Briefly enumerated changes are presented by ZLA Consulting as follows: On the VAT registration threshold Decision no. 576 which amends the Decision no.953 "On the implementing provisions of law no 92/2014 on VAT” Increase of the VAT registration threshold to 10 million ALL ● The minimum threshold...
LAW no. 112/2020 "ON THE REGISTER OF BENEFICIARY OWNERS" The object of the law is: “Regulation of the definition of the beneficiary owner, the obligated subjects, which must register the beneficiary owners, the creation, functioning and administration of the Register of...
The deadline for submitting the declaration and payment of personal income tax has been postponed until June 30, 2021 href="https://www.linkedin.com/posts/zla-consulting_conto-economico-individuale-annuale-diva-activity-6793535538755342336-2dzD">DIVA UNTIL 30 APRIL 2021 Each individual, who is employed by more than one employer; Each individual resident in Republic of Albania, whose incomes...
ACQUISITION OF ALBANIAN citizenship Albanian citizenship is acquired by: birth; naturalization; adoption. Acquisition of citizenship by birth Everyone born of at least one parent with Albanian citizenship shall acquire Albanian citizenship automatically. A child born or found within the territory of the Republic of Albania acquires Albanian...
➥From 1 June 2021 - The obligation to wear the protective barrier (mask) in outdoor environments is removed. -The obligation to wear the mask indoors as well as on public transport will remain in force. - The lockdown time will be from 23:00 until 06:00 o’clock. -Night...
Added motivations for obtaining a residence permit Au Pairs” Residence Permit A person who is temporarily invited from a family, in order to improve his language skills and knowledge of the Republic of Albania, in exchange for light household chores and...
From 01 September 2021, every taxpayer has a legal obligation to issue only fiscal tax invoices. The non-fiscal invoices will be recognized only for cost effect, which are conditioned by other causes that do not depend from the taxpayer. Non-fiscal...
In law no.8438, date 28.12.1998, has changed Pasqyra no.1 “Table for personal income tax from employment” as below. Presence of customs authorities only when deemed necessary. Failure to keep records or accounting for a certain period or not giving them...
According to the Decree no. 604 dated 14.09.2022, starting from September 2022, the minimum shall be 34.000 Leke, Therefore, the maximum salary for the effect of calculating social security contributions will be ALL 149,954;
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