Albania VAT codes and rates
Albania charges VAT at 20%, with other rates of 10% and 6%. When you create a company in Albania, Nefin sets up 7 sales and 13 purchase codes, each tied to a box of the Deklarata e TVSH-së. Every invoice and bill line carries one, so the return's totals add themselves up as you work. They fill the Libri i Shitjeve and the Libri i Blerjeve, ready to file every month.
VAT codes from the Deklarata e TVSH-së
Each code is the box or line it fills on the Deklarata e TVSH-së, named in the authority’s own wording. Pick one on an invoice or bill line and the amount lands in that box.
| Code | What it covers | Rate |
|---|---|---|
| 9 | Shitje të përjashtuara (kutia 9) | 0% |
| 10 | Shitje pa TVSH (kutia 10) | 0% |
| 11 | Eksporte mallrash (kutia 11) | 0% |
| 12 | Furnizime me shkallë 0% (kutia 12) | 0% |
| 13 | Shitje të tatueshme 20% (kutia 13)Default | 20% |
| 15 | Shitje të tatueshme 10% (kutia 15) | 10% |
| 17 | Shitje të tatueshme 6% (kutia 17) | 6% |
| Code | What it covers | Rate |
|---|---|---|
| 26 | Blerje të përjashtuara, TVSH jo e zbritshme/pa TVSH (kutia 26) | 0% |
| 27 | Blerje investimi brenda vendit pa TVSH (kutia 27) | 0% |
| 28 | Importe të përjashtuara të investimit pa TVSH (kutia 28) | 0% |
| 29 | Import mallra të përjashtuara nga TVSH (kutia 29) | 0% |
| 30 | Import mallra 20% (kutia 30) | 20% |
| 32 | Import mallra 10% (kutia 32) | 10% |
| 34 | Import mallra 6% (kutia 34) | 6% |
| 36 | Importe të investimit me TVSH 20% (kutia 36) | 20% |
| 38 | Blerje nga furnitor vendas 20% (kutia 38)Default | 20% |
| 40 | Blerje nga furnitor vendas 10% (kutia 40) | 10% |
| 42 | Blerje nga furnitor vendas 6% (kutia 42) | 6% |
| 44 | Blerje të investimit brenda vendit 20% (kutia 44) | 20% |
| 48 | Autongarkesë e TVSH-së në blerje, reverse charge (kutia 48) | 0% |
Albania VAT books
One row per invoice or bill, one column per return box. Nefin builds both books from the codes above.
Sales book
Libri i Shitjeve
Shitje pa TVSH
- [9]Shitje të përjashtuara
- [10]Shitje pa TVSH
- [11]Eksporte mallrash
- [12]Furnizime me shkallë 0%
Shitje të tatueshme 20%
- [13]Vlera e tatueshme
Shitje të tatueshme 10%
- [15]Vlera e tatueshme
Shitje të tatueshme 6%
- [17]Vlera e tatueshme
Totals Nefin calculates
- [14] TVSH e llogariturSum of the tax charged in [13]
- [16] TVSH e llogariturSum of the tax charged in [15]
- [18] TVSH e llogariturSum of the tax charged in [17]
Purchase book
Libri i Blerjeve
Blerje pa TVSH
- [26]Blerje të përjashtuara, TVSH jo e zbritshme/pa TVSH
- [27]Blerje investimi brenda vendit pa TVSH
- [28]Importe të përjashtuara të investimit pa TVSH
- [29]Import mallra të përjashtuara nga TVSH
Importe
- [30]Import mallra 20%
- [32]Import mallra 10%
- [34]Import mallra 6%
- [36]Importe të investimit me TVSH 20%
Blerje vendase
- [38]Blerje nga furnitor vendas 20%
- [40]Blerje nga furnitor vendas 10%
- [42]Blerje nga furnitor vendas 6%
- [44]Blerje të investimit brenda vendit 20%
Autongarkesë (reverse charge)
- [48]Vlera e tatueshme
Totals Nefin calculates
- [31] TVSH e zbritshme, import 20%Sum of the tax charged in [30]
- [33] TVSH e zbritshme, import 10%Sum of the tax charged in [32]
- [35] TVSH e zbritshme, import 6%Sum of the tax charged in [34]
- [37] TVSH e zbritshme, importe investimi 20%Sum of the tax charged in [36]
- [39] TVSH e zbritshme 20%Sum of the tax charged in [38]
- [41] TVSH e zbritshme 10%Sum of the tax charged in [40]
- [43] TVSH e zbritshme 6%Sum of the tax charged in [42]
- [45] TVSH e zbritshme, investime 20%Sum of the tax charged in [44]
- [21] Autongarkesë TVSH-së në shitje, vlera (kutia 21)Sum of the net amounts in [48]
- [22] Autongarkesë TVSH-së në shitje, 21 x 20% (kutia 22)Net amount × 20%, from [48]
- [49] TVSH e zbritshme nga autongarkesa (kutia 49)Net amount × 20%, from [48]
- [54] Totali TVSH-së së zbritshme (pa kutitë 47, 51, 53)Total of [31] + [33] + [35] + [37] + [39] + [41] + [43] + [45] + [49]
Source
These codes were transcribed from the tax authority's own form or instructions: DPT - Deklarata e TVSH-se, model form annexed to Udhezimi nr. 6/2015 (consolidated to Udhezimi nr. 6, 24.2.2025), https://www.tatime.gov.al/shkarko.php?id=14586.
Frequently asked questions
What is the VAT rate in Albania?
The standard rate is 20%. Other rates in use: 10% and 6%. Zero-rated, exempt and reverse-charge transactions use their own 0% codes.
Which VAT codes does Nefin set up for a company in Albania?
7 sales codes and 13 purchase codes, each named after the Deklarata e TVSH-së box it fills, for example 9 (Shitje të përjashtuara (kutia 9), 0%), 10 (Shitje pa TVSH (kutia 10), 0%) and 11 (Eksporte mallrash (kutia 11), 0%).
How often is the Deklarata e TVSH-së filed?
Nefin defaults to monthly filing, the usual period for a small or medium registered business in Albania. Your tax authority may assign you a different one.
Are these Albania VAT codes official?
Yes. They were transcribed from the tax authority's own form or filling instructions (DPT - Deklarata e TVSH-se, model form annexed to Udhezimi nr. 6/2015 (consolidated to Udhezimi nr. 6, 24.2.2025), https://www.tatime.gov.al/shkarko.php?id=14586).
Does Nefin produce the Albania VAT books?
Yes. The Libri i Shitjeve lists every invoice and the Libri i Blerjeve every bill, one row per document with a column for each return box, plus the totals the return asks for.