Post informues mbi TVSH-në dhe projektet me donacion/grant në Shqipëri, nga AEcO Business Solutions.
Donacion / Grant në Shqipëri
Kur një projekt financohet me donacion ose grant dhe marrëveshja parashikon se fondet nuk do të përdoren për pagimin e tatimeve, kontraktorët e huaj gëzojnë të drejtën e përjashtimit nga TVSH-ja. Megjithatë, ky përjashtim nuk aktivizohet automatikisht — kërkohet ndjekja e procedurave specifike pranë Agensise SASPAC dhe Drejtorisë Rajonale të Tatimeve.
Ndërkohë, nënkontraktorët shqiptarë janë të detyruar ligjërisht të lëshojnë fatura me TVSH deri në momentin e lëshimit të Certifikatës së Përjashtimit (Form 7A). Kjo krijon boshllëk financiar për palët e përfshira.
Roli i përfaqësuesit tatimor: Shoqëritë e huaja pa NIPT shqiptar duhet të caktojnë një përfaqësues tatimor lokal. Ky përfaqësues bëhet ndërmjetësi ligjor për çdo aplikim pranë DPT, DRT — nga Form 7A deri te aplikimi për rimbursim të TVSH-së.
• Ligji nr. 92/2014 “Për tatimin mbi vlerën e shtuar”, Neni 77 — Rimbursimi i TVSH-së
• UMF nr. 6, datë 30.01.2015, Neni 63/1 — Procedura e përjashtimit në import dhe trajtimit si furnizim i përngjashëm me eksportet për marrëveshjet e donacionit/grantit
AEcO NEWSLETTER JANUARY-DECEMBER 2023
YOUR REFERENCES FOR
TAX NEWS IN ALBANIA
AEcO Business Solutions has created the Tax Newsletter, covering the period from January to December 2023 with the aim of providing both local and international businesses with answers to key questions regarding tax regulations in Albania
Download below:
Open Position: Junior Accountant
We are looking for a Junior Accountant to join our team and manage our clients’ accounting tasks on a daily basis.
#Junior Accountant
Send you CV to the following email: [email protected]
About the job
The successful candidate should possess the following qualities and qualifications:
- University Degree in Finance – Accounting
- Second University diploma and/or a Master degree is a plus.
- Knowledge of updated tax legislation.
- A fluent English and Italian (is a plus) speaker and writer (we work with foreign clients).
- Capable of writing normal official correspondence with clients.
- Capable of working under pressure and meeting deadlines for oneself.
Legal changes to the average reference prices for the sale and purchase of buildings for residential purposes in Albania
According to decision no. 457 dated 26.07.2023, “For some changes in the Methodology of Determining the Taxable Value of Real Estate “Building”, of the Tax base for Specific Categories, the nature and Priority of Information and Data for the determination of of the Tax Base, as well as of the Criteria and Rules for the Alternative Assessment of the Tax Obligation as amended”, the average reference prices for the sale and purchase of buildings for residential purposes in Albania have been changed drastically in some of the territory areas, especially for the Municipality of Tirana.
The biggest increase of 76% compared to 2019 was experienced by “area 7/4”, which includes the roads from the “New Ring”, the “Flour Factory”, the former Aviation Field and Yzberisht. This was followed by a very high increase for the Area of Farka (73%), Petrela and Peza (60%) and further according to the following table:
The average reference prices for the sale and purchase of buildings for residential purposes are expressed in Lek/square meter according to the cities in Albania and according to the relevant areas in the Municipality of Tirana, where the most significant changes have occurred.
As a result of the increase in the sale and purchase average prices of buildings, the minimum reference prices for rental contracts of businesses also increases to the same extent, for which, the businesses will have to declare and pay a higher withholding tax for rent, for those cases where they have concluded a rental contract with a price very close to the minimum allowed by law from the previous DCM.
All entities should review the rent contracts and WHT declarations on Rent to check if they are affected by the new reference prices of buildings as per their territorial area.
- AEcO Business Solutions
For more information, please feel free to contact us at [email protected] or subscribe to our website to receive the latest amendments happening in the field of tax and more.
AEcO NEWSLETTER JANUARY-DECEMBER 2022
YOUR REFERENCES FOR
TAX NEWS IN ALBANIA
AEcO Business Solutions has created the Tax Newsletter, covering the period from January to December 2022 with the aim of providing both local and international businesses with answers to key questions regarding tax regulations in Albania
Download below:
AEcO NEWSLETTER AUGUST-DECEMBER 2021
YOUR REFERENCES FOR
TAX NEWS IN ALBANIA
AEcO Business Solutions has created the Tax Newsletter, covering the period from August to December 2021 with the aim of providing both local and international businesses with answers to key questions regarding tax regulations in Albania.
Download below:
AEcO NEWSLETTER JANUARY-JULY 2021
YOUR REFERENCES FOR
TAX NEWS IN ALBANIA
AEcO Business Solutions has created the Tax Newsletter, covering the period from January to July 2021 with the aim of providing both local and international businesses with answers to key questions regarding tax regulations in Albania.
Download below: