{"id":15468,"date":"2022-10-08T18:35:49","date_gmt":"2022-10-08T18:35:49","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=15468"},"modified":"2022-10-22T11:18:12","modified_gmt":"2022-10-22T11:18:12","slug":"reimbursement","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/sipermarres\/deklarimi-dhe-pagesa-2\/rimbursimi\/","title":{"rendered":"Refund"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Entrepreneur<\/a><\/span> | Declaration and Payment for Businesses<\/a><\/span> | Refund<\/span><\/span><\/div>\n\n\n

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Taxable persons registered for VAT who have a credit balance exceeding 400,000 ALL are entitled to submit a request for a VAT refund to the VAT Reimbursement Directorate at the General Directorate of Taxes. <\/p>\n\n\n\n

The request must be submitted using the approved form, \"Request for VAT Refund\". This can be completed:\n\nOnline via the official portal.\n\nOfficially (in person\/hard copy) at the VAT Reimbursement Directorate at the General Directorate of Taxes.<\/p>\n\n\n\n

The VAT Reimbursement Directorate, in cooperation with the Regional Tax Directorate where the taxpayer is registered, will verify the taxpayer's status and approve the credit balance as refundable. <\/p>\n\n\n\n

If the refund request is fully or partially rejected following an audit, the taxable person will be notified by the Regional Tax Directorate. This notification is issued via a Tax Assessment Notice, in accordance with Law No. 9920, dated May 19, 2008<\/a>, \"On Tax Procedures in the Republic of Albania.\"<\/p>\n\n\n\n

The taxpayer's right to request a refund of a credit balance expires 5 years after the submission date of the tax return, as specified in the relevant tax legislation.<\/p>\n\n\n\n

A.VAT Refunds for Non-Exporting Taxpayers <\/p>\n\n\n\n

Legal Criteria for Eligibility:\nTo qualify for a refund, non-exporting taxpayers must maintain a deductible VAT credit balance exceeding 400,000 ALL, carried forward for three consecutive tax periods.<\/p><\/blockquote>\n\n\n\n

VAT refunds are processed through the Treasury System within 60 days from the date the request is submitted. This process follows the regulations established by the Instruction of the Minister of Finance.\n\nAll refund requests are subject to the standard refund procedure, which includes a mandatory Refund Risk Analysis.<\/p>\n\n\n\n

B.Refunds for Exporting Taxpayers <\/p>\n\n\n\n

(Legal criteria to be met: Deductible VAT exceeding 400,000 ALL)<\/p><\/blockquote>\n\n\n\n

  1. Exporting taxpayers or taxable persons re-exporting non-Albanian goods under the Inward Processing Regime are eligible for automatic reimbursement within 30 days, provided they meet the following conditions:<\/li><\/ol>\n\n\n\n