{"id":55100,"date":"2026-08-04T20:13:35","date_gmt":"2026-08-04T20:13:35","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=55100"},"modified":"2026-08-04T20:13:35","modified_gmt":"2026-08-04T20:13:35","slug":"procedure-and-appeal","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/kontrolli-dhe-gjobat\/procedura-dhe-apelimi\/","title":{"rendered":"How a tax audit is conducted and how to appeal it"},"content":{"rendered":"

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Home Page<\/a><\/span> | Tax legislation<\/a><\/span> | Inspection and fines<\/a><\/span> | How a tax audit is conducted and how to appeal it<\/span><\/span><\/div>\n\n\n

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The tax audit procedure includes clear steps and defined deadlines. A tax audit is a procedure with written deadlines, not a surprise. Notice of a full audit is given 30 days in advance, for a tax inspection 10 days in advance; the report is submitted within 7 days of completion, objections are filed within 15 days, and the tax assessment is appealed within 30 days.<\/p>\n\n\n\n

This page follows the process step by step, from the notice to the inspection, from objections to administrative appeal and the court. At the end you'll find the rights you're entitled to at each stage and the list of documents used to prepare the file.<\/p>\n\n\n\n

Read also: Major tax fines and late fees<\/a>.<\/p>\n\n\n\n

Types of control and notification<\/h2>\n\n\n\n

It's not the same thing when the administration comes for a full audit, conducts a tax inspection, or carries out a quick on-site verification. The notice, duration, and consequences differ.<\/p>\n\n\n\n

Type<\/th>Advance notice<\/th>Base<\/th><\/tr>
Tax Audit<\/td>30 days to go<\/td>Article 81<\/td><\/tr>
Tax inspection<\/td>10 days to go<\/td>Article 81<\/td><\/tr>
On-site verification<\/td>Without notice<\/td>Article 81\/1<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Unannounced verifications are focused checks, typically on billing, the cash register, declared employees, or inventory. They do not replace a full audit and do not automatically trigger an assessment for the entire period.<\/p>\n\n\n\n

Electronic notice and the deadline that starts without you<\/h3>\n\n\n\n

Notices from the tax administration are communicated electronically and are deemed received within 10 days, pursuant to Article 23, as amended by Law No. 79\/2025<\/a>. Therefore, the notification box in e-Filing is checked regularly, because an unread notification does not stop the deadline.<\/p>\n\n\n\n

Self-declaration within 30 days<\/h3>\n\n\n\n

Within 30 days of notification, the taxpayer may self-report the underreported liability. In this case, the penalty is applied at the rate of 50% of the self-reported tax, pursuant to Article 81 of the Law No. 9920\/2008<\/a>.<\/p>\n\n\n\n

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Declared liability shortfall: 2,000,000 lek. Self-assessment within 30 days of notification incurs a penalty of 50% of the self-assessed tax, i.e., 1,000,000 lek. If the same obligation is detected by an audit and qualifies as evasion, the penalty under Article 116 is 100% of the difference, i.e., 2,000,000 lek. The difference in treatment is 1,000,000 lek, imposed within 30 days.<\/p>\n<\/blockquote>\n\n\n\n

Extension of control<\/h3>\n\n\n\n

The duration of the audit may be extended up to 15 business days, in accordance with Article 81. The extension must be communicated, not implied.<\/p>\n\n\n\n

Read also: Is your business ready for a tax audit?<\/a>.<\/p>\n\n\n\n

What does the inspector want?<\/h2>\n\n\n\n

Audit requirements are predictable because the inspector follows the document trail from the invoice to the ledger, from the ledger to the return, and from the return to the payment. When these three links align, the audit proceeds smoothly.<\/p>\n\n\n\n

