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    ARTICLE - Albania

    Albania’s DIVA Tax Declaration – The April 30 deadline

    02 Apr

    Albania's DIVA Tax Declaration - Introduction

    Like any tax system, Albania’s tax rules come with critical dates for taxpayers with April 30 being one of the most significant. This marks the deadline for the declaration and payment of Personal Income Tax through the Annual Individual Tax Declaration (DIVA) for the previous fiscal year. Understanding the DIVA process is essential for both residents and non-residents alike, as it carries legal obligations and implications.

    Overview of the DIVA Declaration Process

    The DIVA declaration process for the fiscal year 2023 remains consistent with previous years, maintaining similar categories and obligations. Despite upcoming changes with the implementation of the new "Income Tax" law in 2025, which will affect declarations for the fiscal year 2024, the current process remains unchanged.

    Key Obligations and Categories

    The Albanian Tax Authorities issue reminders to both resident and non-resident individuals who meet specific criteria. Those with an annual gross income exceeding ALL 2,000,000 in 2023 or individuals engaging in moonlighting activities for at least one tax period within the year are legally obligated to complete the "Annual Individual Income Statement" as part of the DIVA process.

    Exemptions and Clarifications

    It's crucial to note exemptions for individuals classified as 'self-employed' and those employed by an entity, whether an individual or a legal entity, from whom they receive income in the form of wages and employment-related benefits. These individuals are exempt from declaring the DIVA, justified by the 'self-employed' category's responsibility for paying social and health insurance, with their 'Gross Salary' section specified as zero.

    Pre-Filled Data and Editable Fields

    The DIVA 2023 declaration includes pre-filled data regarding annual gross income from wages or benefits derived from employment relationships for individuals. Additionally, the calculation of Income Tax from Employment is provided. While prefilled, these sections are editable fields, enabling declarants to review and make necessary changes. Moreover, the amount paid during the year related to Income Tax from Employment is prefilled, streamlining the declaration process.

    Significance of Income Declaration

    Beyond its legal obligation, income declaration offers individuals an additional guarantee regarding the justification of their wealth. It fosters transparency and accountability while ensuring compliance with tax regulations.

    Albania's DIVA Tax Declaration - Conclusion

    As April 30 approaches, it is important that you ensure that you fulfill your DIVA obligations to avoid penalties and remain compliant with Albanian tax laws.

    Final thoughts

    If you have any queries about Albania's DIVA Tax Declaration, or Albanian tax matters in general, then please get in touch.
    CompliancePersonal tax

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