Legislation implementing changes to the Albanian tax procedures, VAT, and excise duty laws included in the 2023 fiscal package presented by the Ministry of Finance and Economy in October 2022 was published in the official gazette on 20 and 22 December 2022 as Laws No. 83/2022, 82/2022, and 81/2022, respectively. The amendments apply as from 1 January 2023. The key measures are discussed below and include limits on cash at hand, revisions to the general anti-avoidance rule, changes to the penalty regime, and an increase in the scope of VAT exemptions.
Source Deloitte
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