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Tax & Legal News Albania
Most relevant updates
The Tax & Legal specialists in Deloitte have the knowledge and the experience to help you address any challenge that you may face.
Special Legal News July 2023
Our legal experts at Deloitte Legal have summarized for you July’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Special Legal News June 2023
Our legal experts at Deloitte Legal have summarized for you June’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Special News on New Income Tax Law
Our tax experts at Deloitte Albania have prepared a detailed overview of the key changes introduced by the New Law on Income Tax (Law No. 29/2023, dated 30.03.2023) that will become fully effective from 01.01.2024. Please find here the publication in English.
Special Legal News April 2023
Our legal experts at Deloitte Legal have summarized for you April’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Special Legal News February 2023
Our legal experts at Deloitte Legal have summarized for you February’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Legal News December 2022
Our legal experts at Deloitte Legal have summarized for you December’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Legal News October 2022
Our legal experts at Deloitte Legal have summarized for you October’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Tax News September 2022
Our experts at Tax have summarized for you September’s Tax News. Find the publication in English.
For further information about these publications please contact us.
Legal News September 2022
Our legal experts at Deloitte Legal have summarized for you September’s Legal news. Find the publication in English.
For further information about these publications please contact us.
Legal News August 2022
The Parliament of the Republic of Albania has approved Law no. 58, dated 14.07.2022 "On the creation, organization and operation of technology and science parks"
For further information about these publications please contact us.
Legal News July 2022
In the Legal News attached you may find a summary of the legal acts published during July 2022, as follows:
- Regulation no. 2666/1, dated 21.06.2022, "On the criteria, rules and procedures for issuing electronic medical reports for temporary disabilities at work, pregnancy, and for accidents at work and occupational diseases"
- Decision of the Council of Ministers no. 479, dated 13.07.2022 "Determining the rules for the publicity of medical devices marketed in the Republic of Albania."
For further information about these publications please contact us.
Special Legal News June 2022
he Council of Ministers of the Republic of Albania has approved some additions and amendments to the Regulation on Territory Development, including but limited to, interventions that require a Construction Permit, Preliminary Declaration of Works, Development Permit, Infrastructure Construction Permit, as well as a Permit for Changing Activities/Functions
Special Legal News June 2022
In the Special Legal News, you may find a summary of the main amendments brought by the Law no. 9/2022 "On the profession of real estate intermediaries".
In light of, and pursuant to law no. 9/2022, "On the profession of the real estate intermediaries", the Minister of Justice of the Republic of Albania has enacted a series of sublegal acts, which regulate the activity of real estate intermediaries, as well as the competencies of the responsible bodies in function of this profession.
A detailed summary of each act in this package, can be found as follows:
Instruction no. 7, dated 04.05.2022
Order no. 181, dated 04.05.2022
Order no. 182, dated 04.05.2022
Order no. 183, dated 04.05.2022
Order no. 184, dated 04.05.2022
Order no. 185, dated 04.05.2022
Order no. 186, dated 04.05.2022
Order no. 187, dated 04.05.2022
Order no. 188, dated 04.05.2022
Special Legal News May 2022
In the Special Legal News , you may find a summary of the main amendments brought by the Decision no. 328, dated 18.05.2022 “On some additions and amendments to Decision no. 1088, dated 24.12.2020, of the Council of Ministers, 'On determining the manner and procedures of registration and publication of data on ultimate beneficial owners, as well as notification by the competent state authorities and by compulsory entities', as amended"
Legal News April 2022
The Parliament of Albania has approved Law no. 25/2022 "On the support and development of startups " aiming to facilitate the creation and development of startups and supportive ecosystem as a motor of innovation and economic development.
Legal News February 2022
In the Legal News attached you may find a summary of the legal acts published during February 2022, as follows:
- Law no. 6/2022 “On some amendments and additions to Law no. 112/2020 “On the register of ultimate beneficiary owners” as amended”.
- Law no. 7/2022 “On an amendment to law no. 9723, dated 03.05.2007, “On business registration”, as amended”.
For further information about these publications please contact us.
