As of January 1, 2026, amendments to the law "On Tax Procedures" have entered into force, aimed at increasing efficiency in revenue collection, facilitating taxpayers' compliance with obligations, and strengthening the fight against informality. Ekofin.al lists all the amendments in a summarized form below.
1. Complete digitalization of communication with taxpayers
One of the most important innovations is the complete transition to electronic communication between the tax administration and taxpayers, replacing the traditional postal service.
All administrative acts will be signed electronically and sent to taxpayers digitally, which reduces costs, speeds up procedures and increases transparency.
2. Online commerce under full fiscal supervision
The draft law explicitly includes economic and commercial activities carried out via the internet, forcing online businesses to register and pay taxes.
Entities operating online must publish identification data (NIPT, address, contact) on their website, while failure to comply with this obligation may lead to the suspension of the website.
This change aims to address informality in e-commerce and implement the recommendations of the Supreme State Audit Office on online purchases.
3. Stronger measures against unregistered businesses
If an entity carries out activities without being registered, the tax administration may apply not only fines, but all administrative measures provided for by tax legislation, including the assessment of VAT for goods without an invoice.
This change eliminates the preferential treatment previously enjoyed by unregistered entities, equalizing penalties and strengthening the fight against the informal economy.
4. Reducing the use of physical money
To increase formalization and traceability, the draft law lowers the limit for cash payments between businesses from 150 thousand lek to 100 thousand lek, while setting a limit of 500 thousand lek for cash payments between individuals and commercial entities.
These measures are in line with the Medium-Term Revenue Strategy 2024–2027, which aims to reduce cash in the economy.
5. Obligation to equip with POS terminals
All taxpayers accepting cash payments will have to be equipped with POS terminals within the deadlines set by law – by May 30, 2026 for accommodations, transportation, and public entities, and by December 31, 2026 for other taxpayers.
This measure is expected to increase transparency and the use of electronic payments, accompanied by tariff relief from banks and card companies.
6. More flexible self-declaration for individuals
Individual taxpayers will have the right to correct their annual personal income tax return up to 6 months from submission, no more than twice.
Also, the deadlines for submitting amended declarations are reduced from 36 to 24 months, to increase efficiency and reduce abuses.
7. Automatic electronic notifications and declarations
The tax administration's electronic system will automatically complete the VAT declaration if the taxpayer does not submit it within the legal deadline.
The automatic declaration is based on fiscalization data and sales and purchase books, significantly increasing compliance and efficiency.
8. Suspension of reimbursements during criminal investigations
Taxpayers who are subject to investigation for tax fraud or income concealment will not receive VAT refunds until the procedures are completed.
This mechanism, already applied in practice, is legally sanctioned to ensure a clear legal basis and prevent abuses.
9. New procedures for the sale of confiscated property
The draft law gives the Council of Ministers the authority to approve by decision the procedures for the sale of assets confiscated by the tax administration.
This provision aims to clarify procedures and harmonize the law with institutional changes, including the new role of the State Cadastre Agency.
10. Strengthening the role of Tax Investigation
Tax Investigation Units will have the right to conduct preliminary tax assessments in cases of concealment of income with the intent to deceive, after authorization from the Director General of Taxation.
This change shortens procedural deadlines and increases efficiency in pursuing tax evasion cases.
11. Exemption from late payment interest for public institutions
Central and local government institutions are exempt from late payment interest in cases where the delays are the result of legal acts, sub-legal acts or judicial decisions with retroactive effects.
12. Sanctions for producers and maintainers of fiscal software
The draft law provides for the fine of manufacturers or maintainers of fiscal devices who refuse to cooperate with the tax administration for their opening or verification.
This provision aims to guarantee the integrity of the fiscalization system and prevent technical abuses of fiscal data.
13. Harmonization with the new income tax law
In accordance with the new Law No. 29/2023 "On Income Tax", legal references and terminology have been updated to avoid inaccuracies and to unify the implementation of tax legislation at all levels.
This package of changes aims to strengthen fiscal discipline, improve tax compliance and reduce informality, by further integrating elements of electronic governance and digital technology into the country's fiscal administration. /ekofin.al/
