Large taxpayer office in Albania and tax audit

The government of Albania has designated the Large Taxpayers Office for the implementation of the reform in tax administration.

Since 1998, in line with the international practice, aiming modern tax administration started functioning Large Taxpayer Unit, which would service large taxpayers paying VAT, excise duty, corporate tax/income-tax and service tax under a single window in Albania.


The Government decided to implement the LTO scheme in a phased manner. The first Large Taxpayer Unit has been set up at capital with the taxpayers’ located in this jurisdiction. LTO was made  time  after  time  really  a  large  unit  with  taxpayers  in the  whole  country  located.