Law 92/2014 Archives

Treatment of Service Exports under Law No. 92/2014

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...

30/07/2025Online EducationAlbanian VAT law, B2B services, digital services, documentation proof, foreign clients, invoicing rules, Law 92/2014, service exports, VAT 0%0 CommentsRead more...

On the VAT treatment of electric vehicles imported and sold in the Albanian territory

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...

23/10/2024Online Educationelectric vehicles, exempt sale, first supply, import exemption, Law 92/2014, legal interpretation, margin regime, used vehicles, VAT0 CommentsRead more...

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