When and how is VAT applied?

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.

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

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

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

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

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

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