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...
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...
Investimet në TEC-e lundruese si Tigri 1 dhe Tigri 3 varen nga disa faktorë kyç që lidhen me efikasitetin, koston, dhe nevojat energjetike të vendit ose rajonit ku janë vendosur. Për të analizuar nëse janë investime efektive, duhet të shqyrtohen...
More countries are creating opportunities for digital nomads to work without being required to pay taxes in the country where they are registered. These opportunities are common in countries with flexible and foreigner-friendly policies, offering tax exemptions for a specific...
Businesses in Albania can withdraw up to 500,000 ALL per day from their bank accounts. Withdrawals exceeding this threshold are subject to additional reporting requirements. For amounts exceeding the 500,000 ALL daily limit, businesses are required to: Provide documentation justifying the need...
