Taxpayers operating in Albania must provide essential information regarding the property where their business activities are conducted. This mandate, issued by the Albanian Tax Authorities, is vital for accurate withholding tax calculations and streamlining the pre-filling process for personal income tax returns.
What Information to Provide
Taxpayers must declare whether they own the premises where their business operates or provide details of their lease agreement. Supporting documentation, such as property ownership deeds or rental contracts, is required.
How to Submit the Information
The declaration process is straightforward:
- Log in to your e-Filing account.
- Access the “My e-Filing” section.
- Navigate to “My Profile.”
- Under “Taxpayer Details,” select “Address.”
- In the “Main Address” section, click on the lodge logo.
- Provide the necessary details about the property where the business operates.
- Upload the relevant ownership document or lease contract.
It’s essential to complete this process for each business unit, including both primary and secondary NIPT numbers. Detailed instructions can be found in the “Filling Details Manual.”
Legal Basis and Consequences
The requirement to submit property or lease information is grounded in Law no. 9920, dated 19.05.2008, “On Tax Procedures in RSH” (amended), Article 23, Point 1, and Law no. 87/2019, “On the Invoice and Circulation Monitoring System” (amended).
Failure to provide the business’s address is considered an administrative offense. Timely compliance is crucial to avoid penalties and maintain accurate tax records.
Expert Assistance
Given the mandatory nature of this declaration, businesses may seek professional assistance to ensure compliance. Eurofast International offers a comprehensive suite of tax services to support businesses across various industries.
By adhering to this requirement and providing accurate information, taxpayers contribute to the efficiency of the tax system and facilitate smoother tax compliance.
Ingrid Kodra
Global Mobility Consultant
Eurofast Tirana
tirana@eurofast.eu