\u2714 Sales and purchase ledgers reconciled with the period's statements
\u2714 Sales and purchase invoices with the fiscalization number, i.e., NIVF
\u2714 Financial statements, the general journal, and the general ledger
\u2714 Documentation of expenses, i.e., contracts, invoices, proof of payment, and the link to the activity.
\u2714 Payroll, employment contracts, and wage documentation
\u2714 Cash, bank, and inventory balances as of the verification date.
\u2714 Documentation of payments to non-residents and certificates of residence<\/p>\n\n\n\n

What is not required<\/h3>\n\n\n\n

The inspector reviews the period and taxes specified in the notice. When materials are requested outside the scope of the audit, the request may be clarified in writing, and that clarification becomes part of the file, not an impediment to the audit.<\/p>\n\n\n\n

The Act of Inspection and Objections<\/h2>\n\n\n\n

After the inspection is completed, the process is scheduled, and each step has its own date.<\/p>\n\n\n\n

Report, objection, and evaluation<\/p>\n\n\n\n

Step<\/th>Deadline<\/th>Base<\/th><\/tr>
The audit report is delivered to the taxpayer.<\/td>7 days until completion<\/td>Article 83<\/td><\/tr>
Written objections by the taxpayer<\/td>fifteen days<\/td>Article 83<\/td><\/tr>
Review of objections<\/td>5 business days<\/td>Article 83<\/td><\/tr>
Final report and evaluation notice<\/td>fourteen days<\/td>Article 84<\/td><\/tr>
Payment of the assessed obligation<\/td>thirty days<\/td>Article 74<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Objection within 15 days is not a formality. It's the moment when the argument and the document are entered into the file at no cost, whereas later the same claim requires an appeal and payment or a bank guarantee.<\/p>\n\n\n\n

Example of date-based deadlines<\/h3>\n\n\n\n
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The notification for the inspection arrives on February 2, so the inspection does not begin before March 4, and self-declaration can be made until March 4. The audit ends on March 20, the report must be submitted by March 27, objections are filed by April 11, the review is concluded within 5 business days, and the final report is drafted within 14 days. If the assessment is notified on April 30, payment is due by May 30, and the administrative appeal is filed within the same 30-day period.<\/p>\n<\/blockquote>\n\n\n\n

Re-check<\/h3>\n\n\n\n

A period under audit is not reopened. Re-audit is allowed only in the three cases provided for in Article 85 and only with the approval of the Director General of Taxes.<\/p>\n\n\n\n

Administrative Appeal and Deadlines<\/h2>\n\n\n\n

The tax assessment is not the final word. An administrative appeal must be filed within 30 days of notification of the assessment, pursuant to Article 106(3).<\/p>\n\n\n\n

The condition for review is payment of the liability or submission of a six-month bank guarantee, in accordance with Article 107. The guarantee covers the tax liability, excluding penalties and interest.<\/p>\n\n\n\n

The appeal is reviewed by the Tax Appeals Directorate when the amount is under 20,000,000 lek, and by the Tax Appeals Commission when the amount exceeds this amount. The Commission has seven members and operates in accordance with Government Decree No. 11 of January 11, 2017, as amended by Government Decree No. 774 of December 19, 2025.<\/p>\n\n\n\n

Appeal path<\/p>\n\n\n\n

Step<\/th>Deadline<\/th>Base<\/th><\/tr>
Administrative appeal<\/td>30 days from the notice of assessment<\/td>Article 106\/3<\/td><\/tr>
Payment or a six-month bank guarantee.<\/td>Condition for review<\/td>Article 107<\/td><\/tr>
Review by the Tax Appeals Directorate<\/td>For amounts under 20,000,000 lek<\/td>Government Decree 11\/2017<\/td><\/tr>
Review by the Tax Appeals Commission<\/td>For amounts over 20,000,000 lek<\/td>Government Decree 774\/2025<\/td><\/tr>
Court lawsuit after the decision<\/td>thirty days<\/td>Article 109<\/td><\/tr>
Court lawsuit without an administrative response<\/td>After 60 days<\/td>Article 109<\/td><\/tr>
Refund when the complaint is accepted<\/td>thirty days<\/td>Article 110<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Example<\/h3>\n\n\n\n
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Tax assessment of 3,000,000 lek in principal, plus penalties and interest. To review the appeal, payment of the amount due or a bank guarantee of 3,000,000 lek for a six-month term is required, because the guarantee covers only the principal. The amount is under 20,000,000 lek, so the Tax Appeals Directorate reviews the appeal. If the appeal is accepted, the amount paid is refunded within 30 days.<\/p>\n<\/blockquote>\n\n\n\n

