Foreign sellers and marketplaces now face Value Added Tax obligations
Albania imposed VAT collections obligations on non-resident providers of digital or electronic services to its consumers in January 2015. There is no VAT registration threshold.
The Albanian digital VAT regime is similar to the EU MOSS (now OSS) rules. Check our global VAT and GST on digital services tracker to see which other countries have introduced indirect taxes on electronic services to consumers.
What services are liable to Albania digital services
Income from the following digital services are liable to digital services VT
- Broadcast – TV and Radio
- Telecoms services, including voice and data
- Downloads or streaming media (video and music)
- E-books, newspapers and journals
- SaaS and cloud-based software
- Advertising
- Web hosting
- E-learning
VAT registration and compliance
There is no non-resident VAT registration threshold in Alania. Foreign providers are liable to the same registration, invoicing and returns requirements as resident. They must also appoint a Fiscal Representative. VAT returns are completed on a monthly basis. For residents, the government completes pre-filled VAT returns, this is based on the 2021 electronic invoice plans.
B2B digital services VAT rules
Like the EU, Albania uses the reverse charge rule for sales of digital services by non-residents to VAT registered business. This means VAT should not be charged; instead the Albanian customer should report the transaction in their VAT return.
Europe VAT on digital services
| Country (click for details) | Rate | Date | Threshold | Comments |
| EU 27 member states | 17% to 27% | Jan 2015 | €10k EU residents; Nil for non-EU | |
| Albania | 20% | Jan 2015 | Nil | |
| Andorra | 4.5% | Jan 2015 | Nil | |
| Belarus | 20% | Jan 2018 | Nil | |
| Bosnia Herzegovina | 17% | Jan 2023 | BAM 50.000 | |
| Georgia | 18% | Oct 2021 | Nil | |
| Iceland | 24% | Nov 2011 | ISK 2 million | |
| Kosovo | 18 | Sep 2015 | Nil | |
| Liechtenstein | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Moldova | 20% | Apr 2020 | Nil | |
| Monaco | 20% | 2015 | Nil | |
| Montenegro | 17% | 2020 | €30,000 | |
| North Macedonia | 18% | Jan 2024 | Nil | |
| Norway | 25% | Jul 2011 | NOK 50,000 | |
| Russia | 16.67% | Jan 2017 | Nil | B2C & B2B |
| Serbia | 20% | Apr 2017 | ||
| Switzerland | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Turkey | 18% | Jan 2018 | Nil | |
| Ukraine | 20% | Jan 2022 | UAH 1m | |
| UK | 20% | Jan 2015 | Nil |