Legal News January 2022
In the Legal News attached you may find a summary of the Decision of the Council of Ministers no. 858, dated 29.12.2021 "On Determining the criteria, procedures and documentation for the entry, stay and treatment of foreigners in the Republic of Albania", published in the Official Gazette during January.
Special Tax News - Fiscal Package 2022
Please find below a series of our Special Tax News, where we have summarized the main amendments brought by the Fiscal Package 2022 in the following tax laws:
· Law no. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania”, as amended;
· Law no. 8438, dated 28.12.1998 “On income tax”, as amended;
· Law no. 92/2014, dated 24.07.2014 “On value added tax in the Republic of Albania”, as amended;
· Law no. 9975, dated 28.07.2008 “On national taxes”, as amended;
· Law no. 61/2012, “On excise in the Republic of Albania”, as amended.
Furthermore, as part of our Special Tax News editions you may find also a summary of the new regulations related to the revaluation of immovable property, brought through the Law no. 90/2019 “On the revaluation of immovable property”, as amended, published in the Official Gazette no. 202, dated 28.12.2021.
Special Legal News December 2021
In the Special Legal News, you may find a summary of the main amendments brought by the Law no. Law no. 120/2021 “On some amendments and additions to law no. 9917, dated 19.05.2008, "On the prevention of money laundering and terrorist financing", as amended.”
Legal News December 2021
New proposed amendments to Law no. 35/2016 “On Copyright and Related Rights” aim to give green light to the digitalization process for the purpose of cultural preservation and for the benefit of persons who are blind, visually impaired, or otherwise print-disabled.
Legal News October 2021
The new Law 79/2021 “On foreigners” is published in the Official Gazette of the Republic of Albania. This law brings important developments related to the rules of residence in the Republic of Albania. For details please refer to our newsletter in the following link.
Legal News August 2021
In the Legal News of August 2021, you may find a summary of the main amendments brought by the Law no. 96/2021 “On some amendments and additions to law no. 9947, dated 07.07.2008 "On industrial property”, as amended.
Tax News August 2021
The Ministry of Finance and Economy together with the Ministry of Infrastructure and Energy have published a Joint Instruction on the implementation of the law no. 153/2020, “On the fiscal regime in petroleum sector”. The Joint Instruction determines separate petroleum operations, treatment of petroleum rights and financial forecasts that contractors must submit to the relevant authorities. For more information on the rules you may read the following summary prepared by our tax experts at Deloitte.
Tax News July 2021
Following our Special Tax & Legal News of January 2021 on the new Fiscal Petroleum Law in Albania, our Tax & Legal experts have now prepared another News on a recently published Decision of Council of Ministers. This Decision aims to set the rules for the taxation at a rate of 50% corporate income tax (instead of the standard 15%) of certain subcontractors that perform petroleum operations.
Special Legal News June 2021
Taking in due consideration the significant amendments in the Civil procedure Code and in the Law on Administrative Disputes which entered into force at the end of May, Deloitte Legal has prepared an informative summary where are described the main aspects of these novelties.
Legal News February 2021
In the Legal News attached you may find a summary of the legal acts published during February, as follows:
- Decision of Council of Ministers no. 65, dated 03.02.2021 “On the approval of the regulation on the out-of-court expedited reorganization agreements".
Tax News January 2021
In the Tax News attached you may find a summary of the main amendments published in the Official Gazettes during the month of January 2021, as follows:
I. Amendments to income tax law for reorganizations of entities;
II. Extension of the deadline for the implementation of the Law “On revaluation of immovable property”.
Special Tax & Legal News January 2021
New legislation regulating the taxation of the petroleum sector applies in Albania as from 2 February 2021. Law No. 153/2020 “On the fiscal regime in petroleum sector” (the Petroleum Fiscal Law or PFL), approved by the Albanian parliament on 17 December 2020 and published in the official gazette on 18 January 2021, repeals the existing Law No. 7811, enacted on 12 April 1994 and sets out the applicable taxation regime for petroleum operations with respect to:
- Profit tax on petroleum operations;
- Royalty tax; and
- The extent to which a petroleum agreement may affect the obligation to impose tax, as well as the applicable local and national taxes.
