The GDT calls upon all individuals not registered who rent premises, to declare and pay the withholding tax

The General Directorate of Taxes would like to inform all persons not registered regarding their obligation to declare and pay the tax on income generated from the renting of houses or apartments.

During the touristic season the Tax Administration has dedicated a special attention to ensuring the voluntary compliance of this liability by the individuals that use these premises for summer holidays. The Tax Administration, in cooperation with other institutions as well, will use every source of information to identity these transactions.

The individual receiving the income shall be obliged to declare and pay at the respective Tax Authority the tax of 15% on the generated income, not later than the 20^th of the month following the one when the payment has been performed. Such declaration shall be done only electronically following the steps below:

• Access the official website: www.tatime.gov.al
• At the menu “e-Services”, please select the section “Individuals” and click to access the account of online declaration.
• Please open the account access window using the personal number as the username (as per the ID card and insert the respective password).
• To access the account, please select: “I read the terms and conditions and agree with them”.
• Upon accessing the account, please select “Withholding tax” in the “Declaration” menu.
• Inside the section of “Non-submitted declarations” there is a list of all the declarations to be completed.
• Select the period that you are declaring for.

The individual receiving the income shall complete section 15 “Payments on rents” of the withholding tax declaration, by entering the monthly amount received from rents and the tax calculated at the rate of 15%.

By clicking “Submit” button the declaration shall be completed and submitted at the Tax Administration.

Upon submission the declaration can be printed for documentation purposes by clicking the “Print” button.

To perform the payment, the individual receiving the income, under the menu “Submitted declarations”, shall select the respective period and press the button “Print payment order”. Such printed order shall serve to perform the payment in the second level banks counters.

The General Directorate of Taxes would like to remind to all taxpayers that the voluntary compliance of liabilities, apart from being a legal obligation, is also appreciated as a civic act toward strengthening the rule of law.