Albania’s government has shortened tax amendment deadlines and updated VAT procedures, requiring taxpayers to review automatically filed returns. Reforms under Law No. 79/2025 also introduce mandatory POS terminals, electronic notices, and online seller registration.
The Albanian government has approved amendments to the Income Tax Law and VAT Law under Law No. 79/2025, published on 15 January 2026.
The standard period for amending annual individual income tax returns has been reduced from 36 to 24 months. Taxpayers may correct their return within six months of submission, with a maximum of two corrections.
For VAT, if returns are not submitted by the deadline, the tax system automatically generates and submits them within 24 hours based on available data. Taxpayers remain responsible for checking and correcting these returns, with penalties applying for late submissions or discrepancies.
The reforms are part of a broader package of tax-related legislation aimed at modernising procedures, improving compliance, and expanding electronic reporting.
Summary of Key Tax Legislation (2026)
| Law / Document | Key Provisions | Deadlines / Notes |
| Law 79/2025 | Tax procedure modernisation; mandatory POS terminals; electronic notices; online seller registration | POS terminals by 30 May (tourism, transport, public sector) / 31 Dec 2026 (others) |
| Law 80/2025 | VAT compensation for agricultural producers | 10% claim via invoices and bank details |
| Law 81/2025 | Defines crypto-assets; non-resident artist tax residency exemption; triple deduction for sports sponsorships | 24-month residency exemption; triple deduction for sponsorships |
| Law 84/2025 | Voluntary agreement to settle corporate/business taxes; re-declaration of assets | Estimated profit 18% above prior year; 5% tax on re-declared assets |
| Law 86/2025 | Tax and customs debt erasure / partial relief | Pre-2015 debts erased; 2015–2019 debts partially relieved if paid by mid/late 2026 |
