VAT is one of the first obligations new business owners face in Albania. The concept seems simple, but practice requires discipline and planning.
Who must register
Businesses reaching the mandatory turnover threshold or choosing voluntary registration need a VAT number. This affects invoices you issue and monthly declarations.
How filing works
Each month you report VAT calculated from sales and purchases. The difference determines whether you owe tax or have credit for the next period.
Common mistakes
Missing purchase invoices, wrong dates and lack of digital backup are the most frequent causes of penalties.