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As of April 1st, 2018, those taxpayers that have carried out a turnover above ALL 2,000,000 shall apply the VAT tax rate of 20% for each sale performed

Those taxpayers that have reached a turnover of more than ALL 2,000,000 (two million) for the calendar year 2017, as well as those that foresee to achieve this turnover during this year, as of April 1st, 2018 shall register with VAT tax liability (Value Added Tax). 

  • Every taxpayer registered for VAT, shall communicate with the authorized company that has supplied the fiscal equipment, to make the change in the tax rate of VAT by March 31st, 2018, for purposes of issuing a tax coupon with VAT;
  • Every taxpayer registered for VAT, shall be supplied with VAT tax invoices by March 31st, 2018, usable for every sale above ALL 40,000 (forty thousand), or when the buyers will ask for one

These taxpayers shall beforehand draft (make an inventory) the list of goods in stock specified in quantity and value.

  • This inventory must be submitted at the Regional Directorate by March 31st, 2018.
  • Every good included in the inventory must be justified with a purchase tax invoice with VAT, purchased not before than 12 months from the date of registration in VAT.

This process gives the right to every taxpayer, that in the very first month when he becomes a VAT registered entity, to recognize deductible VAT for inventory goods that are in stock on the date of registration in this regime.

The Tax Administration is at your disposal through its service front-desks, as well as in the Call Centre via the free line 0800 00 02. During the first semester of 2018 an all-inclusive program of training seminars with taxpayers’ groups has been scheduled.

The change in tax liability is based on the Law No. 92/2014, dated 24/07/2014 “On VAT in the Republic of Albania”, as amended, Article 117 and DCM No. 652, dated 10/11/2017 “On some amendments and addenda to the decision No. 953, dated 29/12/2014, of the Council of Ministers “On the implementing provisions of the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, Article 2(1), which determines that the minimum threshold for the taxpayers to be registered in the VAT scheme shall be a turnover of ALL 2,000,000 (two million) in a calendar year.