The New Public Oversight Board Regulation / What It Means for Statutory Auditors and Businesses       The Public Oversight Board (POB) has introduced a new regulation concerning the quality control of statutory audits, replacing the prior 2018 framework. This updated regulation (Decision No. 44, September 30, 2025) establishes updated procedures and mechanisms for how the audit quality assurance … Read More

Electronic Registration of Lease Contracts on e-Albania       In Albania, a rental relationship does not end with the mere signing of a contract between the parties. In certain cases, the law requires that the lease agreement be electronically registered through the e-Albania platform, making it an official and legally enforceable document against third parties. Legal Basis The obligation … Read More

Starting a Business in Albania: A Complete 2025 Guide     Albania offers a growing and dynamic environment for entrepreneurs, but navigating the setup process requires careful planning and understanding of local laws.Whether you’re opening your first small venture or expanding internationally, this guide explains how to register a business in Albania, select the right legal form, and avoid the … Read More

Albania Adopts Law No. 52/2025 on Trademarks       Tirana, July 2025 – The Albanian Parliament has approved Law No. 52/2025 “On Trademarks”, a reform designed to modernize the trademark protection system and bring it closer to European standards. The legislation aims to provide greater legal certainty for businesses, safeguard consumers, and enhance the country’s appeal to foreign investors. … Read More

Short-Term Rentals in Albania: New Tax Reporting Obligations from 2026       As of January 1, 2026, individuals in Albania who rent out residential properties for short-term stays will be subject to a new fiscal obligation, marking a significant step towards formalizing this rapidly growing segment of the housing and tourism market. This development introduces a simplified yet structured … Read More

The New Payment Systems in Albania: AIPS, AIPS-EURO, and AECH       On September 3, 2025, the Bank of Albania approved a new set of regulations modernizing the country’s national payment infrastructure. The reforms affect three key systems: AIPS (Albanian Interbank Payment System) – the RTGS system for high-value payments in Lek AIPS-EURO – the equivalent RTGS system for … Read More

Individuals with Net Profits Over 14 Million ALL Will Be Taxed at 23%, Aligned with LLCs and JSCs ​     The Ministry of Finance has updated Instruction No. 26, dated September 8, 2023, regarding income tax, clarifying the tax treatment of self-employed individuals who derive the majority of their income from one or a few clients. This update aligns … Read More

New rules for certifying maritime tourism operators take effect ​     The Ministry of Finance has updated Instruction No. 26, dated September 8, 2023, regarding income tax, clarifying the tax treatment of self-employed individuals who derive the majority of their income from one or a few clients. This update aligns the reporting system more closely with standard accounting practices … Read More

Refund of Prepaid Tax Installments and Legal Updates for Freelance Professionals ​     The Ministry of Finance has updated Instruction No. 26, dated September 8, 2023, regarding income tax, clarifying the tax treatment of self-employed individuals who derive the majority of their income from one or a few clients. This update aligns the reporting system more closely with standard … Read More

Major Tax Shift in Albania: When Does Self-Employment Become Employment? ​     The Ministry of Finance has updated Instruction No. 26, dated September 8, 2023, regarding income tax, clarifying the tax treatment of self-employed individuals who derive the majority of their income from one or a few clients. This update aligns the reporting system more closely with standard accounting … Read More