| Type of Declaration |
Declaration Deadline |
Payment Deadline |
| Declaration of profit tax Form |
No later than March 31 of the year following the tax period |
3-monthly installment: no later than the 30th of the last month of the quarter (30 March, 30 June, 30 September, 30 December); or monthly installment: no later than the 15th of each month. |
| Annual declaration of the simplified income tax |
Not later than 10th of February of the year following the tax period |
3-monthly instalments of the simplified income tax of small business, by April 20th for: January, February and March; by July 20th for: April, May and June; by October 20th for: July, August and September; and by December 20th for: October, November and December. |
| The monthly declaration of income tax from employment (TAP) |
Not later than the 20th of the month following the tax period for taxpayers registered with the tax liability for income tax; for registered taxpayers with simplified income tax of the tax liability is submitted within the 20th of the first month after the end of each quarter of the calendar year |
Not later than the 20th of the month following the tax period for taxpayers registered with the tax liability for income tax; for registered taxpayers with simplified income tax of the tax liability is submitted within the 20th of the first month after the end of each quarter of the calendar year |
| The monthly declaration of Social security and health care contributions |
Not later than the 20th of the month following the tax period for taxpayers registered with the tax liability for income tax; for registered taxpayers with simplified income tax of the tax liability is submitted within the 20th of the first month after the end of each quarter of the calendar year |
Not later than the 20th of the month following the tax period for taxpayers registered with the tax liability for income tax; for registered taxpayers with simplified income tax of the tax liability is submitted within the 20th of the first month after the end of each quarter of the calendar year |
| Declaration of tax at source form |
Not later than the 20th of the following month |
Not later than the 20th of the following month |
| Declaration of the Value Added Tax (VAT) form |
Not later than the 14th of the following month |
Not later than the 14 th of the following month |
| Deklarimi i tatimit mbi lojrat e fatit |
Not later than the10th of the following month |
Not later than the10th of the following month |
| Declaration of National Taxes form |
Not later than the 15th of the following month |
Not later than the 15th of the following month |
| Declaration of National Tariffs form |
Not later than the 15th of the following month |
Not later than the 15th of the following month |
