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13
January

VAT deregistration when you have made an import. Why doesn't it happen automatically?

Key points: Taxpayers who have made imports are not automatically deregistered from VAT, even when they fall below the turnover threshold. For them, deregistration requires an application to….
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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

Whenever there's a tax or financial change that affects your business, we notify you immediately by email with a practical explanation. We send notifications for free. Post….
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25
December

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

Historical post, December 25, 2020. This post pertains to the VAT rules as they were in 2020. The law has changed several times since then, therefore...
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31
July

Changes to the VAT registration threshold and liberal professions

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….
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31
July

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

Whenever there's a tax or financial change that affects your business, we notify you immediately by email with a practical explanation. We send notifications for free. Post….
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01
May

Supply of goods and services performed for payment

Key points: Supply for VAT purposes occurs whenever the supplier receives or is entitled to receive payment, in cash or...
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27
February

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

In Official Gazette 23-2019 dated February 26, 2019, the latest Ministry of Finance Directive on certain additions and amendments to VAT was published. Each….
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15
November

[Draft] Fiscal Package 2019

Fiscal Package 2019, presentation to the Parliamentary Commission on Economy and Finance. Remarks by Minister Ahmetaj. Over the first two mandates, the “Rama” Government has undertaken a….
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