Tax News December 2020
In the Tax News attached you may find a summary of the main amendments published in the Official Gazettes during the month of December 2020, as follows:
I. Amendments to the law on the local taxes system;
II. Addition to the law on VAT;
III. Amendment of the minimum salary on national level;
IV. Some additions and amendments to the DCM on determining the category of taxpayers and the criteria for using the simplified fiscalization procedure.
Special Legal News December 2020
On Christmas Eve the Council of Ministers approved the rules on the procedure of registration near the register of beneficial owners. For more information on the rules you may read the following summary prepared by Deloitte Legal.
Special Legal News November 2020
After intense objections from almost all commercial chambers and, in general, from the business environment, the Ministry of Finance amends the instruction on the blocking of the bank accounts of administrators, shareholders and stockholders!
Special Tax News - Instructions on fiscalization
In the Special Tax News you may find a summary of the main provisions of the Instruction No. 16 of the Minister of Finance and Economy "On the invoice and turnover monitoring system", and of the sub-legal acts, which present further instructions for the implementation of the law "On the invoice and turnover monitoring system" (known as the law on fiscalization).
For completeness, we recommend reading this special tax news in conjunction with the Special Tax News of February 2020 on the Law.
Legal News October 2020
In the Legal News attached you may find a summary of the:
I. Law no. 119/2020, dated 07.10.2020 “On some changes and additions to law no. 107/2014 “On territorial planning and development” amended“;
II. Law no. 120/2020, dated 07.10.2020 “On some changes and additions to law no. 8402 dated 10.09.1998 ”On the control and discipline of construction works” as amended”.
Latest Updates - COVID-19
Please, find below the latest updates on the recent measures taken by the government and competent authorities to fight and limit the spread of the novel coronavirus, Covid19.
| Notice 48 -The Normative Act and Instruction on the Obligatory Use of Masks |
Tax News September 2020
In the Tax News attached you may find a summary of the main amendments published in the Official Gazettes during the month of September 2020, as follows:
- Instruction no. 36, dated 21.09.2020 “On one addition to the instruction no. 5, dated 30.01.2006, ‘On income tax’, as amended”;
- DCM no. 720, dated 16.09.2020 “On some additions and amendments to the DCM no. 77, dated 28.01.2015 ‘On compulsory contributions and benefits from the social security and health care insurance system’, as amended”.
Special Tax News Septmeber 2020
In this Special Tax News attached you may find a summary of the main amendments to some IFRS and IAS, as published in the Official Gazette No. 142/2020:
- Amendment to IFRS 16 “Leases”;
- Amendments to IAS 16 “Property, plant and equipment”;
- Amendment to IAS 37 “Provisions, contingent liabilities and contingent assets”;
- Amendment to IFRS 9 “Financial Instruments”;
- Amendment to IFRS 1 “First-time adoption of IFRSs”;
- Amendments to IFRS 3 “Business combinations”;
- Amendment to IAS 41 “Agriculture”.
Tax News August 2020
In the Tax News attached you may find a summary of the main amendments published in the Official Gazettes during the month of August:
- Law no. 106/2020 “On some amendments to the Law no. 8438, dated 28.12.1998 “On income tax”, as amended”;
- Law no. 107/2020 “On one addition to the Law no. 8438, dated 28.12.1998 “On income tax”, as amended”;
- Instruction no. 31 “On one amendment to the Instruction no. 6, dated 30.01.2015 “On VAT”, as amended”.
Special Legal News August 2020
In the Special Legal News you may find a summury of the Law no. 112/2020 dated 29.7.2020 “On the register of beneficial owners”, published on 13 August 2020.
The law was passed following the recommendations of MONEYVAL and is partially approximated with the fourth EU Anti Money Laundering Directive.
The said law introduces new reporting obligations for the legal persons registered in the Republic of Albania, the noncompliance of which may lead to the imposition of the respective sanctions.
