General provisions on the regulation of deductible VAT Based on Article 82 of Law No. 92/2014 “On Value Added Tax in the Republic...Read More

In Law No. 92/2014, dated 24.07.2014 “On Value Added Tax in the Republic of Albania”, as amended, it is stipulated that VAT shall be exempt for supplies of...Read More

Based on Article 57 of Law No. 92/2014 on Value Added Tax, supplies with a zero VAT rate include the supply of….Read More

Conditions for exercising the right to a deduction Pursuant to Law No. 92/2014, dated July 24, 2014 “On value-added tax in the Republic of ...".Read More

Question: I manually closed (submitted) the sales and purchase books in Excel format from the E-filing system. Now that they need to be submitted from the Self-Care portal,...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

Through the service “Machinery and equipment for the execution of investment contracts valued at 500 million or more...".Read More

The General Directorate of Taxation, in accordance with DCM 143, dated 13.02.2020, ”Procedures for issuing authorization for reconstruction entities and for tax exemption...".Read More

The VAT credit is the difference between the VAT calculated on supplies made by the taxpayer, and the deductible VAT on supplies received from...Read More

June 30th, the deadline for manual submission through e-filing accounts. Starting July 1, 2022, sales/purchase books and VAT return will...Read More