Albania
Vat Registration Thresholds No threshold; mandatory registration for all businesses performing taxable supplies
Vat Rates Standard rate of 20%, with reduced rates for some goods and services (e.g., 6% for specific goods).
Vat Registration Process Businesses must apply to the Tax Administration of Albania. Application can be done online.
Taxable Transactions Goods and services sold within Albania, including digital products and e-commerce.
Registration Exceptions Exemptions may apply to specific industries or small-scale businesses, but generally registration is required.
Vat Filing Frequency VAT returns must be filed quarterly or annually depending on business turnover. Monthly for large businesses.
Intra Community Transactions Albania applies VAT to goods sold within the country, with no specific VAT rules for cross-border EU transactions.
Exemption Schemes Small businesses exemption available for those with turnover under a specific threshold (determined by local tax office).