Compendium · Europe · Albania
Albania: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Foreign providers of electronically supplied services to Albanian consumers (and to businesses not registered for VAT) must appoint an Albanian tax representative, register for VAT, charge 20% VAT, and declare and pay through that representative — from the first in-scope supply; there is no free threshold for non-established sellers
Not supported by the free-threshold API: why
Nil-threshold regime
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Threshold and rates (VAT)
- Free threshold?
- No — Nil-threshold regime
- Amount / measure
- ALL 0
No registration threshold for non-resident digital / electronic-service B2C suppliers — register from first in-scope supply - Window
- No threshold (from the first sale)
- Standard rate
- 20.0%
Standard VAT rate 20% (Law No. 92/2014 on VAT). The May 2025 DPT notice instructs foreign digital sellers to apply 20% on sales to non-taxable persons in Albania - Who must register
- Non-established providers of electronically supplied / digital services to non-taxable persons located in Albania (individuals and entities not registered for VAT). B2B supplies to Albanian VAT-registered customers are reverse-charged by the customer; the foreign seller does not charge Albanian VAT on those supplies through the representative
- Evidence of location
- Not specified as a fixed two-evidence checklist in the DPT May 2025 notice. Place of supply for these services to non-taxable persons is where the person is established, has a permanent address, or usually resides (destination principle under Law 92/2014). Until DPT publishes a checklist, keep billing address, IP/geolocation, and payment-instrument country as commercially relevant location records
- Invoicing
- Once registered via the tax representative, charge 20% VAT on in-scope B2C supplies. Secondary commentary notes that fiscalization / e-invoicing rules can apply to the representative's invoices for certain electronic services; follow the representative's local compliance process. Not specified in detail in the English DPT notice as of 2026-10-29
- Filing
- Monthly VAT declaration and payment: not later than the 14th of the following month (DPT tax calendar — 'Declaration of the Value Added Tax (VAT) form'). Currency: ALL (Albanian lek), paid through the appointed tax representative
- Effective
- Obligation rests on Law No. 92/2014 Arts. 29, 86 and 87 and Law No. 9920 Art. 9. DPT published a compliance reminder for multinational digital providers on 14 May 2025
- Authority
- Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxes)
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — Nil-threshold regime
How to register
- Self-register online?
- No — tatime.gov.al has no English self-service path for non-residents. e-Albania requires an Albanian national ID, and efiling.tatime.gov.al directs non-citizens to a tax office. A non-resident cannot complete VAT registration alone online
- Resident representative / fiscal agent
- Mandatory. The non-resident appoints a resident tax representative (individual, commercial natural person, or legal entity). The representative must register with the regional tax directorate (DRT) within 5 days of appointment and before Albanian obligations start, and must register for VAT (TVSH). The representative is jointly liable for the non-resident's tax obligations (Law No. 9920 Art. 9; Law No. 92/2014 Arts. 86–87; DPT notice 14 May 2025)
- Regime
- Non-established VAT (TVSH) registration through a resident Albanian tax representative. There is no OSS-style simplified portal for foreign digital sellers
Steps (in order)
- Confirm the supply is an electronically supplied service under Law 92/2014 Art. 29 (telecom; broadcasting; website/hosting/remote maintenance; software; images/text/databases; music/films/games/events; distance teaching) sold to a non-taxable person in Albania
- Appoint a resident Albanian tax representative (jointly liable). Put the mandate in a decision or power of attorney and a representation / agency agreement that authorises invoicing, VAT filings, payments, refunds, record-keeping, and tax audits
- Have the representative register at the regional tax directorate (DRT) — Taxpayer Service / Registration Sector — within 5 days of appointment and before obligations begin. Online route (representative / e-Albania account holder): — https://e-albania.al/ServiceDetails/13938
- Alternatively, file the same registration in person at the competent regional directorate (DRT)
- Complete VAT (TVSH) registration for the non-resident through that representative and charge 20% VAT on in-scope B2C sales; file and pay monthly via the representative (due by the 14th of the following month) — https://tatime.gov.al/entitete/?artikull=perfaqesuesi-tatimor
- For B2B supplies to Albanian VAT-registered customers, do not charge Albanian VAT through the representative — the customer reverse-charges
Documents
- Appointment decision or power of attorney — Names the resident tax representative. If executed abroad, use original or certified true copy; foreign public documents need apostille (Hague) or traditional legalisation, then Albanian notarial translation
- Certified representation / agency agreement — Certified copy. Must authorise at least: issuing/accepting invoices; filing VAT and other tax returns; paying tax and receiving refunds; keeping records; representing at audits; import/export VAT/customs if relevant
- Non-resident's tax registration certificate — Certified copy from the home-country tax authority showing the non-resident is active. Age limit: issued within the last 3 months (not older than 90 days) before the Albanian registration application. Apostille/legalisation + Albanian notarial translation as for other foreign public documents
- Representative identification / NBC extract — If the representative is a natural person: notarised copy of Albanian ID. If a legal entity: NBC excerpt and bylaws as the DRT requires
- Official processing time
- Official: 2 working days for the e-Albania tax-representative registration service (https://e-albania.al/ServiceDetails/13938). In-person DRT filing is also available; secondary practice notes sometimes cite about one week once papers are complete
- Official fees
- Official e-Albania registration service: free. Separate commercial costs apply for notarisation, certified translation, apostille/legalisation, and the representative's professional fees (not set by DPT)
- Portal
- https://e-albania.al/ServiceDetails/13938
- Local bank account
- Not specified as a separate DPT requirement for the non-resident in the English May 2025 notice; VAT is paid through the representative's local compliance setup
- Filing frequency
- Monthly. VAT return and payment due by the 14th of the month after the tax period (DPT tax calendar)
- Payment currency
- ALL
- Input VAT recovery
- Representative registration for non-established digital B2C sellers is oriented to output VAT. Whether input VAT recovery is available is not stated in the English DPT notice as of 2026-10-29; ask the representative / DPT
- Portal language
- Albanian (official). tatime.gov.al entity guidance is primarily Albanian; some English notices exist. e-Albania and e-filing assume Albanian credentials
- Penalties
- DPT states it will take the administrative and legal actions provided under applicable legislation for non-compliance. Specific penalty amounts are not listed in the English May 2025 notice as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- ALTAX — Tax representative in Albania — Tirana firm page describing tax-representative registration and document list
- MB Consulting — Tax services (fiscal representative) — Lists acting as fiscal representative for non-resident companies
- Forvis Mazars Albania — Local member firm (tax / accounting)
- KPMG Albania — Local member firm (tax)
Official sources
DPT — Official notice on electronically supplied services (14 May 2025)
DPT — Value Added Tax overview
DPT — Tax calendar (VAT due by 14th)
RTSH summary of the 14 May 2025 notice (secondary)
DPT — Tax representative (përfaqësuesi tatimor)
DPT — e-Filing guide for entities
e-Albania — Tax representative registration service (13938)
Last verified: 2026-10-29.
FAQ
- Can a foreign seller self-register for Albanian VAT online?
- No. e-Albania needs an Albanian national ID and e-filing directs non-citizens to a tax office. Appoint a resident tax representative, who registers within 5 days via e-Albania service 13938 (free, 2 working days) or in person at the DRT
- Is there a free VAT/GST threshold for foreign digital sellers?
- No — register from the first in-scope supply. Botchannels
- Is a local tax representative mandatory?
- Yes. The DPT May 2025 notice and Law 9920 / Law 92/2014 require a resident tax representative for these non-established digital B2C supplies
- What rate applies?
- 20% standard VAT on in-scope sales to non-taxable persons in Albania