New legislation published in January 2026 introduces system-generated VAT returns for late filers and lowers cash transaction thresholds, alongside broader administrative and compliance changes.
Albania has published Law No. 79/2025 in the Official Gazette No. 11 of 15 January 2026, amending and supplementing Law No. 9920 of 2008 on tax procedures.
A key change provides that where a taxpayer fails to submit a VAT return by the deadline, the tax system will automatically generate and file the return within 24 hours using data from sales and purchase books. Taxpayers may amend these filings, but remain subject to late-filing penalties and any discrepancies identified later.
The gazette introduces mandatory electronic notifications and requires online businesses to publish registration data.
The law also tightens cash transaction limits, reducing the business-to-business cap to ALL 100,000 and introducing a new ALL 500,000 limit for business-to-consumer transactions.
Other legislative acts on the same issue address VAT, corporate income taxation, and a dedicated “Fiscal Peace Agreement” aimed at encouraging voluntary financial transparency.
These orders took effect immediately upon publication in January 2026.
