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When and how is VAT applied?

VAT

Home Page | Tax legislation | When and how is VAT applied?
Value Added Tax (VAT)

VAT is not a business expense but a tax that the business collects from the client and remits to the budget, after deducting the VAT paid on purchases. The obligation to register arises when annual turnover exceeds 10,000,000 lek, and once registered the cycle becomes monthly, with books due by the 11th and the return by the 14th.

✓ Threshold: 10,000,000 lek ✓ Standard rate: 20% ✓ Reduced rate: 6% ✓ Books: date 11 ✓ Statement: date 14
What do you find here?
Log in to the system
Registration and deregistration

The threshold of 10,000,000 lekë and how it is measured, the request within 15 days, voluntary registration, and the conditions for exiting the scheme.

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Every month
Declaration and books

Sales and purchase books up to the 11th, statements and payments up to the 14th, pre-filing for fiscalization and corrections.

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Rates
Reduced rates

Who enforces the 6% standard, how are accommodation facilities and agritourism treated, and what happens when two standards are combined on a single invoice?.

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Outside the scheme
Exemptions

Exempt supplies, the difference between exemption and the zero rate, and the effect that exemption has on the right to deduct input tax.

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When there is credit remaining
Refund

Credit excess conditions, the administrator's requests and deadlines, preliminary verification, and cases in which the procedure is suspended.

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Outside the country
Imports and exports

VAT at customs and its refund, zero-rated exports, services by non-residents and their invoicing.

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Sectors with their own rules
Special Regimes

Farmers and compensation, travel agencies, goods used under the margin scheme, auctions, and other special cases.

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You don't cross the threshold. Is voluntary registration worth it? When the VAT deduction on purchases compensates for the additional work, and when only the administrative cost is recovered.
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See also
Taxation and invoicing Profit Tax Inspection and fines Calendar All taxes

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