Albania

On 5 September 2026, the General Directorate of Taxes (GDT) published a transparency report detailing its expanded data cross-referencing capabilities under the amended Law No. 87/2019 on Electronic Invoicing and Law No. 79/2025 on Tax Procedures. The tax administration now automatically matches data from multiple sources: real-time e-invoice registers, bank transaction reports (submitted monthly by

On 7 September 2026, tax advisors flagged a critical convergence of four major statutory deadlines on 31 December 2026 for Albanian businesses. According to the tax calendar under Laws No. 29/2023, 92/2014, 9920/2008, and 87/2019, the following obligations fall due simultaneously: (1) submission of annual financial statements to the National Business Center (QKB) for commercial

Effective 1 September 2026, the Albanian Government confirmed the final deadline of 31 December 2026 for mandatory installation of certified fiscal POS (Point of Sale) systems by all businesses engaged in cash transactions, pursuant to Law No. 87/2019 on fiscalization and Law No. 9920/2008, Article 59 (as amended by Law No. 79/2025). The requirement applies

On 31 August 2026, Finance Minister Petrit Malaj held a strategic session with regional directors of the Tax Administration and Customs Directorate. The meeting focused on modernizing taxpayer services, enhancing compliance risk management, and implementing the new Integrated Tax Information System (ITIS). The reform agenda aligns with OECD recommendations and the government’s Public Financial Management

On 27 August 2026, Albanian tax consultants highlighted a draft law that would impose DAC7-style reporting obligations on digital platforms operating in Albania. The proposed legislation requires platform operators to collect and transmit detailed seller information — including identity, tax residence, and transaction volumes — to the General Directorate of Taxes. This move aligns with

An article published on 25 August 2026 warns that the Albanian Tax Administration is increasingly scrutinizing loans and cash withdrawals by partners in limited liability companies (sh.p.k.) and joint-stock companies (sh.a.) under the disguised dividend provisions of Law No. 29/2023, Article 59. Where a partner receives funds without a formal dividend distribution resolution, and the

On 18 August 2026, the General Directorate of Taxes (GDT) published an official notice regarding the functioning of the national fiscalization system. This communication aims to inform all taxpayers about recent technical adjustments, system availability windows, and compliance obligations for issuing fiscal invoices through certified cash registers. The notice references the Fiscalization Law and related

The latest directive issued by the Central Tax Administration (Administrata Tatimore) outlines a comprehensive sectoral plan targeting modernisation of fiscal procedures and expansion of digital public services for the 2026 fiscal year. The plan, released on 16 August 2026, builds upon existing regulations including Implementing Regulation No. 2026/1422 (UCC‑IA) and aims to streamline customs compliance,

On 16 August 2026, the Albanian Tax Administration (AT) formally published the Sectoral Plan governing market surveillance and online service regulations, marking a significant step toward modernizing the national tax framework. The plan is designed to address growing complexities in digital commerce, establish clear obligations for online businesses, and enhance the Administration’s capacity for real-time