- Foreign companies selling digital services to non-VAT-registered persons in Albania must appoint a local tax representative, register for VAT, charge 20% VAT, and remit it through that representative.
- If the customer is VAT-registered in Albania, the foreign supplier does not charge VAT; the Albanian recipient accounts for it under the reverse charge rule.
- Covered services include telecom, broadcasting, website hosting, software supply/updates, remote maintenance, access to digital content/databases, online games/events, and distance learning.
- The notice aims to improve compliance, prevent tax avoidance, ensure equal treatment, and promote fair competition.
- Noncompliant foreign companies may face administrative and legal action under Albanian law.
Source: fiscal-requirements.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.
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