Legal Basis
Law no. 92/2014 "On Value Added Tax in the Republic of Albania"
Law no. 102/2014, dated 31.7.2014 "Customs Code of the Republic of Albania"
VKM no. 651, dated 10.11.2017 “The Implementing Provisions of the Customs Code”
Law no. 8957, dated 17.10.2002 "On small and medium-sized enterprises"
Law no. 10042, dated 22.12.2008 "For small and medium enterprises"
Ligji nr. 10128, datë 11.5.2009 “Për Tregtinë Elektronike”Law no. 10128, dated 11.5.2009 "On Electronic Commerce"
Law no. 10236, dated 18.2.2010 "On the Takeover of Public Offering Companies"
Law no. 10273, dated 29.4.2010 "On the Electronic Document"
Tax legislation
