VAT Exemption for Reconstruction, October 2022 List

Key points
  • Decree No. 143/2020 regulates the VAT exemption for entities in the reconstruction process following the 2019 earthquake.
  • DPT periodically issued authorizations and updated the public list of authorized entities.
  • The attached list pertains to October 2022 and serves as a historical document, not as the current list.
Updated October 18, 2026. Published October 10, 2022. The original notice was one of several periodic updates to the list of authorized subjects during the reconstruction process. The content has been rewritten as historical documentation of the procedure and that list.

The General Directorate of Taxes, in implementation of Government Decree 143, dated February 13, 2020, “Procedures for Issuing Authorizations for Reconstruction Entities and for Exempting the Supply of Goods and Services from Value-Added Tax for the Purposes of the Reconstruction Process,” it issued authorizations and monitored this process after the November 2019 earthquake.

From our daily work, we see that entities involved in reconstruction projects still do not know exactly how to verify whether they are authorized or not. Verification is carried out directly with the General Directorate of Taxes, since the list evolved over time and not every request received a written response, partly due to issues with the declared mailing addresses.

Below you will find the list of taxpayers authorized through October 2022, as a historical document.

Why does it matter today?

If you are part of a reconstruction process and are awaiting or have authorization for a VAT exemption, do not rely on an outdated list like this. Contact the General Directorate of Taxes directly to confirm the current status of your request.

Source: General Directorate of Taxes.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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