Albania: New compliance procedures for application of income tax treaties
New Instruction no.11 provides updated compliance procedures for the application of income tax treaties
New Instruction no.11—dated July 23, 2024, and effective August 2, 2024—provides updated compliance procedures for the application of income tax treaties and replaces the previous instruction that applied for more than 20 years.
The instruction provides some simplified procedures for application of treaties and the submission of supporting documentation.
The instruction also provides that the treaty application form and related documentation must be uploaded to the e-tax system not later than the end of the following year in which the provisions of a treaty are implemented. If the e-tax system does not allow the electronic upload of the documentation, or in case there are technical issues, then the taxpayer may submit the required documentation in hard copy accompanied by a written request and a digital storage medium (CD) to the General Directorate of Taxes. If the documentation is not submitted within 24 months, the taxpayer will lose the right to implement and benefit from the treaty.
Read a September 2024 report prepared by the KPMG member firm in Albania