Legal News July 2020
In the Legal News attached you may find a summary of the legal acts published during July, as follows:
I. Decision no. 542, dated 08.07.2020 “On the definition of criteria, documentation and procedures for obtaining, refusal and canceling of work permits for persons transferred within the company, type A/TN”;
II. Decision of the Competition Authority, No. 697, Dated 30.06.2020, on the approval of the “Guideline of the Competition Authority On strengthening the Competition Authority to be as effective as possible in the implementation of Law 9121/2003 ”On Competition Protection”, as amended (“law no. 9121/2003”), and to ensure the proper functioning of the market”.
Tax News July 2020
In the Tax News attached you may find a summary of the main amendments published in the Official Gazette during the month of July:
I. Amendments to the DCM “On the implementing provisions of law no. 92/2014 “On VAT””;
II. Extension of the deadline for the implementation of the Law “On revaluation of immovable property”;
III. Postponement of the deadline for the initiation of implementation of the Law “On invoice and turnover monitoring system”;
IV. Additions and amendments to Law “On tax procedures”.
Special Legal News July 2020
In the Special Legal News attached you may find a summary of the legal acts published during July, as follows:
I. Law no. 52/2020 on some amendments to law no. 10 448, dated 14.07.2011, "On environmental permits", as amended.
Tax News June 2020
In the Tax News attached you may find a summary of two guidelines published recently by the National Accounting Council on the:
1. Performance report of non-for-profit organizations; and
2. Non-financial report of large public interest entities.
Legal News June 2020
In the Legal News attached you may find a summary of the legal acts published during June, as follows:
I. Law no. 43/2020 “On maritime tourism activities”.
Legal News May 2020
In the Legal News attached you may find a summary of the legal acts published during May, as follows:
I. Decision of the Council of Ministers no. 389, dated 13.05.2020 “On the approval of the list and fees for cadastral services”;
II. Decision no. 395 of the Council of Ministers, dated 13.05.2020 “On the organizing and the functioning form of the State Agency for the Expropriation”;
III. Decision of Council of Ministers no. 575, dated 10.07.2013 “On the approval of the rules for evaluation and awarding of Concessions/Public-Private Partnerships” as amended.
Latest Updates - COVID-19
Please, find below the latest updates on the recent measures taken by the government and competent authorities to fight and limit the spread of the novel coronavirus, Covid19.
Deloitte in Albania will provide continuous updates for the duration of the #Covid19 pandemic.
For more information contact us at: tax_legal-alko@deloittece.com
Tax News April 2020
In the Tax News please find a summary of the main amendments published in the Official Gazette no.64 during the month of April, “On some additions and amendments to the instruction no. 5, dated 30.01.2006, ‘On income tax’”, as amended (“amending Instruction”).
Legal News April 2020
In the Legal News attached you may find a summary of the legal acts published during April, as follows:
I. Law no. 20/2020 "On the completion of the ownership transitional processes in the Republic of Albania".
Legal News | March - April 2020
In the Legal News attached you may find a summary of the legal acts published during March and April, as follows:
I. Law no. 13/2020 on some amendments and additions to law no. 108/2013 “On foreigners”, as amended;
II. Guidelines on the processing of personal data in the specific sectors in the framework of the measures against COVID-19.
Legal News - February 2020
In the Legal News attached you may find a summary of the legal acts published during February, as follows:
I. Law no. 3/2020 “On some amendments and additions to law no.8402, dated 10.9.1998, “On the control and discipline of construction works”, as amended”.
Special Tax News - February 2020
In the Special Tax News of February 2020 you may find a summary of the main provisions brought by the new Law no. 87/2019, dated 18.12.2019 “On electronic invoice and the turnover monitoring system”, which enters into force in different dates depending on the type of transactions and taxpayers, starting from 1 September 2020.
Special Tax News - Fiscal Package 2020
Please find below a series of our Special Tax News, where we have summarized the main amendments brought by the Fiscal Package 2020 in the following tax laws:
- Law no. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania”, as amended;
- Law no. 8438, dated 28.12.1998 “On income tax”, as amended;
- Law no. 92/2014, dated 24.07.2014 “On value added tax in the Republic of Albania”, as amended;
- Law no. 9975, dated 28.07.2008 “On national taxes”, as amended.
