Albania

The 18th meeting of the European Union–Albania Subcommittee on Economic, Financial and Statistical Issues took place on 29–30 September 2026 in Tirana, co-chaired by Deputy Minister of Finance Andi Memeti. The session formed part of the ongoing Stabilisation and Association Agreement (SAA) dialogue, focusing on Albania’s convergence with the EU acquis in taxation, public finance

As of 1 January 2026, Albania’s preferential 5% corporate income tax rate for IT service exports has officially expired, following the conclusion of the incentive period established under Law No. 29/2023, Article 69. The measure, introduced to stimulate the digital economy, applied to certified IT companies with annual turnover below 14,000,000 LEK. With the expiration,

On 22 September 2026, AlProfit Consult published detailed guidance on accounting and VAT compliance for bed & breakfast establishments in Albania. The article addresses the critical requirement to separate accommodation services (subject to the reduced 6% VAT rate under Law No. 92/2014, Articles 47–50) from food and beverage services (standard 20% VAT). This split invoicing

On 22 September 2026, the Albanian Transparency Board issued a decision imposing temporary maximum wholesale and retail prices for petroleum and gas sub-products. The measure is grounded in Council of Ministers Decision No. 711, dated 16 September 2026, which declared a state of price monitoring for essential energy products. The Board’s intervention aims to curb

As of 21 September 2026, the Albanian Ministry of Finance published the preliminary fiscal performance report for January–August 2026. The report details total revenue collection, tax receipts, and expenditure execution against the annual budget. This release provides critical insights into the country’s fiscal health, highlighting trends in VAT, income tax, and customs duties. The data

In a significant clarification issued on 15 September 2026, the General Directorate of Taxes (GDT) published Circular No. 8/2026 addressing the VAT treatment of dental and medical clinic services. Contrary to widespread belief, holding a professional license from the Ministry of Health and Social Protection does not automatically exempt a clinic from VAT obligations. Under

On 19 September 2026, the Transparency Board adopted a complementary decision updating the temporary maximum prices for petroleum and gas sub-products, building on the framework established by Council of Ministers Decision No. 711 (16 September 2026). This adjustment reflects revised international benchmark prices for crude oil and refined products observed during the first half of

On 18 September 2026, Finance Minister Petrit Malaj convened a meeting with supermarket representatives and major suppliers to analyze profit margins along the price formation chain. The initiative, dubbed “Price Mirror,” aims to identify excessive markups that inflate consumer prices and to calibrate fiscal policies—including VAT rates and excise duties—accordingly. The analysis directly supports the

Released 13 September 2026, this briefing covers the Tax Administration’s intensified scrutiny of business splitting arrangements designed to keep each entity below the 14,000,000 LEK annual turnover threshold that qualifies for the 0% profit tax regime (Law No. 29/2023, Article 69, valid until 31 December 2029). The General Directorate of Taxes now applies a substance‑over‑form

As the 2026 tourism season peaks, the General Directorate of Taxes (GDT) has released updated compliance guidelines for restaurants and bars under Instruction No. 15/2026, focusing on fiscalization, inventory management, and VAT rate application. The hospitality sector faces unique challenges: mixed VAT rates (20% for alcoholic beverages and standard meals, 6% for non-alcoholic beverages and