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Albanian law now requires any foreign company providing B2C digital services (SaaS, streaming, e-commerce, hosting, online platforms) to Albanian consumers to appoint a resident fiscal representative and register for VAT — regardless of turnover. Non-compliance means retrospective VAT assessments and administrative fines.
Who needs a Fiscal Representative in Albania?
You need an Albanian fiscal representative if your foreign company falls into any of the categories below:
| Company type | Fiscal Rep required? | Reason |
|---|---|---|
| SaaS / software sold to Albanian consumers | Yes | B2C digital supply — VAT obligation |
| Streaming platforms with Albanian subscribers | Yes | B2C digital service — VAT + rep required |
| E-commerce shipping physical goods to Albania | Yes | Customs-linked VAT obligations |
| Online marketplace with Albanian sellers | Yes | Deemed supplier under Albanian VAT law |
| Foreign company with Albanian SHPK subsidiary | No | Already registered — existing entity is liable |
| B2B only (Albanian VAT-registered buyers) | No | Reverse charge applies — buyer self-assesses |
Not sure? Book a free 15-minute call — we confirm the same day.
What we do on your behalf
VAT Registration & NIPT Assignment
We register your foreign company with the General Directorate of Taxes and obtain your Albanian tax ID (NIPT). Mandatory first step before any VAT can be charged or reclaimed.
Monthly VAT Declarations (eTatime)
We file your monthly VAT return on eTatime (tatime.gov.al) by the 14th of each following month and send you a plain-language summary in English or Italian. You never access the Albanian tax platform yourself.
DPT Correspondence & Audit Liaison
All official communication from the Albanian tax authority (DPT) is handled by us. If DPT requests documentation or initiates an audit, we respond on your behalf in full compliance with Albanian procedural law.
Albanian Bank Account Opening
A linked Albanian bank account is required for VAT payment and refund purposes. We guide your authorised signatory through remote account opening — no physical visit to Albania required for the foreign company.
"We appointed albtaa.com as our fiscal representative without ever travelling to Albania. The team handled everything — DPT registration, NIPT, monthly filings. Every month we get a clear English-language summary. Exactly what we needed."
The complete process — step by step
Initial assessment & engagement letter
We review your business model, confirm the fiscal representation obligation applies, and issue a formal engagement letter in English or Italian.
Document preparation
We provide a precise DPT checklist. You prepare documents in your home country; we advise on apostille and certified translation requirements.
Power of Attorney & appointment deed
We draft the Power of Attorney appointing our firm as your fiscal representative. Signed by your authorised signatory (notarised + apostille) and couriered to Tirana.
DPT registration & NIPT issuance
We file your registration with the Regional Tax Directorate within the legally required 5-day window. NIPT issued within 5–10 business days of submission.
eTatime setup & first VAT return
We open your eTatime account and file your first VAT declaration. Monthly filings managed automatically from this point as part of your compliance retainer.
Albanian bank account
We coordinate with partner banks in Tirana for a corporate account linked to your Albanian tax position. Remote KYC available for most EU/EEA company types.
Documents required (EU companies)
Penalties for non-compliance
The Albanian Tax Administration (DPT) began actively contacting non-compliant foreign companies from 2025. Penalties include:
| Penalty type | Amount |
|---|---|
| Failure to appoint fiscal representative | Administrative fine + joint VAT liability |
| Retrospective VAT assessment | Full VAT on all prior Albanian B2C sales |
| Late VAT declaration | From 5,000 ALL per month |
| Unpaid VAT interest | 0.06% per day |
| Failure to register for VAT | From 50,000 ALL |
Frequently asked questions
Under Albanian law, the fiscal representative is jointly liable for underpaid or late VAT. This is why appointing a licensed, professional accounting firm — not a nominee — matters. We carry full professional indemnity insurance.
No. If your Albanian counterparty is a VAT-registered business, the reverse-charge mechanism applies and the Albanian buyer self-assesses VAT. The obligation applies specifically to B2C supplies to consumers.
No. Albanian law requires the fiscal representative to be an Albanian-resident licensed tax professional or accounting firm. A foreign company cannot self-represent for Albanian tax purposes.
After each monthly VAT filing we send a plain-language email summary in English or Italian — filing confirmation, amount declared, and payment reference. No Albanian required on your side.
We provide a fixed monthly retainer based on your transaction volume — no hidden charges. Initial consultations are free; we quote within 24 hours of your assessment request.
Get Your Free Fiscal Representative Assessment
Just 3 fields — we confirm your obligation and send your document checklist within 24 hours.
We reply within 24 business hours — confirmed by email with your checklist or quote attached. No commitment required.
What happens next: Within 24h we email you (1) obligation confirmation, (2) document checklist, (3) fixed monthly fee. No surprise charges.
🔒 No spam. We respond within 24 hours on business days. Your data is handled per our Privacy Policy.
Ready to become compliant — without the paperwork?
Book a free 15-minute consultation with our Tirana team. We confirm your obligations and outline next steps the same day.
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