Furthermore, as part of our Special Tax News editions you may find also a summary of the new regulations related to the revaluation of immovable property, brought through the Law no. 90/2019 “On the revaluation of immovable property” published in the Official Gazette no. 182, dated 30.12.2019.
Legal News December 2019
In the Legal News attached you may find a summary of the legal acts published during December, as follows:
I. Order no. 438, dated 26.12.2019 “On the online registration, licensing and publication procedures" .
Special Tax News December 2019
In the Special Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of December 2019:
I. Law “On value added tax in the Republic of Albania”;
II. Law “On income tax”.
Legal News October 2019
In the Legal News attached please find a summary of the legal amendments published in the Official Gazettes during the month of October 2019:
I. Decision of Council of Ministers no.693, dated 29.10.2019 “On some additions and amendments to the decision no. 408, dated on 13.05.2015 of the Council of Ministers “On the approval of the regulation on the development of the territory”, as amended.
Tax News October 2019
In the Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of October 2019:
I. Law “On local taxes”;
II. Instruction of the Minister of Finance “On national taxes”;
III. Decision of the Council of Ministers “On implementing provisions of the Customs Code”;
IV. Instruction “On the determination of the fees for the provision of special services and their administration by the customs authorities”.
Legal News Septmeber 2019
In the Legal News attached please find a summary of the legal amendments published in the Official Gazettes during the month of September 2019:
- Amendments to the Law on Concessions and Public-Private Partnerships;
- Amendments to the Criminal Code of the Republic of Albania.
Tax News August 2019
In the Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of August 2019:
I. Instruction “On tax procedures”;
II. Law “On national taxes”;
III. Decision of the Council of Ministers (DCM) “On implementing provisions of the Customs Code”.
Tax News July 2019
In the Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of July 2019:
I. Obligation of taxpayers to open bank accounts and declare them to the tax administration;
II. Ratification of the agreement on avoidance of double taxation and prevention of tax evasion with regards to taxes on income and capital between the Republic of Albania and the Kingdom of Saudi Arabia;
III. Ratification of the convention with OECD on the Republic of Albania becoming a party to OECD/G20 BEPS project.
Legal News July 2019
In the Legal News attached please find a summary of the legal amendments published in the Official Gazettes during the month of July 2019:
- Amendments to the Law on the Registration of Business;
- Amendments to the Law on Preventing Money Laundering.
Tax News April 2019
In the Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of April 2019:
I. Amendments and additions to the DCM on implementing provisions of the Law on VAT;
II.Amendments to the Instruction on Income Tax;
III.Amendments and additions to the Instruction on Tax Procedures.
Legal News April 2019
In the Legal News attached please find a summary of the legal amendments published in the Official Gazettes during the month of April 2019:
- Law no. 15/2019 “On employment promotion”.
Legal News February 2019
In the Legal News attached you may find a summary of the main provisions of the new Law no. 111/2018 “On cadaster”, which fully repeals the Law no. 33/2012, dated 21.3.2012 “On the immovable property registration”, as amended.
Tax News February 2019
In the Tax News attached you may find a summary of main amendments published in the Official Gazettes during the month of February 2019, which reflect the legal amendments brought through the Fiscal Package 2019 and other amendments, in the respective instructions, as follows:
I. Instruction no. 5, dated 30.01.2008 “On income tax”, as amended;
II. Instruction no. 6, dated 30.01.2015 “On value added tax in the Republic of Albania”, as amended;
III. Instruction no. 26, dated 4.9.2008 “On national taxes”, as amended.
Tax News January 2019
In the Tax News attached please find a summary of the main amendments published in the Official Gazettes during the month of January 2019:
I. Decision of the Council of Ministers “On determining the national minimum wage”;
II. Decision of the Council of Ministers “On the definition of other state or private companies, important to the public interest due to the nature of the business, company size or number of employees”;
III. Decision of the Council of Ministers “On the definition of activities included in the field of software production/development as well as the procedures for the application of profit tax by legal persons carrying out these activities”;
IV. Additions and amendments to the Decision of Council of Ministers “On the implementin provisions of the Law no.92/2014 “On VAT””.
