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Entrepreneur

Home | Tax legislation | Entrepreneur

Are you doing business?

Become familiar with the categories, taxable income, declaration and payment, and other information for a business in detail.

What are the categories of business taxpayers?

Categories
For Entrepreneurs

The entrepreneur as a taxpayer is obliged by law to pay taxes, duties, or social and health insurance contributions, as well as to withhold tax at source. A tax regime is independent of the form of organization or the legal personality of a person with merchant status. The determining factor is the turnover (revenue) realized during a tax period (calendar year).

What taxes must an enterprise pay?

Act as a business

You will be thoroughly acquainted with the types of taxes payable by the entrepreneur.

How to register, manage, and close a business?

The life cycle of a business

Albania has made rapid strides in adapting its laws in accordance with the requirements and conditions for its accession to European organizations. Starting in May 2022, all initial registration services and changes at the National Business Center are performed ONLY online.

When is the deadline for declaring and paying business taxes?

Declaration and payment
for business

Upon the creation of an enterprise, the obligation also arises to complete declarations according to the tax responsibilities for which the taxpayer is registered (profit tax, VAT, social and health insurance, income tax from employment, as well as other taxes/fees depending on the nature of the enterprise's activity).

When is the deadline for declaring and paying taxes for a sole proprietor?

Calendar
for business

Tax declaration deadlines are an integral part of business planning and an economist's work. Failure to file a tax return on time and pay the tax incurs penalties. Familiarize yourself with the enterprise tax declaration calendar, according to the type of tax liability you are registered for.

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