{"id":22879,"date":"2025-07-30T14:11:11","date_gmt":"2025-07-30T12:11:11","guid":{"rendered":"https:\/\/altax.al\/?p=22879"},"modified":"2025-08-20T14:56:04","modified_gmt":"2025-08-20T12:56:04","slug":"treatment-of-service-exports-under-law-no-92-2014","status":"publish","type":"post","link":"https:\/\/altax.al\/en\/treatment-of-service-exports-under-law-no-92-2014\/","title":{"rendered":"Treatment of Service Exports under Law No. 92\/2014"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">If you provide services to clients outside Albania, it is essential to understand the rules set out in <strong>Law No. 92\/2014 \u201cOn Value Added Tax in the Republic of Albania.\u201d<\/strong> Below is a structured summary to help you determine whether your service is subject to VAT and under what conditions it may be exempt.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The fundamental principle: Place of Supply<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">According to <strong>Article 24<\/strong> of the Law, the place where a service is considered to be supplied determines whether Albanian VAT applies. This principle is the foundation of the tax treatment of services.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Rules based on the type of client<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Services to Businesses (B2B)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 24, paragraph 1 states:<br>If an Albanian entity provides services to a business client outside Albania, <strong>the place of supply is the country of the client.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result<\/strong> is n<strong>o VAT applies in Albania \u2192 0% VAT (service export)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Examples in this case:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Software development services for a company in Germany<\/li>\n\n\n\n<li>Graphic design services for an agency in the USA<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Services to Individuals (B2C)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Article 24, paragraph 2 states:<br>If a service is provided to a person who is not a business, <strong>the place of supply is Albania.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Result<\/strong> is that the service <strong>is subject to Albanian VAT \u2192 20% VAT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example <\/strong>in this case should be online training provided to an individual in Italy \u2192 <strong>20% VAT applies<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Exceptions based on the nature of service (Article 24)<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Type of Service<\/strong><\/td><td><strong>Place of Supply<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Services related to immovable property<\/td><td>Where the property is located<\/td><\/tr><tr><td>Cultural, artistic, sporting, entertainment activities<\/td><td>Where the activity takes place<\/td><\/tr><tr><td>Telecommunications, electronic services to consumers<\/td><td>Recipient\u2019s location<\/td><\/tr><tr><td>Consulting, legal, IT, design, translation, advertising<\/td><td>Client\u2019s location (if business)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>When does 0% VAT apply for Service Exports?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">0% VAT applies when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The client is a <strong>business or economic entity<\/strong> located <strong>outside Albania<\/strong><\/li>\n\n\n\n<li>The service is <strong>professional<\/strong> in nature: consulting, translation, marketing, cloud services, software development, etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Invoice Requirement m<\/strong>ust include the statement: <strong>\u201cService provided to foreign client \u2013 VAT 0%, based on Article 24 of Law No. 92\/2014\u201d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>When does 20% VAT apply?<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">VAT at 20% applies when:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The client is an <strong>individual (non-business)<\/strong>, even if located abroad<\/li>\n\n\n\n<li>The service is <strong>consumed in Albania<\/strong> \u2192 subject to VAT at the standard rate<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Supporting Documentation for 0% VAT<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To justify VAT exemption:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Invoice showing <strong>0% VAT<\/strong> with proper legal reference<\/li>\n\n\n\n<li><strong>Contract or agreement<\/strong> with the foreign client<\/li>\n\n\n\n<li>Proof the client is a business (foreign tax ID or registration documents)<\/li>\n\n\n\n<li>Evidence of <strong>payment from abroad<\/strong> (bank, PayPal, Stripe, etc.)<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Summary Table<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><td><strong>Client Type<\/strong><\/td><td><strong>Location<\/strong><\/td><td><strong>VAT Treatment<\/strong><\/td><\/tr><\/thead><tbody><tr><td>Business<\/td><td>Outside Albania<\/td><td>\u274c 0% VAT (export)<\/td><\/tr><tr><td>Individual<\/td><td>Outside Albania<\/td><td>\u2705 20% VAT applies<\/td><\/tr><tr><td>Any client<\/td><td>Within Albania<\/td><td>\u2705 20% VAT applies<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;re a <strong>freelancer<\/strong>, <strong>agency<\/strong>, or offer <strong>digital services<\/strong> to foreign companies, you may benefit from <strong>VAT 0% treatment<\/strong> as a service exporter.<br>However, you must ensure all required documentation is properly maintained.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>If you provide services to clients outside Albania, it is essential to understand the rules set out in Law No. 92\/2014 \u201cOn Value Added Tax in the Republic of Albania.\u201d [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[10281],"tags":[18040,18039,18028,18041,18029,18042,18044,16740,18045],"class_list":["post-22879","post","type-post","status-publish","format-standard","hentry","category-online-education","tag-albanian-vat-law","tag-b2b-services","tag-digital-services","tag-documentation-proof","tag-foreign-clients","tag-invoicing-rules","tag-law-92-2014","tag-service-exports","tag-vat-0"],"featured_image_src":{"landsacpe":false,"list":false,"medium":false,"full":false},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.7 - 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