Albania – Country VAT guide

VAT Rates: Standard VAT rate is 20%, reduced VAT rate is 6%
Electronic invoicing: Electronic invoicing is mandatory for all taxable persons in Albania. The authenticity of the origin and the integrity of the electronic invoice’s content must be guaranteed by registration of the taxable person at the tax authorities’ central online platform.
Pre-filled VAT return: Since July 2022, the Fiscalization system automatically fills in VAT returns and the books of sales and purchases based on invoices submitted to the central tax administration.
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