Series of Special Tax News on Fiscal Package 2019
In this Series of Special Tax News please find a summary of the main amendments brought by the second tranche of the Fiscal Package 2019 published in the Official Gazette no. 183, dated 21.12.2018 and no. 187, dated 28.12.2018.
III. Law "On VAT";
VI. Law "On Local Taxes".
Legal News November 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazettes during the month of November 2018:
I. Amendments to the legislation on the electrical power sector.
II. Amendments to Law on Consumer Protection.
Legal News October 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the month of October 2018:
I. Amendments to the legislation on the residence of foreigners in Albania.
II. Amendments to the Law on Mediation.
Tax News September 2018
In the Tax News attached please find a summary of main changes to the Law no. 8438, dated 28.12.1998 “On income tax” (as amended) brought by the first tranche of 2019 Fiscal Package amendments.
Tax News August 2018
In the Tax News attached please find a summary of main provisions of the Joint Instruction of the Minister of Finance and Economy and the Minister of Justice no. 29, dated 30.07.2018 “On taxation of the transfer of the ownership right on immovable property", published in the Official Gazette no. 125, dated 30.08.2018.
Legal News July 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the month of July 2018:
I. Decision of Council of Ministers no. 434, dated 11.07.2018 “On food labelling and information of consumer”
II. Decision of The Steering Board of the Electronic and Postal Communications Authority adopted the decision no.41, dated 04.06.2018 “On some additions and amendments to the Regulation no.2, dated 21.02.2008 “On the registration and administration of the domain names under .al and subdomain names .gov.al, .mil.al, .edu.al, .org.al and .net.al” as amended.
Special Tax News on Fiscal Package 2019
In the Special Tax News attached please find a summary of the main amendments brought by the first part of the Fiscal Package 2019 published in the Official Gazette No. 111, dated 30.07.2018.
The first part of the Fiscal Package 2019 comprises amendments in the following laws:
- Law no. 92/2014 “On value added tax in the Republic of Albania”, as amended; and,
- Law no. 9632, dated 30.10.2006 “On local tax system”, as amended.
Tax News June 2018
In the Tax News attached please find a summary of main provisions of the Decision of Council of Ministers no. 257, dated 9.05.2018 “On determining the criteria, procedures and documentation for entities applying for the status “Investor in accommodation structure with 4 or 5 stars, with special status”, published in the Official Gazette No. 70, dated 16 May 2018.
Legal News June 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the month of June 2018:
I. Decision of Council of Ministers no. 349, dated 12.06.2018 “On approval of supportive measures to foster the use of the electricity from renewable sources of sun and wind, as well as procedures for
selections of project benefiting from such measures”.
II. Decision of Council of Ministers no. 373, dated 20.06.2018 “On determining the criteria, rules, procedures, and template contract for leasing agricultural land owned by the state”.
Special Tax News May 2018
In the Special Tax News attached please find a summary of the main amendments brought by the Law no. 25/2018 “On accounting and financial statements”, published in the Official Gazette No. 79, dated 30.05.2018.
Legal News May 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the month of May 2018:
I. Decision no. 286, dated 21.05.2018 “On some special rules for the temporary employees, who are employed by temporary employment agencies”.
Tax News May 2018
In the Tax News attached please find a summary of the fiscal changes published in the Official Gazette during the month of May 2018:
I. Instruction no. 14, dated 30.04.2018 “On some additions and amendments to the Instruction no. 26, dated 04.09.2008, ‘’On national taxes’’;
II. Instruction no. 18, dated 14.05.2018 “On the template form for declaration and payment of gambling tax”;
III. Law no. 20/2018, dated 12.04.2018 ‘’On the ratification of the agreement between the Council of Ministers of the Republic of Albania and the Government of the Republic of Kosovo on the attestation of insurance periods for the right to pensions’’.
