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Tax liability for the lawyer profession

Pursuant to the Decision of the Administrative College of the Supreme Court, No. 00-2017-1809, dated 19/07/2017, which has partially repealed the administrative act DCM No. 953, dated 29/12/2014 “On the implementing provisions of the Law No. 92/2014 “On the Value Added Tax in the Republic of Albania”, Article 11(2), on the lawyer profession, addressing this profession as an economic activity that must be included in the VAT scheme, only upon fulfilling the turnover criterion defined in the Decision of the Council of Ministers, as well as with reference to the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, Article 120 and 122.

The Tax Administration would like to clarify that:

All taxpaying entities that have been registered and exercise the lawyer profession, shall visit the Regional Directorates, the taxpayers’ service where they have been registered, to individually declare their choice of being part of the VAT scheme or not, in order for the latter to change the tax liability for taxpaying entities that exercise the lawyer profession.