VAT Refund

Exporters have the right to request a VAT refund when their surplus exceeds the amount of 400,000 ALL. This is the regulation made by Law No. 92/2014 “On value added tax in the Republic of Albania”.

Finally, DCM no. 418, dated 08.07.2021 has brought some changes in Decision no. 953, dated 29.12.2014, which provides the new condition for VAT refund:

  • Having an “active” activity status

So unlike before when it was not determined whether the exporters requesting a refund should have active or passive status, now the law clearly provides that in addition to other conditions, the exporter to request a refund when his surplus exceeds 400,000 ALL, must to have “active” status.

Another novelty brought by this DCM is the fact that now, in order to receive a refund, it is not required to give or have a customs export declaration as a proof of export.

If the risk analysis shows that the taxable person to be reimbursed must be subject to the tax audit process, the entire procedure, including the audit, is completed within 30 days from the date of filing the claim. Even if the control procedure has not ended on time, the VAT refund will be made through the treasury system, except for the requests of taxable persons resulting in the status of “passive” activity, who will be reimbursed after the end of the tax audit procedure.

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