At Crowe we aim in combining understanding of tax governance, specialist skills and deep industry knowledge in helping our clients realize planning opportunities and meet their compliance responsibilities.  

Tax Changes 2019

A Summary on tax amendments effective
from 2019 in Albania

Tax Services

International Tax 
Corporate Tax
Individual Tax
Transfer Pricing
Bookkeeping and Compliance
International Tax 
  • Restrictions, advantages, application scope of Double Tax Treaties;
  • Assistance with DTT application;
  • Implications linked the application of bilateral or multilateral treaties regarding information exchange matters;
  • Consultancy and assistance on tax issues regarding foreign permanent establishments
  • Application of OECD provisions regulating cross-border income flows;
  • Analysis and further investigation of tax variables impacting strategic and business choices of multinational groups;
  • Analysis and exploration of tax issues and relevant implications relating to extraordinary cross-border operations within Albania or Albanian companies operating abroad.
Corporate Tax
  • Review of corporate tax issues and assistance in annual tax return preparation
  • Assistance in tax audits and litigation; 
  • Corporate tax compliance, including preparation of corporate and withholding tax returns;
  • Permanent establishments and related tax implications;
  • WHT review and declarations;
  • Tax implications from liquidations;
  • VAT compliance services including assistance with the VAT registration procedure and preparation and filing of VAT returns;
  • Reviewing the VAT and excise compliance status of companies
  • Providing VAT, customs duties and excise advice on a need basis;
  • Supporting businesses subject to tax audits or other investigations by tax or customs authorities


Individual Tax
  • preparation of individual tax returns
  • advice on impact of changes in tax laws
  • consequences of changes in compensation programs or practices
Transfer Pricing
  • Drafting of relevant documentation (Masterfile, Local file and country by country reporting) according to relevant regulations;
  • Preparation of Annual Controlled Transactions Notice;
  • Examination and definition of corporate policies related to transfer pricing;
  • Valuation of selected TP methods and verification of their application;
  • Valuation and implementation of “alternative” TP methods;
  • Assistance in the initiation of international ruling procedures;
Bookkeeping and Compliance
  • Bookkeeping according to the information provided by the client
  • Preparation of periodic management reports in accordance with the client’s standards
  • Year-end close and preparation of financial statements according to International Financial Reporting Standards (IFRS) or National Accounting Standards (NAS)
  • Communication with the tax authorities or client’s auditor
  • Preparation of annual corporate income tax returns
  • Preparation of WHT returns
  • Preparation of VAT returns and sales/purchase VAT books
  • Preparation and submission of reports to the National Business Center
  • Personal income tax and social security compliance returns