To keep you up-to-date with the latest economic and financial
developments, this bulletin prepared by our Tax Team provides
information that may affect the operation of your business in
Albania.
Issue 03/17
The Supreme Court rules on exemption from VAT
registration of lawyers having an annual turnover less than 5
million
Under the current VAT Law (law no. 92/2014 "On Value Added
Tax"), taxable persons that have an annual turnover lower than
the threshold set forth by the decision of the Council of Ministers
are not required to be registered for purposes of value added tax
(VAT).
The Decision of the Council of Ministers no. 953, dated
29.12.2014 "On implementing provisions of law no. 92/2014
"On Value Added Tax in the Republic of Albania"
determines that the annual threshold for VAT registration is Leke 5
million. However, the Decision provides for an exception of such
rule. Specifically, certain taxable persons such as lawyers,
notaries, doctors, dentists,
