How are online or electronic services taxed in Albania?

In the case of online services that are really present today, the problem is determining the right rules for taxation of those services, what the place of supply is, etc. Those services are sold and bought via the internet, web, electronic portals, and similar means, and these services can be considered digital products: services automatically generated by the computer via the internet, distance teaching and educational services, remote maintenance of software, and much more.

From the accounting and calculation of taxes perspective, other than VAT, we can say that these services are carried out the same as other commercial activities. But, according to VAT law, the service performed is characterized by its content, and then, in terms of the beneficiary of the service, a distinction must be made between the client within the country and the client outside of the country. In summary, online or electronic services do not enjoy specific tax exemptions and facilities, and they are taxed according to the standard tax rate.