Today marks the end of the first half of 2026. For a business, this is one of the few opportunities when there's still time to intervene before the close...Read More

This blog presents in simple language the expected legal changes in the field of taxation for 2026: VAT, income tax, the tax of...Read More

In recent years, many Albanian businesses and individual consumers have benefited from the digital services of global giants like Google, Meta (Facebook/Instagram), Amazon, Netflix, Spotify, or platforms...Read More

Many small entrepreneurs ask themselves, “I haven't exceeded the 10 million lek threshold; do I have to register for VAT on my own?” This threshold refers to….Read More

Pre-filling of the VAT return. Key points: The VAT return is automatically completed by the sales and purchase books, starting from the April 2025 period. The books….Read More

Electronic services. Key points: Foreign companies that sell electronic services to consumers in Albania register for VAT here, appoint a tax representative, and charge 20% VAT.Read More

The main VAT provisions for cross-border services do not apply when the recipient is a business established outside Albania. The requirement that the recipient must be registered….Read More

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: A discount is not allowed when the invoice has been issued in violation of the law, even if the buyer has met its conditions. The buyer remains liable….Read More

Key points: The export of goods is subject to a zero VAT rate under Article 57 of Law No. 92/2014. The zero rate is not an exemption, therefore it….Read More