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Albania Introduces New Anti-Avoidance Rules and Tax Penalty Changes

Goods not accompanied by tax documents

Taxpayers who keep in storage, use, or transport goods not accompanied by tax documents are penalized as follows:

  • taxpayers registered for personal income tax from business or self-employment, who are not registered for VAT and other taxpayers are punished with a fine of ALL 25,000;
  • ….

Source Orbitax

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