Shareholder Loans in Albania: Tax Rules, Interest and Required Documentation in 2026       Financing a company through shareholder loans is a common practice among businesses operating in Albania. Rather than increasing share capital or obtaining financing from banks, shareholders may provide funds directly to their companies to support daily operations, investments or business expansion. However, although shareholder loans … Read More

Renting an Office or Commercial Property in Albania: What Are the Tax Obligations for Businesses?       Renting an office, retail store, warehouse or other commercial property is a common step for companies establishing or expanding their operations in Albania. However, signing a lease agreement and paying the monthly rent are not the only considerations. Depending on the landlord’s … Read More

VAT in Albania: When Can Businesses Recover VAT on Their Purchases?       Value Added Tax (VAT) is an important consideration for businesses operating in Albania. Although companies regularly pay VAT when purchasing goods and services, not every business expense automatically qualifies for VAT recovery. Understanding when input VAT can be deducted, which expenses may be restricted, and how … Read More

Tax-Deductible Business Expenses in Albania: What Can Companies Deduct in 2026?     Tax-Deductible Business Expenses in Albania: What Can Companies Deduct in 2026? Running a business involves a wide range of expenses, from employee salaries and office rent to technology, transportation and professional services. However, not every expense recorded in a company’s accounting records can automatically be deducted for … Read More

Working with Freelancers: Contracts, Invoices and Tax Obligations in 2026       Hiring independent professionals has become an increasingly common practice among businesses operating in Albania. From IT developers and marketing consultants to accountants, designers and other specialised service providers, freelancers offer companies access to professional expertise without necessarily establishing a traditional employment relationship. However, collaborating with a freelancer … Read More

Inactive Companies in Albania: What Tax and Reporting Obligations Remain in 2026?       Not every registered company carries out business activities continuously. Some businesses temporarily stop operating due to financial difficulties, restructuring, changes in ownership or the decision to postpone commercial activities. However, an important question arises: Does a company with no business activity still have tax and … Read More

Company Cars in Albania: Fuel, Maintenance and Tax Deductibility in 2026       Company vehicles play an important role in daily business operations, whether they are used for client meetings, deliveries, employee transportation or other commercial activities. However, purchasing a vehicle in the company’s name does not automatically mean that all associated expenses are tax-deductible. Businesses operating in Albania … Read More

Tax Audits in Albania Are Becoming Increasingly Data-Driven: Is Your Business Ready?       Dividend distribution is an important decision for any profitable company. However, before profits are transferred to shareholders, businesses must ensure that the distribution is properly approved, documented and reported in accordance with Albanian corporate and tax legislation. In practice, dividend distributions require coordination between a … Read More

Albania’s Tax Alignment with the EU: What Businesses Should Watch Going into 2027       Albania’s European integration process is continuing to influence the country’s tax and regulatory environment. As part of negotiations under Chapter 16 – Taxation, Albania is working towards greater alignment of its tax system with the European Union acquis, particularly in areas including VAT, excise … Read More

Albania’s Tourism Sector Under Increased Tax Monitoring in 2026       With Albania’s tourism industry continuing to expand, tax compliance within the sector has become an increasingly important focus for the authorities. The Albanian Tax Administration has adopted a dedicated Tourism Sector Plan for 2026 aimed at increasing tax compliance, transparency and formalisation across the industry. The plan provides … Read More