- The VAT law changes for Albanian farmers take effect January 1, 2026, aiming to support farmers and formalize the sector.
- The compensation rate for VAT on agricultural inputs increases from 0% to 10%, paid directly by the tax administration.
- Only sales to VAT-registered buyers (collectors, processors, certified agritourism entities) are eligible for compensation.
- Compensation is now paid within 30 days by the tax administration, not by buyers, to improve efficiency and reduce abuse.
- Farmers must obtain a fiscalized tax invoice from buyers to claim compensation.
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.
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