Albania Issues VAT Compliance Notice for Non-Resident Digital Service Providers

• Albania’s Tax Authority issued a notice on May 14, 2025, for non-resident digital service providers about VAT responsibilities.
• The VAT compliance framework is based on the Law on Tax Procedures and the Value-Added-Tax Law.
• The notice is effective immediately, urging providers to comply with VAT obligations.
• Non-resident providers must register for VAT, charge, and report it to the tax authority.
• A local tax representative is needed for registration and VAT requirements.
• A 20 percent VAT rate applies to B2C digital services.
• B2B transactions require self-assessment of VAT using the reverse-charge mechanism.
• The notice aims to expand the scope of taxable persons for VAT registration.
• The tax authority will conduct audits if providers are not compliant.
• Providers should acquire a local tax representative, charge VAT, and remit it to authorities.

Source: 1stopvat.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

---

---