VAT Return in Albania (Deklarata e TVSH-së)

VAT-registered businesses in Albania file a VAT return every month through the tax administration portal. This guide covers who files, the deadline on the 14th, how the return is calculated from sales and purchase books, a worked ALL (and EUR) example, and what happens if you file or pay late.

Who files and how often

Any person registered for VAT in Albania files a monthly VAT return, even for months with no activity. Registration is generally required once annual taxable turnover passes the statutory threshold (commonly 10 million ALL — confirm the current figure) and is mandatory regardless of turnover for certain activities such as import/export and some professional services. See the VAT registration guide and VAT in Albania.

The deadline

The VAT return and the related payment are due by the 14th day of the month following the tax period. Purchase and sales books that support the return are submitted electronically on the same cycle. If the 14th is a non-working day, the deadline moves to the next working day. Compared with Kosovo’s 20th, Albania’s calendar is tighter — comparison: Kosovo vs Albania VAT.

Filing through the portal

Returns are filed online in the tax administration’s self-service portal using your NIPT/NUIS credentials. Fiscalization means many sales lines are already known to the system; you reconcile, adjust where needed, confirm, submit, and pay via bank transfer with the generated reference.

Official source: Albanian Tax Administration — Value Added Tax. Process context: fiscalization in Albania.

Output VAT vs deductible VAT

Worked example (20% rate)

Sales of 1,200,000 ALL net at 20%, purchases of 500,000 ALL net at 20%:

• Output VAT = 1,200,000 × 0.20 = 240,000 ALL
• Deductible VAT = 500,000 × 0.20 = 100,000 ALL
• VAT to pay = 240,000 − 100,000 = 140,000 ALL

EUR check at an illustrative rate of 100 ALL = €1: net sales €12,000 → VAT €2,400; purchases €5,000 → input €1,000; payable €1,400. Always compute the return in the currency and boxes the portal expects; use EUR only as a management cross-check. Formulas: how VAT is calculated.

Mixed rates and exports

If you have 6% accommodation lines beside 20% consulting, keep separate subtotals. Averaging rates understates or overstates tax. Export of goods at 0% still belongs on the return with supporting documents — see also import VAT and customs when you reverse the flow. Service place-of-supply issues: VAT on services.

Late filing and payment

Late submission of the return and late payment of the VAT each carry their own penalties, plus interest on unpaid tax until settled. Filing on time protects you from the late-filing penalty even if payment follows a few days later. Details: VAT penalties.

Month-end reconciliation checklist

Before you submit, tie the portal figures back to source documents. Match fiscalized sales reports to output VAT by rate. Confirm every deductible purchase invoice shows your NIPT and relates to taxable activity. Investigate gaps larger than a rounding cent. If you hold stock purchased in prior months, remember input VAT is claimed when you hold a valid invoice for a deductible use — not when cash leaves the bank. For quotes still open at month end, do not declare VAT until the fiscal invoice exists.

Teams that also sell into Kosovo should keep Albanian return packs separate from Kosovo packs. A single spreadsheet with mixed 20% and 18% columns is a common source of wrong box totals. Use the country comparison when you brief new staff: Kosovo vs Albania VAT.

Self-employed filers

Freelancers who crossed the threshold (or registered early) use the same monthly return. Keep fiscal identifiers from every e-invoice; they are your audit trail. More: freelancer VAT in Albania.

TVSH.AL is an independent calculator, not a tax authority. Confirm deadlines, boxes, and thresholds with the tax administration or a qualified accountant before you file.