BEGIN:VCALENDAR VERSION:2.0 PRODID:-//devBooks//Tax calendar//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Albania tax calendar 2027 (devBooks) BEGIN:VEVENT UID:mujor-2027-0-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270110 DTEND;VALUE=DATE:20270111 RRULE:FREQ=MONTHLY;BYMONTHDAY=10;UNTIL=20271231 SUMMARY:Electronic submission of the sales book and the purchase book for t he previous month DESCRIPTION:Persons registered for VAT. Source: Instruction no. 6/2015 on V AT\, article 68 point 5. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://d evbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-1-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270110 DTEND;VALUE=DATE:20270111 RRULE:FREQ=MONTHLY;BYMONTHDAY=10;UNTIL=20271231 SUMMARY:Invoice for services received from non-resident suppliers during th e previous month\, when the buyer pays the VAT (reverse charge) DESCRIPTION:Businesses that buy services from foreign suppliers. Source: La w no. 92/2014 on VAT\, article 99 point 2. When the deadline falls on a no n-working day\, it moves to the first working day. Source and the other de adlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-2-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270110 DTEND;VALUE=DATE:20270111 RRULE:FREQ=MONTHLY;BYMONTHDAY=10;UNTIL=20271231 SUMMARY:Registration on the central invoice platform of the previous month' s non-cash payments that the bank does not register (direct payment by the buyer\, through a foreign intermediary\, with an invoice from the special invoice pad\, or before the invoice is issued) DESCRIPTION:Issuers of electronic invoices. Source: Law no. 87/2019 on invo ices\, article 37 point 8. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https:/ /devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-3-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270114 DTEND;VALUE=DATE:20270115 RRULE:FREQ=MONTHLY;BYMONTHDAY=14;UNTIL=20271231 SUMMARY:VAT return for the previous month (created from the books\; you che ck it and submit it) and payment of the VAT DESCRIPTION:Persons registered for VAT. Source: Law no. 92/2014 on VAT\, ar ticles 89\, 106 and 107. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://d evbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-4-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 RRULE:FREQ=MONTHLY;BYMONTHDAY=15;UNTIL=20271231 SUMMARY:Monthly advance instalment of corporate income tax or of personal i ncome tax on business income\, if you choose to pay it every month (the ma ndatory deadline is quarterly) DESCRIPTION:Entities and natural persons with advance instalments notified by the DPT. Source: Law no. 29/2023 on income tax\, article 63 point 2. Wh en the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-5-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 RRULE:FREQ=MONTHLY;BYMONTHDAY=20;UNTIL=20271231 SUMMARY:Payroll list (monthly payroll declaration) for the previous month a nd payment of social and health insurance contributions and of the tax on employment income (TAP) DESCRIPTION:Entities and natural persons registered for VAT (natural person s without VAT declare every quarter). Source: Law no. 29/2023 on income ta x\, article 65 point 1. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://de vbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:mujor-2027-6-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 RRULE:FREQ=MONTHLY;BYMONTHDAY=20;UNTIL=20271231 SUMMARY:Return and payment of the tax withheld at source on the previous mo nth's payments (e.g. rent paid to an individual\, dividends\, interest\, f ees\, services from non-residents) DESCRIPTION:Every business that withholds tax at source (the withholding ag ent). Source: Law no. 29/2023 on income tax\, article 56 point 4. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-0-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Payroll list\, social and health insurance contributions and TAP fo r the quarter October-December 2026 DESCRIPTION:Self-employed natural persons or sole traders that are not regi stered for VAT. Source: Law no. 29/2023 on income tax\, article 65 point 1 . When the deadline falls on a non-working day\, it moves to the first wor king day. Source and the other deadlines: https://devbooks.al/en/tax-calen dar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-1-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Annual corporate income tax return (TAK) for 2026 and payment of th e tax difference DESCRIPTION:Companies and other entities that pay corporate income tax. Sou rce: Law no. 29/2023 on income tax\, article 61 point 2. When the deadline falls on a non-working day\, it moves to the first working day. Source an d the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-2-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Annual return of personal income from business (TAPB) for 2026 and payment of the tax difference\; where applicable\, together with the Self- Employed Status Declaration DESCRIPTION:Sole traders and the self-employed. Source: Instruction no. 26/ 2023 on income tax\, points 61.3 and 12.8.1. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-3-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Annual personal income declaration (DIVA) for 2026 and payment of t he additional tax\, if any DESCRIPTION:Individuals with income above 1\,200\,000 lek a year\, with mor e than one employer\, or with over 50\,000 lek of other income without fin al tax withheld at source. Source: Law no. 29/2023 on income tax\, article s 61 and 67. When the deadline falls on a non-working day\, it moves to th e first working day. Source and the other deadlines: https://devbooks.al/e n/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-4-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Financial statements for 2026 in e-Filing (PDF and Excel)\, with th e inventory balance on 31 December 2026 and the inventory of means of tran sport DESCRIPTION:Taxpayers subject to corporate income tax or tax on business in come\, with an annual turnover above 5 million lek. Source: DPT\, notice o n submitting the financial statements\, 10 March 2026. When the deadline f alls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-5-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Advance instalment for January-March 2027: corporate income tax and personal income tax on business income DESCRIPTION:Entities and natural persons with advance instalments notified by the DPT. Source: Law no. 29/2023 on income tax\, article 63 point 2. Wh en the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-6-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Application in e-Filing for the fiscal peace agreement for tax year 2027 (voluntary) DESCRIPTION:Corporate income tax or business income taxpayers that choose t his regime. Source: Law no. 84/2025 on the fiscal peace agreement\, articl e 11 point 1. When the deadline falls on a non-working day\, it moves to t he first working day. Source and the other deadlines: https://devbooks.al/ en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-7-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Acceptance or rejection of the DPT's proposal for the 2027 fiscal p eace agreement DESCRIPTION:Taxpayers that have applied for fiscal peace. Source: Law no. 8 4/2025 on the fiscal peace agreement\, article 12 point 1. When the deadli ne falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-8-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Payroll list\, social and health insurance contributions and TAP fo r the quarter January-March 2027 DESCRIPTION:Self-employed natural persons or sole traders that are not regi stered for VAT. Source: Law no. 29/2023 on income tax\, article 65 point 1 . When the deadline falls on a non-working day\, it moves to the first wor king day. Source and the other deadlines: https://devbooks.al/en/tax-calen dar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-9-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270630 DTEND;VALUE=DATE:20270701 SUMMARY:Advance instalment for April-June 2027: corporate income tax and pe rsonal income tax on business income DESCRIPTION:Entities and natural persons with advance instalments notified by the DPT. Source: Law no. 29/2023 on income tax\, article 63 point 2. Wh en the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-10-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Payroll list\, social and health insurance contributions and TAP fo r the quarter April-June 2027 DESCRIPTION:Self-employed natural persons or sole traders that are not regi stered for VAT. Source: Law no. 29/2023 on income tax\, article 65 point 1 . When the deadline falls on a non-working day\, it moves to the first wor king day. Source and the other deadlines: https://devbooks.al/en/tax-calen dar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-11-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Filing of the 2026 financial statements with the National Business Centre (QKB)\, with the management report and the audit report where these are mandatory DESCRIPTION:Entities that prepare annual financial statements. Source: Coun cil of Ministers Decision (VKM) no. 391/2017 on registration and publicati on at the QKB\, point 61. When the deadline falls on a non-working day\, i t moves to the first working day. Source and the other deadlines: https:// devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-12-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Filing with the tax authorities of the decision on the allocation o f profit DESCRIPTION:Entities (companies). Source: Law no. 29/2023 on income tax\, a rticle 56 point 2. When the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbook s.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-13-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20270930 DTEND;VALUE=DATE:20271001 SUMMARY:Advance instalment for July-September 2027: corporate income tax an d personal income tax on business income DESCRIPTION:Entities and natural persons with advance instalments notified by the DPT. Source: Law no. 29/2023 on income tax\, article 63 point 2. Wh en the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-14-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Payroll list\, social and health insurance contributions and TAP fo r the quarter July-September 2027 DESCRIPTION:Self-employed natural persons or sole traders that are not regi stered for VAT. Source: Law no. 29/2023 on income tax\, article 65 point 1 . When the deadline falls on a non-working day\, it moves to the first wor king day. Source and the other deadlines: https://devbooks.al/en/tax-calen dar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:data-2027-15-en@devbooks.al DTSTAMP:20261022T000000Z DTSTART;VALUE=DATE:20271231 DTEND;VALUE=DATE:20280101 SUMMARY:Advance instalment for October-December 2027: corporate income tax and personal income tax on business income DESCRIPTION:Entities and natural persons with advance instalments notified by the DPT. Source: Law no. 29/2023 on income tax\, article 63 point 2. Wh en the deadline falls on a non-working day\, it moves to the first working day. Source and the other deadlines: https://devbooks.al/en/tax-calendar/ URL:https://devbooks.al/en/tax-calendar/ TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR