Understanding VAT Rules for Service Exports from Albania: When to Charge 0% or 20% VAT

• In Albania, VAT on services depends on the client’s location and type.
• No VAT is charged for services to foreign businesses.
• VAT is charged at 20 percent for services to individuals outside Albania.
• VAT is charged at 20 percent for any client within Albania.
• Proper documentation is required for VAT-free service exports.
• Freelancers providing services abroad are part of service exports and should not charge VAT.

Source: altax.al

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.