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Regarding the section of the VAT declaration for the entities that undergo active inward processing regime, the Tax Administration would like to clarify that:
Pursuant to Law No. 92/2014, dated 24/07/2014 “On Value Added Tax in the Republic of Albania”, as amended, Article 57 “Exports”, paragraph “ç” and Instruction No. 6, dated 30/01/2015 “On Value Added Tax in the Republic of Albania”, as amended, Article 48, inter alia, stipulate that VAT zero rate supplies shall be considered those export transactions that are related to the supply of services that consist in works conducted on movable imported goods to be processed in the Republic of Albania and sent or transported abroad again by the service suppliers or the receiver of the services, who are not established in the territory of the Republic of Albania or on their behalf.
The processor shall never become the owner of the materials brought by the buyer as the imports carried out (materials, raw material, semi-finished products) belong to a non-commercial nature, that are re-exported in the form of a semi-finished products or ready-made products, accompanied with an invoice for the work conducted, which is attached to the customs declaration for re-export of these goods and such invoice shall be declared in the sales books under the section “0% rate supplies”.
With regards to receiving the status of the zero-risk exporter of garment (fason) companies, the latter shall simultaneously fulfil the following criteria: