Key points: International passenger transport from Albania to a destination outside it is treated with a zero VAT rate. The place of supply is the element that….Read More

Key points: The adjustment of input VAT is made when the conditions under which the initial deduction was made change. Capital goods have a longer adjustment period….Read More

Key points: Qualified educational services are exempt from VAT, including goods and services closely related to them. The exemption applies to school teaching, university teaching, training….Read More

Key points: The processing service of non-Albanian goods under the active processing regime is treated with a zero VAT rate. This is the recognized treatment….Read More

Key points: A deduction is allowed only when the supply is used for the needs of taxable activities. When a purchase serves both taxable and exempt activities simultaneously,...Read More

Key points: Sales and purchase books must be submitted by the 11th of the following month, a rule effective as of January 1, 2026. Declarations and….Read More

The Tax Administration announces that, starting from the tax period March 2023, sales and purchase books will not be uploaded manually, in excel format through...Read More

Key points: Machines and equipment under investment contracts worth 500,000,000 lek or more are exempt from VAT on import. The exemption is granted by authorization, i.e.Read More

Key points: Decree No. 143/2020 provides for VAT exemption for entities undergoing the reconstruction process following the 2019 earthquake. The DPT periodically issued authorizations and updated the list….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