{"id":15075,"date":"2022-10-07T20:13:39","date_gmt":"2022-10-07T20:13:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15075"},"modified":"2024-11-29T21:01:28","modified_gmt":"2024-11-29T21:01:28","slug":"peddler","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/individ\/kategorite\/ambulante\/","title":{"rendered":"Ambulatory"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Individual<\/a><\/span> | Categories<\/a><\/span> | Ambulatory<\/span><\/span><\/div>\n\n\n

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The following information is valid and applicable until December 31, 2023, following the entry into force of the new Law No. <\/em>29\/2023<\/a> On Income Tax. Please browse our website for more details and updated information at: <\/em>https:\/\/alprofitconsult.al\/tatime\/<\/a><\/p><\/blockquote><\/figure>\n\n\n\n

An ambulant is a natural person who has reached the age of 16, is self-employed, and sells goods or services to the public without a fixed business location, conducting their activity in mobile sales units and being permitted to trade in public spaces.<\/p>\n\n\n\n

Registration<\/h3>\n\n\n\n

A street vendor must register with the regional tax directorate of their jurisdiction according to the administrative organization. It is a condition that the street vendor does not have a fixed place of business and cannot conduct business in more than one commercial unit. A self-employed person who conducts business in conditions that do not allow them to be mobile throughout the day is not considered a street vendor. <\/p>\n\n\n\n

The Tax Administration in the NIPT certificate it issues to the outpatient is obliged to place the word \u201cAmbulanti\u201d before the taxpayer's name. For example, \u201cAmbulanti Firstname Lastname\u201d. After registration, the outpatient is obligated to pay social and health insurance.<\/p>\n\n\n\n

Registration documentation:<\/strong><\/p>\n\n\n\n