Albania — Value-added tax (VAT)
|General VAT Rate||Other Rates||Local Currency|
Albania's general VAT rate is 20%, with other rates including 0% that can apply to certain transactions. The Value-added tax (VAT) is administered by the General Directorate of Taxes of Albania in Tirana.
There is also a 3.5% turnover tax on small and medium sized enterprises.
Albania is a member of the Central European Free Trade Agreement trading bloc, which may affect international VAT collection and regulations.
Albania's consumption tax is called the Value-added tax (VAT), locally known as Tatimi mbi Vleren e Shtuar (TVSH), which was introduced in April 1995.
Albania VAT rates for 2023
- Zero-rated and exempt
Albania VAT number format
Businesses in Albania that are required to collect tax will be issued an identification number. Tax identification numbers can be verified with the General Directorate of Taxes of Albania, and will follow a certain format. The VAT number format is A23456789B.
Albania VAT return periods
Businesses in Albania that are required to collect tax from consumers must file regular tax returns with the General Directorate of Taxes of Albania in Tirana. Albania's VAT return periods are:
- Supply of domestic goods
- Annual turnover of ALL5 million
- Exporters and importers
- Subject to registration regardless of turnover
Recovery of VAT by non-established businesses
Non-established businesses are small, unincorporated businesses that sell taxable goods and may consist of a single individual, or several. Non-incorporated businesses in Albania are not required to collect taxes from the consumer.
Albania VAT Refunds
Many countries allow tourists, and others making purchases for export, to receive a VAT refund on exiting the country (or make purchases VAT free). While we don't have data on the Albania VAT refund program, more info can be obtained from the General Directorate of Taxes of Albania.
Albania Tax Sources & Citations
- EN: Albania Value Added Tax
- RU: НДС
- CN: 增值税
- Albania General Directorate of Taxes of Albania (1)
- Ernst & Young global VAT tax study, Albania (updated 2023)
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