Key points: When your right to deduct VAT arises, regardless of whether you have paid the invoice. What document you absolutely need to exercise this….Read More
Key points: As of January 30, 2026, cash payments between two businesses do not exceed 100,000 lek. When the buyer is an individual, the limit is 500,000….Read More
Key points: The new employee must be reported on the payroll at least one day before starting work. Contributions are calculated on no less than….Read More
Update, October 2026. The minimum wage of 32,000 lekë no longer applies. As of January 1, 2026, the minimum wage is 50,000 lekë per month, according to Government Decree No....Read More
Key points: A credit balance is refunded when it remains for three consecutive tax periods and exceeds 400,000 lek. The refund period is 60 days, while exporters receive it….Read More
Key points: Non-usable or expired goods may be taken out of service without adjusting the deducted VAT, provided the procedure is followed. Notification by….Read More
