Albania - Essentia Global TAX Services

Albania VAT Rates:

The local name for VAT in Albania is Tatimi mbi Vleren e Shtuar (TVSH),

VAT rates in Albania:

  • Standard VAT rate is 20%
  • Reduced VAT rate is 6%

Standard rate: 20%

This rate applies for all transactions that take place in Albania unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).

Reduced rate: 6%

  • Supplies of accommodation services by the accommodation facilities
  • Supplies made within five-star accommodation structures of an internationally known trademark
  • Supplies of accommodation and restaurant services, excluding beverages, by the certified structures operating in agritourism
  • Supplies of advertising services by audio visual media
  • Supply of licensed public transport equipped with electric motors, with nine plus one places or more, by 31 December 2021 (starting from 1 January 2022, the rate of VAT rate for such supplies will be 10%)
  • Supply of books of any type

Zero rate (0%)

Examples of goods and services taxable at 0%

  • Exports of goods
  • International transport
  • Services relating to maritime activities
  • Supplies under diplomatic arrangements
  • Supply of gold to the Central Bank of Albania
  • Intermediary services related to zero-rated supplies or services rendered abroad