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Albania

Albania changes Hydrocarbons Law

By adopting law no.6/2017, the Albanian Parliament amended the 1993 Law on Hydrocarbons (Exploration and Production). These last changes aim to make the law more easily applicable, as well as to bring it closer to the acquis of EU. The…

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Albania

Double Taxation Treaty between Albania and Iceland becomes effective

On 26th of September 2014, the Republic of Albania and the Republic of Iceland signed a treaty for the avoidance of double taxation and the prevention of tax evasion regarding income tax. This agreement was ratified by both countries and…

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Albania

Albanian Parliament amends the Law on Tax Procedures

In November 2016, the Albanian Parliament approved a large number of changes in one of the main laws regulating the activity of the Tax Authorities in the country, the Law on Tax Procedures. The amendments affected several aspects of the…

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Albania

Albanian Transfer Pricing Regulations

Transfer pricing rules have been present for more than a decade in the Albanian Corporate Income Tax (CIT) Law, but specific and detailed regulations on the application of these rules was only published in the Official Journal No 70, dated…

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Albania

Albania changes VAT exemption rules

The 2014 Albanian VAT law aimed to harmonize the Albanian VAT legal framework with the European Union acquis in this field, specifically with Directive 2006/112/EC. The new law included many provisions not covered by the previous law. Since the entry…

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Albania

Legal procedures for the registration of a new commercial company in Albania

The new laws’ approval on the National Registration Center and the commercial companies, respectively in 2007 and in 2008, represented a revolution in the process of the registration of commercial companies in Albania. Continuing with the reform aiming at the…

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Albania

Amendments to Albanian property tax requested by IMF

Albania | April 2016 | Property taxes in Albania are regulated by the law on the local tax system and consist of the building tax and the agricultural land tax. Subject to the property tax are all physical and legal…

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Albania

Albania introduces changes in the social contribution system for freelancers

Albania | March 2016 | On January 21st, 2016, the Council of Ministers of the Republic of Albania adopted a new decision, which aims to determine the reference monthly salary for purposes of calculating the mandatory social contributions for the…

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Albania

Albania and Morocco sign an Agreement on the Avoidance of Double Taxation

Albania | February 2016 | Albania and the Kingdom of Morocco preliminarily agreed on the need for a Double Tax Treaty back in 2012 when treaty negotiations commenced. The willingness to conclude such an agreement was reiterated in October of…

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Albania

Albania abolishes taxes for small businesses

Albania/December 2015 The government of Albania has announced a new tax reform which includes the removal of the obligation to pay the simplified income tax for small businesses with annual turnover up to 36,000 Euros (or 5,000,000 ALL). This reform,…

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