Albania Extends Special VAT Regime for ALPEX Until EU Accession

Albania plans to extend the special VAT regime for ALPEX electricity trades beyond December 31, 2026, so it remains in force until Albania joins the EU.
Under the regime, VAT is not charged at the time of sale on exchange-traded electricity; instead, the buyer accounts for and declares the VAT.
The draft fiscal package 2027 would remove the fixed end date from the VAT law and add a new provision tying the regime’s duration to EU accession.
The change is intended to preserve trading conditions, improve cash flow for market participants, and maintain predictability; no administration problems have been reported so far.
The amendment would enter into force 15 days after publication and apply from January 1, 2027, with no expected impact on the state budget.

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.