Tax procedures
How a business deals with the tax administration: filing, payment, audits and appeals.
Law no. 9920/2008Read more →
Topic
Tax & Legislation
Here you'll find information on tax legislation, the main obligations of a business and the changes that may affect your activity. Choose the topic you're interested in to read practical explanations and find the relevant laws, instructions and official sources.
What you'll find here
- Tax procedures
- VAT
- Income tax
- Fiscalization
- Payroll and contributions
- Local taxes
Topics
Choose the topic you need
For each topic you'll find the key issues, the questions businesses ask most often, the legal basis and practical articles from Abacus.
Income and profit tax
How the taxable result is calculated, which expenses are recognised, and how instalments and the annual return work.
Law no. 29/2023Read more →
VAT
When does a business need to register for VAT? How does VAT work on purchases and sales, filing and the related obligations?
Law no. 92/2014Read more →
Fiscalization and invoicing
Electronic invoices, issuing and correcting invoices, payments, and what to do when the system has problems.
Law no. 87/2019Read more →
Payroll and contributions
Tax on salaries, social and health insurance, payroll lists and the employer's obligations.
Law no. 29/2023 · Law no. 7703/1993Read more →
Dividends and withholding tax
Distributing profit to shareholders, tax on dividends, and payments where tax is withheld at source.
Law no. 29/2023Read more →
Local taxes
Municipal taxes and fees, property tax, and how to check your business's local obligations.
Law no. 9632/2006Read more →
International business and double taxation
Tax residence, payments to non-residents and agreements for the avoidance of double taxation.
Law no. 29/2023 · Instruction no. 11/2024Read more →
Other topics: national taxes, customs and excise
National taxes, imports and exports, customs documents and excise duty, for the businesses they apply to.
Law no. 9975/2008 · Law no. 102/2014 · Law no. 61/2012Read more →
Legal library
Laws, instructions and official sources
Browse by type of document. Links lead to the official sources, where the version in force is always available.
Laws
The main tax laws, with their amendments.
- Law no. 9920/2008 on tax procedures
- Law no. 92/2014 on VAT
- Law no. 29/2023 on income tax
- Law no. 87/2019 on invoices and the turnover monitoring system
- Law no. 9632/2006 on the local tax system
Instructions
Ministry of Finance instructions explaining how the laws are applied.
- Instruction no. 6/2015 on VAT
- Instruction no. 26/2023 on income tax
- Instruction no. 11/2024 on double tax treaties
Decisions
Council of Ministers decisions implementing the tax laws, for example on fiscalization.
International agreements
Agreements for the avoidance of double taxation and the instruction on applying them.
Changes and updates
What has changed, who it affects and when it applies.
Read also
Other laws for your business
These laws connect with your tax obligations but are covered in their own sections.
- Law no. 25/2018 on accounting and financial statementsAccounting & Standards
- Law no. 9723/2007 on business registrationDoing Business in Albania
- Law no. 9901/2008 on traders and commercial companiesDoing Business in Albania
- Law no. 112/2020 on the register of beneficial ownersDoing Business in Albania
- Labour CodeEmployment & Payroll
Latest articles
2 articles
Tax & Legislation27 Oct 2026
How to Plan Your Business Compliance Calendar
Missed deadlines mean penalties. Here is how to build a simple compliance calendar for your monthly, periodic and annual obligations.
1 min readTax & Legislation27 Oct 2026
VAT in Albania: The Basics Every Business Owner Should Know
What VAT is, when your business must register, how invoicing and fiscalization work, and the simple habits that keep you compliant.
2 min read
Questions about your business's tax obligations?
We will be there for any questions you may have, as they affect both your tax and financial situations. Contact us at any time.