Tax Declaration and Payments

For Non-Profit Organizations (NPOs)

The submission of tax declarations is conducted exclusively in electronic format.

To obtain a password or reset it (if forgotten), the entity must visit the taxpayer service counters at the relevant Regional Tax Directorate (DRT) or change it online via e-filing or e-Albania, using the service: "Reset password for registered taxpayers."

The NPO taxpayer submits declarations only for the tax types for which it is liable.

The types of declarations and their submission deadlines are:

i) E-SIG 027: This form is used for the initial declaration of employees after registration, for hiring, and for terminations. After initial registration, every taxpayer must declare the administrator and employees by electronically submitting form E-SIG 027.

■ First-time submission (start of activity): No later than 48 hours from the date of registration with the tax authorities.
■ Subsequent submission of E-SIG 027 (hiring or termination): At least 1 calendar day before hiring and no later than 10 days from the employee's termination date.
■E-SIG 025 is the taxpayer's payroll: This form is used to declare three types of taxes: Social Security, Health Insurance, and Employment Income Tax for employees.

In the case of NPOs, the payroll is submitted monthly.
Submission of E-SIG 025: From the 1st to the 20th of the following month.

i) VAT Declaration and Payment Form (if the NPO is registered for this tax responsibility). It is completed monthly after the sales and purchase books have been updated for all sales and purchases conducted during the tax period (calendar month). Submission of the VAT declaration – from the 1st to the 14th of the following month.

iii) Profit Tax Declaration (if the NPO is registered for this tax responsibility). The annual profit tax declaration must be submitted by March 31st of the following year.

iv) Withholding Tax Declaration (if the NPO is registered for this tax responsibility). This is used to declare tax withheld at the source for payments made. Submission of the withholding tax declaration – from the 1st to the 20th of the month following the month in which the payment was made.

Failure to comply with the legal deadlines for the declaration and payment of taxes for which the entity is liable generates penalties as defined by Law No. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania".

For Public Entities

The submission of tax declarations is conducted exclusively in electronic format. To obtain or reset a password, the entity must visit the taxpayer service counters at the relevant Regional Tax Directorate (DRT) or change it online via e-filing or e-Albania, using the service:"Reset password for registered taxpayers."”.

The entity submits declarations only for the tax types for which it is liable. The types of declarations and their submission deadlines are:

The types of declarations and their submission deadlines are:

A. E-SIG 027 is the form used for the declaration of employees for the first time after registration, as well as for hirings and terminations. After the initial registration, every taxpayer must declare the administrator and employees by electronically submitting form E-SIG 027.

■First-time submission of E-SIG 027 (commencement of activity): No later than 48 hours from the date of registration with the tax authorities.
■ Subsequent submission of E-SIG 027 (hiring or termination): No later than 24 hours from the hiring date and no later than 10 days from the employee's termination date.
■B. E-SIG 025 is the taxpayer's payroll. This form is used to declare three types of tax obligations:
Social Security Contributions;
Health Insurance Contributions;
Employment Income Tax for employees.

In the case of Public Entities, the payroll is submitted monthly.
Submission of E-SIG 025: From the 1st to the 20th of the following month.

B. Withholding Tax Declaration (If the taxpayer is registered for this tax responsibility) This declaration serves for reporting tax withheld at the source for payments made.

■Submission of the withholding tax declaration: From the 1st to the 20th of the month following the month in which the payment was made.

Failure to comply with the legal deadlines for the declaration and payment of taxes for which the entity is liable generates penalties as defined by Law No. 9920, dated 19.05.2008 , “On Tax Procedures in the Republic of Albania,” as amended.

Payments and Deadlines (For NPOs and Public Entities)

After electronic declaration via e-filing, for the tax types for which they are liable, the taxpayer (if active) must make the payment for the declared tax obligations.

• Payment Process: Payments are made by generating payment orders immediately after the declaration.
• Payment Channels: Taxpayers can pay tax liabilities electronically through banks or other authorized financial institutions that have entered into agreements with the tax administration to accept these payments.
• Deadlines: Payment deadlines are the same as the declaration deadlines.
• Weekends and Holidays: When the final deadline for tax payment falls on a non-working day, the payment date shall be the first working day following the holiday.
• Currency: All tax payments must be performed in Albanian Lek (ALL).

Failure to pay tax liabilities within the deadline is penalized according to the provisions of Law No. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania".

Source: General Directorate of Taxes.