Taxpayers, submit the profit tax declaration and financial statements for the fiscal year 2018 by March 31, 2019.

The General Directorate of Taxes, in implementation of Law No. 8438 of December 28, 1998 “On Income Tax,” as amended, and Finance Minister's Instruction No. 5 of December 30, 01.2006, “On Income Tax,” as amended, and Decree No. 922 of December 29, 2014, “On the Mandatory Filing of Tax Returns and Other Tax Documents Exclusively in Electronic Form,” as well as the requirements of Law No. 25/2018 “On Accounting and Financial Statements,” reminds you to submit the profit tax payment declaration and the financial statements for the 2018 fiscal year. To avoid any issues that may arise from system overload during the weekend (March 30 – March 31), The General Directorate of Taxes encourages you to take the necessary measures to file and submit the profit tax payment return and financial statements for the 2018 fiscal year by March 29, 2019, a calendar Friday. The taxpayer must submit the Profit Tax Return form in accordance with the model approved by directive. This form is completed in accordance with the explanatory notes. Likewise, he submits only electronically to the tax administration the balance sheet together with the financial statements and their annexes, specifically:

• Balance sheet (assets, liabilities, and equity)
• Income and Expense Statement
• Statement of Changes in Equity, Statement of Cash Flows, or Statement of Cash Flow
• Annex for explanatory explanations

Report of the company's authorized expert (when this report is required under Law No. 10091 of March 5, 2009 “On Legal Audit, the Organization of the Registered Public Accounting Profession and the Chartered Accountant Profession,” Article 41 “Legal entities required to undergo a statutory audit of their financial statements,” or by subordinate acts. Additional documentation required under Law No. 9920 of May 19, 2008 “On Tax Procedures in the Republic of Albania,” Article 60, which must be submitted electronically together with the financial statements, is:

• The lease agreement for the rented premises or the proof of ownership for the property.
• Inventory of goods for sale as of December 31, 2018 (analytical)
• Inventory of owned transportation equipment
• Schedule of material long-term assets

Financial statements (statements of assets, liabilities, and equity), income and expense statement, statement of changes in equity, statement of cash flows, the schedule of tangible fixed assets, will be submitted electronically in PDF (scanned) format and in Excel format. The financial statements submitted in PDF (scanned) format must be signed and sealed by the company's manager. The following will be submitted electronically only in PDF (scanned) format: the explanatory notes, the report of the company's authorized expert, lease agreements for rented premises, proof of ownership for owned properties, and the inventory of owned vehicles. The inventory of goods for sale as of December 31, 2018 (analytical) will be declared in the taxpayer's available version, provided that the declared version remains unchanged. For information and assistance, you may contact the Tax Service counters or call the toll-free number of the Call Center. 0800 00 02.