If the administration does not respond within 60 days, the taxpayer may go directly to court. Silence does not bar the case.<\/p>\n\n\n\n

Read also: What happens when a debt goes unpaid, from account freezing to seizure.<\/a>.<\/p>\n\n\n\n

H2: Taxpayer rights<\/h2>\n\n\n\n

\u2714 Be notified 30 days before the inspection and 10 days before the fiscal visit, Article 81.
\u2714 To self-declare within 30 days of notification, with a penalty of 501 TP3T of the tax, Article 81.
\u2714 Obtain the inspection report within 7 days of completion, Article 83
\u2714 To submit written objections within 15 days, Article 83
\u2714 Do not re-examine the same period, except in three cases with the approval of the Director General, Article 85
\u2714 To appeal within 30 days of notification of the assessment, Article 106\/3
\u2714 Request an installment agreement, section 77
\u2714 Do not exceed the 100% limit on total fines under Article 111\/5.<\/p>\n\n\n\n

The Taxpayer's Bill of Rights and the ethics standards during audits were approved by Government Decisions No. 623, 624, and 625, dated October 26, 2018. The Office of the Taxpayer Advocate operates under Government Decree No. 648\/2010 and Government Decree No. 10\/2017, and is the address for appealing treatment, not assessment.<\/p>\n\n\n\n

How is the file prepared?<\/h2>\n\n\n\n

The audit file is built throughout the year and assembled within 30 days of notification. When it's assembled during the audit, there's always one document missing.<\/p>\n\n\n\n

\u2714 Reconcile the sales and purchase ledgers with each period's statements, and note any differences with an explanation.
\u2714 Reconcile the financial statements with the annual tax return, documenting any tax adjustments.
\u2714 Make sure that every recognized expense has an invoice, a contract, and proof of payment.
\u2714 Check cash payments against legal limits and the cash register limit.
\u2714 Check payroll against contracts and hours worked.
\u2714 Identify periods of deficiency yourself and assess self-declaration within 30 days.
\u2714 Appoint a single point of contact with the inspector and keep a record of every document submitted.<\/p>\n\n\n\n

Read also: Penalty table, 100% threshold, and interest charges in effect<\/a>.<\/p>\n\n\n\n

The mistakes we see<\/h2>\n\n\n\n

The electronic notification does not open on time, and the 30-day self-declaration period expires unused.<\/p>\n\n\n\n

If no objection is filed within 15 days, the same arguments later require a paid appeal or a bond.<\/p>\n\n\n\n

The documentation is collected during the audit and is not found in full, because it was not maintained throughout the year.<\/p>\n\n\n\n

The appeal is made free of charge and without a bank guarantee, so it is not reviewed.<\/p>\n\n\n\n

The bank guarantee is required for both the obligation and the penalties, whereas the law ties it only to the obligation.<\/p>\n\n\n\n

The 30-day deadline to file the lawsuit in court is missed because a second communication that never arrives is being awaited.<\/p>\n\n\n\n

Documents are handed over to the inspector without a register, and afterward it cannot be proven what was given and when.<\/p>\n\n\n\n

Extension of control is accepted orally, without written communication.<\/p>\n\n\n\n

Frequently Asked Questions<\/h2>\n\n\n\n

How far in advance will I be notified of a tax audit?<\/h3>\n\n\n\n

30 days' notice for a tax audit and 10 days' notice for a fiscal visit. On-site inspections are conducted without prior notice.<\/p>\n\n\n\n

