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On the new legal amendments for excise taxpayers

The Tax Administration would like to inform all taxpayers that used to be registered with this authority for the tax liability of excise that:

The Council of Ministers has approved Decision No. 655, dated 31/10/2018 “On some amendments and addenda to the decision no. 612, dated 05/09/2012 of the Council of Ministers “On the implementing provisions of the law “On excise in the Republic of Albania”, as amended. Such decision has been published in the Official Journal No. 157-2018, dated 7 November 2018.

All taxpayers who have been subject to excise and that on 1 October 2012 have been under an inspection process by the Tax Administration regarding the refunding of excise, shall visit the General Directorate of Customs to receive the refund.

Also, those entities that have fulfilled the requirement to excise refunding for the period prior to 1 October 2012 and have proceeded with the procedures to demand and receive the claimed amount for refunding at the Tax Administration, and such right has been recognized, must visit the customs administration to receive the refund. The request submitted must bear attached the documentation confirming the recognition of refund by the Tax Administration.

We would like to emphasize that such process will terminate within 6 months upon entry into force of this decision.

Moreover, we would like to inform you that all the outstanding liabilities regarding excise, belonging to the period after 2010 and that have been accounted in the Tax Administration prior to 1 October 2012, as well as for debts that might arise after 1 October 2012 related to liabilities on excise for the period prior to 1 October 2012, shall be followed up by the customs administration.