Update, October 30, 2026 The figure of 10,000,000 lekë mentioned below is valid until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette….Read More
Update, October 30, 2026 The figure of 10,000,000 lekë mentioned below is valid until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette….Read More
Update, October 30, 2026 The figures below apply until December 31, 2026. By Decree No. 822, dated October 28, 2026, published in the Official Gazette No. 233, the limit….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
