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On updating the legal amendments to the Fiscal Package 2019 in the e-Tax system

The General Directorate of Taxes would like to inform all taxpayers that all legal amendments entering into force on January 1st, 2019, upon publication to the Official Journal no. 187, dated 28/12/2018, have been updated in the e-Tax system.

Now all taxpayers can find generated in the e-Filing their tax declarations with the following changes:

Declaration of Value Added Tax 

A reduced VAT rate of 6% for:

  • Supply of public transportation means licenced for transportation of passengers in busses with nine plus one seats or more, only with electric motor
  • Advertisement services from audio-visual media
  • Supply of goods of any kind  

Declaration of Income Tax 

A reduced rate of 5% Income Tax for: 

  • Enterprises with a turnover up to ALL 14 million;
  • For enterprises in agritourism;
  • For agricultural cooperation companies

Declaration of withholding tax 

Related to the change of rate of Tax on Dividend from 15% to 8%.

  • Two special sections have been added in the declaration: “Payments to transfer the right of property through sale” and “Payment to transfer the right of property through heritage or donation”
  • Moreover, the respective changes are now reflected in the Annual Individual Declaration of Incomes (AIDI) regarding the Tax on Dividend from 15% to 8%.

National Taxes 

The following changes have been reflected with regards to: 

  • The tax on plastic materials/items and plastic packaging imported, at the amount of 35 ALL/kg, excluding raw materials in primary condition.
  • The tax of glass packaging on packaging imported and manufactured domestically, at the amount of 5 ALL/kg
  • The tax of raw materials in primary condition imported and used for domestic manufacturing of plastic products, at the amount of 25 ALL/kg


With regards to the e-payrolls, as of the tax period January 2019, with a declaration deadline 20 February 2019, the following changes have been reflected: 

  • The minimum salary, equal to ALL 26,000 and maximum up to ALL 114,670 for all employment categories.
  • The threshold of gross basic salary for the automatic calculation of tax on income from employment above ALL 150,000 with tax rate of 23%.


The General Directorate of Taxes will continuously inform taxpayers of every turnover range on tax legislation amendments which have already entered into force.