Can the obligation be reduced before the audit begins?<\/h3>\n\n\n\n

Within 30 days of notification, you may self-report the underreported liability, and the penalty applies at a rate of 501 TP 3 T of the self-reported tax.<\/p>\n\n\n\n

How much time do I have to contest the inspection report?<\/h3>\n\n\n\n

Within 15 days of receiving the report, objections are reviewed within 5 business days and the final report is prepared within 14 days.<\/p>\n\n\n\n

When does the deadline start when the notice is received electronically?<\/h3>\n\n\n\n

Electronic notifications are deemed received within 10 days, pursuant to Article 23. Therefore, the deadline begins even without opening the notification.<\/p>\n\n\n\n

Do I have to pay before I can appeal?<\/h3>\n\n\n\n

For the review of the appeal, payment of the obligation or a six-month bank guarantee is required. The guarantee covers the obligation, excluding fines and late interest.<\/p>\n\n\n\n

Who is reviewing my complaint?<\/h3>\n\n\n\n

The Tax Appeals Directorate for amounts under 20,000,000 lek, and the seven-member Tax Appeals Commission for amounts above that amount.<\/p>\n\n\n\n

What do I do if the administration doesn't respond?<\/h3>\n\n\n\n

After 60 days without a response, you may address the court directly, pursuant to Article 109.<\/p>\n\n\n\n

Can I be re-examined for the same year?<\/h3>\n\n\n\n

Only in the three cases provided for in Article 85 and only with the approval of the Director General of Taxes.<\/p>\n\n\n\n

How long does a tax audit take?<\/h3>\n\n\n\n

The duration is specified in the notice and may be extended up to 15 business days with written communication.<\/p>\n\n\n\n

Legal basis<\/h2>\n\n\n\n

Law No. 9920, dated May 19, 2008 \u201cOn Tax Procedures in the Republic of Albania,\u201d as amended by Law No. 79\/2025, Articles 23, 74, 77, 81, 81\/1, 83, 84, 85, 106, 107, 109, 110, 111\/5, 116<\/p>\n\n\n\n

Minister of Finance Instruction No. 24, dated September 2, 2008, \u201cOn Tax Procedures,\u201d as amended<\/p>\n\n\n\n

Government Decree No. 11, dated January 11, 2017, as amended by Government Decree No. 774, dated December 19, 2025, on the Tax Appeals Commission.<\/p>\n\n\n\n

Government Decrees No. 623, 624 and 625, dated October 26, 2018, on the Taxpayer Rights Charter and Ethics; Government Decrees No. 648\/2010 and No. 10\/2017 on the Taxpayer Advocate.<\/p>\n\n\n\n

<\/p>\n\n\n

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AlProfit Consult shares control with the client, reconciles the books with the statements before filing, prepares the documentation file, drafts objections within the deadline, and handles appeals when necessary as part of the monthly subscription.<\/p>\n

VIEW PRICES<\/a><\/p>\n

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<\/p>","protected":false},"excerpt":{"rendered":"

Procedura e kontrollit tatimor p\u00ebrfshin hapa t\u00eb qart\u00eb dhe afate t\u00eb p\u00ebrcaktuara. Kontrolli tatimor \u00ebsht\u00eb procedur\u00eb me afate t\u00eb shkruara, jo befasi. Njoftimi p\u00ebr kontroll t\u00eb plot\u00eb vjen 30 dit\u00eb p\u00ebrpara, p\u00ebr vizit\u00ebn fiskale 10 dit\u00eb p\u00ebrpara, raporti dor\u00ebzohet brenda 7 dit\u00ebve nga p\u00ebrfundimi, kund\u00ebrshtimet paraqiten brenda 15 dit\u00ebve dhe vler\u00ebsimi tatimor apelohet brenda 30 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":54479,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-55100","page","type-page","status-publish","hentry"],"yoast_head":"\nKontrolli tatimor dhe apelimi. 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