Legal News April 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the month of April 2018:
I.Instruction no. 300, dated 11.04.2018 “On approval of the form and
requirements of the report on the safety of the cosmetic product”.
Tax News April 2018
In the Tax News attached please find a summary of the fiscal changes published in the Official Gazette during the month of April 2018:
I.Decision of Council of Ministers “On some additions and amendments to the DCM No. 953/2014 “On implementing provisions of the Law No. 92/2014 “On Value Added Tax”;
II. Decision of Council of Ministers “On the organization and functioning of the General Directorate of Property Tax”;
III.The ratification of the Agreement on social protection between the Republic of Albania and the Republic of Austria.
Legal News March 2018
In the Legal News attached please find a summary of the legal amendments published in the Official Gazette during the months of February-March 2018:
I.Decision of Council of Ministers no.101, dated 23.02.2018 “On the
manner of organization and functioning of private employment agencies”.
II.Law no. 6/2018 “On some amendments and additions to law no.111/2012 “On Integrated Management of Water Resources””.
Tax News March 2018
In the Tax News attached please find a summary of the fiscal changes published in the Official Gazette during the month of March 2018:
I.Decision of the Council of Ministers on the methodology for determining the value of immovable property “buildings”.
Legal News February 2018
In the Legal News attached please find a summary of the legal amendments published during the month of February 2018:
I.Decision of Council of Ministers no. 68, dated 07.02.2018 “On the limits and criteria for determining the compensation which corresponds to the salary paid in kind and which is added to the annual leave salary”.
Tax News January 2018
In the Tax News attached please find a summary of the following changes published in the Official Gazette during the months of December 2017 and January 2018:
I. Amendments and additions to the Instruction “On VAT”;
II. Decision of Council of Ministers “On determining the conditions and technical requirements to be met by any subject to obtain the license for the category of “Distance online gambling””;
III. Decision of Council of Ministers on the approval of the format of the findings act, the fine verbal note and seizure act of GMA;
IV. Combined Nomenclature of Goods of the year 2018;
V. Decision of Council of Ministers on customs valuation of goods.
Legal News January 2018
In the Legal News attached please find a summary of the legal amendments published with the Official Gazette no. 211 of December:
I. Decision of Council of Ministers no. 686, dated 22.11.2017 “On the approval of the territory planning regulation”.
Special Tax News on Fiscal Package 2018
In the attached edition of Special Tax News on Fiscal Package 2018, you will find some of the most important amendments published in the Official Gazette no. 222, dated 19.12.2017.
All these changes enter into force as from 01.01.2018, except for the majority of the amendments to the law no. 9632, dated 30.01.2006 “On local taxes”, which as indicated in this special tax news enter into force on 01.04.2018.
Legal News November 2017
In the attached Legal News of November 2017 you will find the following:
I. Summary of draft law “For some additions to law no. 93/2015 “On tourism”.
Tax News November 2017
In the attached Tax News of November 2017, you will find the following:
I. Additions and amendments to the Decision of Council of Ministers (DCM) no. 953/2014 for the implementing provisions of Law no. 92/2014 “On VAT”;
II. DCM for the implementing provisions of the new Customs Code;
III. Some amendments in the international accounting standards and financial reporting (IAS/IFRS), translated in Albanian;
IV. Notification of the Ministry for Europe and Foreign Affairs on the entrance into force of some international agreements.
