at least...
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Withholding tax on rent – practical guidance for Albanian businesses
12
May

Withholding Tax on Rent: A Practical Guide for Businesses in Albania

When a business pays rent to an individual, Albanian income tax law imposes on the tenant the obligation to withhold 15% at source….
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A digital nomad working from the beach in Albania.
22
April

Virtual technological park and mobile digital employee: what changed in 2026

Law No. 35/2026 has introduced the concept of the virtual park into Albanian legislation for the first time. The mobile digital worker and start-ups are now treated as residents….
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Beach resort and accommodation facility on the Albanian coast
17
March

Beach Stations and Accommodation Certification: Licenses, VAT, and Taxes in 2026

Decision of the Council of Ministers no. 153, dated March 11, 2026, has standardized contracts for the use of coastlines as beach resorts. Airbnb has changed its policy...
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Albanian freelancer working from home for foreign clients
07
March

Why Freelancers Should Register as Sole Proprietors (NIPT): Tax Implications, Risks, and the 2029 Deadline

Imagine Ergin, a 32-year-old software developer from Tirana. He works daily for two companies from Germany and Denmark, issues invoices, receives payments, everything is in order,...
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