Question An individual owns several apartments and wants to pay as little property and rental income taxes as possible, in a completely legal manner. Which form of registration is the most acceptable and efficient for tax purposes? Answer The optimal choice depends on the...
This analytical information is dedicated to those who hold cash and are not clear about where to invest it in Albania. It is not merely financial advice, but an economic, fiscal, and developmental approach. The question “What can we do in...
This document prepared by ALTAX experts fully and clearly explains the proposed changes to Law no. 92/2014 “On Value Added Tax in the Republic of Albania”, as part of the Fiscal Package 2026.The information is based on the verification of...
The implementation of the rules for deductions from the tax base and the progressive rates of personal income tax is based on Law no. 29/2023, dated 30.3.2023 “On Income Tax”, as well as on General Instruction no. 26, dated 8.9.2023...
Financial hedging (protection from financial risk) is a way to manage uncertainty in business and investments, by deliberately creating a second financial position that serves as a counterweight to the main position. The basic logic is simple. If the main position suffers...
If you provide services to clients outside Albania, it is essential to understand the rules set out in Law No. 92/2014 “On Value Added Tax in the Republic of Albania.” Below is a structured summary to help you determine whether...
In Albania, when you sell a service, your invoice may or may not include VAT (Value Added Tax). It depends on who your client is and where they are located. When VAT is NOT charged (0% VAT) If you sell services to...
According to our analysts: - the intervention is considered lawful, if the government argues that reference prices are necessary to address informality and create a formal market. The Albanian Constitution gives the state the right to intervene for purposes of public...
Within the framework of fiscal incentive policies promoting the use of environmentally friendly vehicles, the Albanian legislator has established specific VAT exemptions for vehicles powered exclusively by electric motors. These exemptions apply both at the time of importation and at...
To facilitate the sale of shares or quotas in a company, or to handle mergers and absorptions, the following steps must be followed in accordance with Law No. 29/2023 on Income Tax and Instruction No. 26, dated 08.09.2023. This procedure...