Legal News July 2017
In the attached Legal News of July 2017, you will find the following:
I. Instruction no. 4557/1 “On registration of securities in the company “Qendra e Regjistrimit te Aksioneve sh.a., Tirana”
II. ERE Decision no.120, dated 27.07.2017 “On the determination of the purchase price of the electricity produced by small generating resources, Photovoltaic with installed capacity up to 2 MW and Eolic with installed capacity up to 3MW”
Tax News June 2017
In the attached Tax News of June 2017, you will find the following:
I. Electronic tax certificates
II. The list of taxpayers in court proceedings with the tax administration
Legal News June 2017
In the attached Legal News of June 2017, you will find the following:
I. Law no. 81/2017 “On Protected Sites”
Tax News May 2017
In the attached Tax News 2017, you will find the following:
I. New Customs Code - fully effective as of 01.06.2017
II. Introduction of the reduced VAT rate of 6% for tourism accommodation services
III. Amendments to the Instruction “On VAT”
Legal News May 2017
In the attached Legal News 2017, you will find the following:
I. Law no. 38/2017 “On some additions and amendments to law no. 8116 dated 29.03.1996 “The civil procedure code of the Republic of Albania” as amended”
Special Legal News May 2017
In the attached Special Legal News 2017, you will find the following:
I. Law no. 8/2017, dated 02.02.2017 “On the status of workers in petroleum and gas industry”
Legal News April 2017
In the attached Legal News of April 2017, you will find the following:
I. Law no. 57/2017 “On some amendments and additions in the Law “On labor inspection”
Tax News April 2017
In the attached Tax News of April 2017, you will find the following:
I. New Decision of the Council of Ministers “On determining the minimum wage on the national level”;
II. Instruction of the Minister of Finance on the implementation of the Law No. 33/2017 “On the payment and deletion/remission of the tax liabilities, customs duties and the removal from circulation of the transport vehicles after the deletion/remission of the tax liabilities”;
III. Additions to the Instruction of the Minister of Finance “On tax procedures”;
IV. Additions and amendments to the Instruction of the Minister of Finance “On national taxes”;
V. Decision of the Council of Ministers “On the approval of the fee payable by licensed companies for the maintenance of the Central Online Monitoring System”;
VI. Additions and amendments to the Instruction of the Minister of Finance “On the administration and documentation of the procedures of cash registers”.
Legal News March 2017
In the attached Legal News of March 2017, you will find the following
I. Law no. 17/2017 “On some amendments and additions to the law no. 9947, dated 07.07.2008 “On industrial property”, as amended”
Special Tax News April 2017
In the attached Special Tax News of April 2017, you will find the following
I. Law no. 33/2017 “On the payment and deletion/remission of the tax liabilities, customs duties and the removal from circulation of the transport vehicles after the deletion/remission of the tax liabilities”
Tax News February 2017
In the attached Tax News of February 2017, you will find the following:
I. Extension of the deadline of application of the Law no. 81/2016 “On the re-evaluation of the immovable property”
II. Reduction of the list of machineries and equipment entitled for VAT exemption on import
III. Improvements in the communication of the tax administration with taxpayers
Legal News February 2017
In the Legal News of February 2017, you will find the following:
I. Law no. 60/2016 “On whistleblowing and protection of the whistleblowers”
II. Amendments to Law no. 7746, dated 28.07.1993 "On Hydrocarbons", as amended
Tax News January 2017
In the attached Tax News of January 2017, you will find the following:
I. Normative Act of the Council of Ministers on social and health insurance contributions
II. Decision of the Council of Ministers “On determining the operating procedures of the Commission for Assessment of Tax Appeals”
III. Additions and amendments to the Decision of the Council of Ministers “On the taxpayer’s advocate”
IV. Additions and amendments to the Decision of the Council of Ministers “On implementing provisions of the Law “On VAT””
V. Additions and amendments to the Instruction of the Minister of Finance “On tax procedures”
VI. Instructions of the Minister of Finance on implementation the Law no. 155/2015 “On gambling in the Republic of Albania”
Legal News January 2017
In the Legal News of January 2017, you will find a summary of the following:
I. New law “On safety in mining and underground works of hydropower activities”
Tax News on Fiscal Package 2017
In the attached Tax News, you will find the following:
I. Amendments to the law no. 8438, dated 28.12.1998 “On income tax”, as amended
II. Amendments to the law no. 9975, dated 28.07.2008 “On national taxes”, as amended
III. Amendments to the law no. 61/2012, dated 24.05.2012 “On excise tax”, as amended
IV. Amendments to the law no. 9981, dated 08.09.2008 “On approval of customs tariff levels”, as amended
Legal News December 2016
In the attached Legal News, you will find the following:
I. Law "On Bankruptcy" published with Official Gazette no. 226, dated 22 November 2016.