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The Personal Income Tax has been activated for an entity. Whereas in the tax liability it results as activated, at the E-sig 025 declaration it results as inactive at the PIT box. Which is the procedure to be followed?

You must visit the Taxpayers’ Service Office at your Regional Directorate of Taxes in order to receive the necessary help and assistance. It is necessary to change the categorization for social insurances in your data, i.e. you must be an employer or self-employed with employees.

I have been registered as a lessee in an address and I have declared since January 2018 the closure of the secondary NUIS, but it still appears in the online page. How can you help me?

You must update your data at the NBC. Such change is also transmitted to the Tax System in your electronic folder. For further information please visit the Taxpayers’ Service Office.

I need to obtain a certificate that I do not have any tax liabilities anymore, but in the system, there are some late payment interest that I have paid long ago. I have submitted several requests for refund, but I have not received it yet? What should I do?

The legal competence for system is under the Regional Directorate of Taxes. In case of omission from the Tax Administration, pursuant to the law you are entitled to submit a complaint for omission by the employees. The Code of Administrative Procedure provides that a response shall be given within 7 days.

I have opened a new NUIS to operate an activity. I would like to know where are the offices of the Taxpayers’ Service in the Regional Directorate of Taxes located?

The address is: In front of “Sabaudin Gabrani” school, at “21 dhjetori”, Rr. “Nikolla Lena”, Tel: ++35542425901/902. You can receive all the necessary assistance free of charge at these offices.

The small business is under VAT since 01/04/2018. How will I document the investment purchases (tables, chairs, refrigerators, etc)?

Even for the purchased long-term assets, the invoice will be registered in the book of purchases, the same as with purchases of other goods.

The object of activity of a company opened in Albania as a branch of a foreign company is the provision of IT services. The Albanian company has invoiced the mother company in Italy around 3500 euro for consultancy services. Is this invoice excluded from VAT, given that it is considered as export or if I exceed the amount of ALL 2,000,000 for invoices charged to Italy, will I be considered a VAT subject?

Please refer to Article 24 of the Law “On VAT”. Related to sales excluding VAT, the transaction is a taxable turnover at a tax rate of 0%. If you carry out exports up to ALL 2,000,000, you are not obliged to register under VAT. In case you exceed this amount, by law you must register for VAT.

Are the vehicles purchased by the business administrator recognized as an expense to the business?

The tax legislation recognizes as purchases all the assets on behalf of the company. Every purchase related to the individual, shall not be considered as an asset.

I have downloaded the M-Tax application on my smartphone and I have forgotten my password. How can I get a new password?

You must visit the Taxpayers’ Service Office to receive the required assistance.

I need information regarding the un-registered interest that appears at my liabilities on real time. What type of liability this is?

The system calculates the interests and this relates to the failure of paying tax liabilities on time, and its calculation is not interrupted unless you pay the liabilities that appear. If you decide to pay, the un-registered interests shall be interrupted upon day of payment. The interests calculated are considered as penalties and registered in the accounting under “Fine” account.

I am a small business, natural person. I made the annual declaration of simplified income tax and the annual turnover was ALL 4,800,000. The system showed that I had an obligation to pay the income tax. Should I submit any special request to be removed from the system or is this adjusted by the respective inspector?

The problem raised is related to the date of registration in the mid-period (year) and the generated turnover for the calendar year. Based on these rules, the annual turnover is converted for the next year, by changing, as the case may be, the tax liability. For such case, the tax legislation does not envisage any payment of SIT for a turnover up to ALL 4 million. You must visit the Service Office at the RDT that administers you to get help and assistance.

I would like to declare and download online the rent agreement! How can I do this?

In the official website of the GDT, www. tatime.gov.al, please click under the “Individual” section at the “Declaration and payments”. There you will find all the declaration procedure and at the auxiliary documents (Declaration of income from other sources) you will find the sample format required. To perform the registration and be assisted free of charge, please visit the Taxpayers’ Service Office.

I have just registered and I would like to access/become active for the first time in the system. Under the e-Services section, apart from the NUIS, the password is required as well. What should I do?

The initial password is Tatimetemia12. Be careful, the password is uninterrupted. Then you will have to change it.

I live in Italy and I will stay for 2 more months. I used to have an active NUIS. Can I block it from here or suspend it for 3 months, because I do not need it?

The tax legislation will allow you to suspend the activity only upon paying all the tax liabilities. The suspension will be done at the NBC and through a legal representative of yours.

The book of invoices has 50 invoices with a serial number. I have used 28 pieces out of 50 numbered 1-28. Should I continue with 29 for this year, or should I start with a new number?

The tax legislation on keeping documents for tax purposes refers to the law on accounting. The fiscal and tax year is the same 01/01/x.-31/12/x and the whole documentation shall begin with a new ordinal number for the fiscal year. The documentation is registered chronologically and systematically.

I am a self-employed natural person. I would like to know which is the minimum salary as of 1 January 2019 to calculate the social insurances contributions?

The minimum salary at national level as of 1 January 2019 is ALL 26,000. To declare the period, put in the payroll the gross salary ALL 26,000, in order for the declaration to be generated.