VAT guides

Practical, plain-language guides maintained by the TVSH.AL editorial team. Pick a topic below or jump back to the free calculator.

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  Compliance

  VAT on Mixed Supplies: Multiple Rates, Exempt Sales, and Input VAT

  How SMEs handle invoices and costs involving several VAT rates, exempt activities, shared overheads, and fair allocations in Albania, Kosovo, and Italy.

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  Freelancer

  VAT on Agency Commission: Principal, Agent, and Invoice Treatment

  Practical VAT guide for agencies, brokers, platforms, and intermediaries handling commissions in Albania, Kosovo, Italy, and cross-border work.

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  Compliance

  VAT Cash Accounting: Timing VAT When Customers Pay

  How cash-accounting VAT differs from invoice accounting, with eligibility, payment allocation, bad debts, records, and Albania, Kosovo, and Italy cautions.

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  Compliance

  VAT Margin Scheme: Used Goods and Profit-Margin VAT

  Practical guide to margin-scheme VAT for eligible second-hand goods, records, invoices, losses, imports, and country-specific checks.

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  Cross-border

  Italian Partita IVA and VIES Checks for Balkan Traders

  Practical, non-legal guide for Albanian and Kosovo businesses validating Italian VAT details, VIES results, invoices, and evidence.