27
May
May
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