Declaration and payment of taxes

For Non-Profit Organizations

The submission of tax declarations is made only electronically.

In order to be provided with a, as well as its reinstatement (if forgotten) the subject shall come at the taxpayers service offices on the RDT's jurisdiction. The taxpayer, non-profit organization, submits declarations only for the types of taxes for which it is responsible.

The types of declarations and their submission deadlines are:

i) E-SIG 027 is the declaration form that serves to declare the employees for the first time after the registration, for their hiring and dismissal. After the initial registration, each taxpayer shall submit the declaration of the administrator and the employees, by submitting the E-SIG 027 form electronically.

Attention!!

• The submission of the E-SIG 027 form for the first time (beginning of activity) - not later than 48 hours from the date of registration at the tax organs.
• The submission of the E-GIS 027 form subsequently (hiring or dismissal) - no later than 24 hours from the hiring and not later than 10 days from the date of dismissal of the employees.
• E-SIG 025 is the taxpayer's payroll. This form serves for the declaration of three types of taxes: The Social Security, Health Care Insurance and incomes from the employment of the employees.
  In the case of NGOs, the payroll is monthly.
  The submission of the E-SIG 025 - date of the next month 1-20.

ii) The Declaration Form and Payment of VAT (if the NGO is registered for tax liability). It is filled in every month once the sales and purchase books, for all sales and purchases made during the tax period of the calendar month, have been filled in.
The submission of the declaration of VAT - from the date of the next month 1-14.

iii) The profit tax declaration (if the NGO is registered for tax liability).
The submission of the annual declaration of profit tax is delivered up to the March 31th of the following year.

iv) The declaration of the tax at source, (if the NGO is registered for tax liability), serves for the declaration of withholding tax on payments made.
The submission of the declaration of the tax at source of the withholding tax statement - from 1-20 date of the next month, month of payment.

The failure to meet the legal deadlines for the submission of the declaration and payment of taxes for which the entity is liable, generates sanctions according to the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania”.

For Public Entities

E-SIG 027 is the declaration form that serves to declare the employees for the first time after the registration, for their hiring and dismissal. After the initial registration, each taxpayer shall submit the declaration of the administrator and the employees, by submitting the E-SIG 027 form electronically.

Attention!!

• The submission of E-SIG 027 form for the first time (beginning of activity) - not later than 48 hours from the date of registration at the tax organs.
• The submission of the E-SIG 027 form subsequently (hiring or dismissal) - no later than 24 hours from the hiring and not later than 10 days from the date of dismissal of the employees.
• E-SIG 025 is the taxpayer's payroll. This form serves for the declaration of three types of taxes:
  The Social Security,
  Health Care Insurance and
  incomes from the employment of the employees.

In the case of public entities, the payroll is monthly.
The submission of the E-SIG 025 - date of the next month 1-20.

ii) The Declaration Form and Payment of VAT (if the NGO is registered for tax liability). It is filled in every month once the sales and purchase books, for all sales and purchases made during the tax period of the calendar month, have been filled in.
The submission of the declaration of VAT - from the date of the next month 1-14.

iii) The profit tax declaration (if the NGO is registered for tax liability).
The submission of the annual declaration of profit tax is delivered up to the March 31th of the following year.

iv) The declaration of the tax at source, (if the NGO is registered for tax liability), serves for the declaration of withholding tax on payments made.
The submission of the declaration of the tax at source of the withholding tax statement - from 1-20 date of the next month, month of payment.

Failure to meet legal deadlines for the submission of the declaration and payment of taxes for which the entity is liable, generates sanctions according to the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania”.

PAYMENT AND THEIR DEADLINES
FOR THE NGOs AND PUBLIC ENTITIES

After the electronic filing in the e - filing, for the types of taxes for which it is responsible, the taxpayer (if it has conducted activity) shall pay the declared tax liabilities.

• The payment is made through payment orders generated, immediately after the declaration.
• The taxpayers may pay taxes electronically through banks, other financial institutions authorized or that have concluded any agreement with the tax administration to receive these payments
• The terms of payment are the same as those of the declaration.
• When the deadline for the payment of taxes falls on a holiday, the date of payment of tax is the first business day after the holiday.
• All tax payments are carried out in ALL

The failure to pay the tax liability in due time is sanction according to the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania”.