In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more

An analysis of Albania’s economy from 2010 to 2023 shows that although the wage share of value added has increased, it remains below EU levels, while profits are exceptionally high and taxes relatively low, reflecting a growth model still heavily reliant on cheap, labour-intensive production rather than productivity gains. The distribution of value added is the main indicator of who benefits most... Read more

Albania has approved new cash payment limits under its Fiscal Package 2026, which will enter into force by 1 January 2026 following publication in the Official Gazette. The reform lowers the B2B cash payment cap to ALL 100,000 and introduces a new ALL 500,000 ceiling for individuals and self-employed persons, with further guidance expected on enforcement and penalties. Albania has adopted new cash... Read more

The purpose of this document is to explain rules regarding the treatment of EV-chargers for electric vehicles in Albania in relation to fiscalization. We will explain whether they are subjects of fiscalization or not and whether there are some special rules and regulations or some special rules. Read more

In Albania, fiscal receipts may be kept in their original paper or electronic form, but businesses can store them electronically if authenticity, integrity, and long-term readability are ensured. Read more

Albania's Tax Administration has introduced new measures requiring international companies providing digital services to register for VAT and charge a 20% tax on sales to local customers. To comply, foreign companies without a physical presence in Albania must appoint a local tax representative to handle VAT registration and payments. The Albanian Tax Administration has introduced new measures req... Read more

Albania’s Tax Administration has launched a one-week campaign to formalize agricultural trade by promoting the use of fiscalized invoices for all wholesale and retail transactions. Following the awareness drive, a Task Force will carry out on-site inspections to enforce compliance with Law No. 87/2019. Albania’s Tax Administration has begun a one-week information campaign with the goal to fo... Read more

The Albanian Tax Administration has clarified that legally registered street vendors are exempt from issuing tax invoices and fulfilling fiscalization requirements. This exemption is outlined in national tax laws and applies to self-employed individuals trading in public spaces with proper registration and permits. The announcement aims to address public inquiries and promote understanding of simp... Read more

Albania now requires foreign digital service providers offering B2C services to appoint a local tax representative, register for VAT, and apply the standard 20% VAT rate on sales to Albanian consumers. This mandate, effective from May 14, 2025, targets services like streaming, software, and hosting, aiming to align with Albania’s broader revenue and compliance strategies. Read more

Ahead of the summer season, Albania’s Tax Administration has issued detailed guidelines for accommodation providers to ensure accurate invoicing and compliance with fiscal rules. Key requirements include labeling invoices with “Room” at the start of service descriptions, separating lodging from other services, and applying the reduced 6% VAT rate only to eligible accommodation services in certifie... Read more

A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more