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Fiscal Package 2019

Can a natural person be registered more than once with the same personal identification number?

The natural person that is currently registered with a TAX Id No./NUIS cannot be registered with a new TAX Id No./NUIS. In case of asking to be registered with a new TAX Id No./NUIS, firstly he must de-register the existing TAX Id No./NUIS.

In case the natural person would like to operate a new activity in different locations from the main address, what should he do?

When the taxpayer would like to operate a new activity, he shall be equipped with a certificate with a unique identification number similar to that of the registration, but with different serial numbers, in order to identify the location of the new activity.

When can a taxpayer go to the passive register?

A ta payer can go to the passive register when declaring at the NBC the suspension of the trade activity and paying the tax liabilities.

What does the Tax Administration do in case it observes that the taxpayer is performing transactions while in passive status?

The transactions performed by the taxpayer resulting in the passive register shall be considered an administrative offence. For the seller, that is in the passive register, the Tax Administration conducts a tax evaluation, whereas for the purchaser a tax evaluation shall be conducted to not recognize the deductible VAT and expenses.

What are the reliefs that the taxpayer benefits if he accepts the tax evaluation in case of offences in issuing tax invoices, tax receipts and documentation of transactions?

For such offences, if the taxpayer accepts the tax evaluation and pays the liability, the fine shall be reduced by 30% of the value.

What is the VAT rate for supplying the service of advertisements in the audio-visual media? Is this rate also applied for other services?

The VAT rate applied for the supply of advertisement services in the audio-visual media is 6%. Such tax rate shall be applied only for this type of service by the audio-visual media.

What is the VAT rate for selling books of any kind?

The VAT rate applied for the supply of books of any kind is 6%.

What is the rate for farmers compensation?

The rate for farmers compensation is 6%.

Which are the VAT exemptions foreseen by the new Fiscal Package?

The following have been exempted from VAT by the Fiscal Package:

  • Supply of agricultural vehicles,
  • Supply of agricultural inputs,
  • Supply of vet services (excluding those for home pets),
  • Import of raw materials used for the manufacturing of drugs.

Which are the tax rates for income tax from employment as per the gross salary level?

The tax rates for income tax from employment are:

  • 0% - gross monthly salary up to ALL 30,000;
  • 13% - gross monthly salary above ALL 30,000 – ALL 150,000;
  • 23% - gross monthly salary above ALL 150,000

Which is the income considered as sourced in Albania based on the new Fiscal Package?

Income sourcing in Albania shall also be considered income generated by non-residents, received as a result of services performed to a resident person in Albania.

Are the non-resident persons subject to the tax on income?

Every non-resident person that is not registered due to the current definition of the law in Albania and that is not subject to the tax on profit, shall be subject to the income tax.

Are per diems recognized as expenses?

The expenses for per diems that exceed 50% of the annual gross salary fund shall be considered as unrecognized expenses.

Which is the tax rate applied on dividend and the conditions to pay the tax on dividend?

For tax periods 2017 and before, as well as for 2018, the tax rate shall be 8% provided that:

  • The tax belonging to the non-allocated profits for 2017 and before, is paid by 30 September 2019;
  • Income tax for 2018 is paid by 20 August 2019.

Failure to abide by the above deadlines, shall lead to a 15% rate of the tax on dividend. From 2019 and afterwards, despite the date of declaration/payment of tax, the tax rate shall remain 8%.

Which is the amount of tax liability that is considered as a liability or loan with zero value?

The amount of tax liability that is mandatory to be paid or the amount of loan surplus, with a value up to ALL 1000 (one thousand), shall be considered as a liability or loan with zero value. The Tax Administration shall not conduct a tax evaluation for such amounts.

How is the payment of tax liabilities performed upon payment if there are outstanding liabilities?

The payments performed for any taxes, apart from the payments for social insurances and health care contributions, shall first be used to close all the previous liabilities within the same type of liability, unless these liabilities are under appeal, trial process or part of an agreement to pay in instalments the outstanding tax liabilities.