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13
January

Notice regarding the procedure to be followed for the regulation of credit balance

The General Directorate of Taxes informs taxpayers that as of January 1, 2021, with the entry into force of Decision of the Council of Ministers no. 576 dated...
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31
December

Information on how to declare VAT returns, sales/purchase books, and invoices for the transitional period January 1 – August 31, 2021

Law No. 87/2019 “On the Invoice and the Turnover Monitoring System” defines the principles, rules, criteria, obligations, deadlines, and procedures that must be followed by taxpayers...
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25
December

Notice on the procedure to be followed for implementing the new VAT threshold

The General Directorate of Taxes informs taxpayers that as of January 1, 2021, the Council of Ministers' Decision No. 576 dated 7/22/2020, ...
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31
July

Changes to the VAT registration threshold and liberal professions

Recently, Decree No. 576, dated July 22, 2020, was published, making certain amendments to Article 10/1 and 11 of Decree No. 953, concerning the implementing provisions of the law...
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31
July

VAT exemption under the reconstruction framework: the Tax Administration publishes the list of entities with authorizations.

In implementation of Government Decision No. 143, dated February 13, 2020, “Procedures for issuing the authorization for reconstruction entities and for exemption from value-added tax….
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01
May

Supply of goods and services performed for payment

When a taxable person supplies a good or service, this supply is considered to be made for consideration if the supplier directly from the supplied person, or...
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27
February

Additions and amendments to the instruction “On Value Added Tax”

In the official gazette 23-2019 dated 26.02.2019, the latest Instruction of the Ministry of Finance for some additions and amendments to VAT was published.  
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15
November

[Draft] Fiscal Package 2019

Fiscal Package 2019 – Presentation at the Parliamentary Committee on Economy and Finance Minister Ahmetaj's Speech During its first two terms, the “Rama” Government has undertaken...
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