Deadlines · 2027

Albania tax calendar 2027: all the deadlines on one page

VAT by the 14th and the payroll list by the 20th of every month, and the annual returns (TAK for corporate income tax, TAPB for business income and DIVA for personal income) by 31 March 2027. Every deadline has its legal source: the law, or a notice of the General Directorate of Taxes (DPT), in Albanian. Checked on .

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The .ics file opens in Google Calendar, Outlook and on your phone, with the deadlines as all-day events.

Every month

Deadlines that repeat every month

For the obligations of the previous month. When the day falls on a weekend or a public holiday, the deadline moves to the first working day.

Monthly tax deadlines by day of the month
Day Obligation Who
On the 10th Electronic submission of the sales book and the purchase book for the previous month Instruction no. 6/2015 on VAT, article 68 point 5 Persons registered for VAT
On the 10th Invoice for services received from non-resident suppliers during the previous month, when the buyer pays the VAT (reverse charge) Law no. 92/2014 on VAT, article 99 point 2 Businesses that buy services from foreign suppliers
On the 10th 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) Law no. 87/2019 on invoices, article 37 point 8 Issuers of electronic invoices
On the 14th VAT return for the previous month (created from the books; you check it and submit it) and payment of the VAT Law no. 92/2014 on VAT, articles 89, 106 and 107 Persons registered for VAT
On the 15th Monthly advance instalment of corporate income tax or of personal income tax on business income, if you choose to pay it every month (the mandatory deadline is quarterly) Law no. 29/2023 on income tax, article 63 point 2 Entities and natural persons with advance instalments notified by the DPT
On the 20th Payroll list (monthly payroll declaration) for the previous month and payment of social and health insurance contributions and of the tax on employment income (TAP) Law no. 29/2023 on income tax, article 65 point 1 Entities and natural persons registered for VAT (natural persons without VAT declare every quarter)
On the 20th Return and payment of the tax withheld at source on the previous month's payments (e.g. rent paid to an individual, dividends, interest, fees, services from non-residents) Law no. 29/2023 on income tax, article 56 point 4 Every business that withholds tax at source (the withholding agent)

2027

Deadlines with a date in 2027

January 2027

  • Payroll list, social and health insurance contributions and TAP for the quarter October-December 2026

    Law no. 29/2023 on income tax, article 65 point 1

    Self-employed natural persons or sole traders that are not registered for VAT

March 2027

April 2027

June 2027

July 2027

September 2027

  • Advance instalment for July-September 2027: corporate income tax and personal income tax on business income

    Law no. 29/2023 on income tax, article 63 point 2

    Entities and natural persons with advance instalments notified by the DPT

October 2027

  • Payroll list, social and health insurance contributions and TAP for the quarter July-September 2027

    Law no. 29/2023 on income tax, article 65 point 1

    Self-employed natural persons or sole traders that are not registered for VAT

December 2027

  • Advance instalment for October-December 2027: corporate income tax and personal income tax on business income

    Law no. 29/2023 on income tax, article 63 point 2

    Entities and natural persons with advance instalments notified by the DPT

Notes

Rules worth knowing

  • When the final deadline of a tax return or a tax payment falls on a non-working day, it moves to the first working day after it. (Law no. 9920/2008 on tax procedures, article 65 point 3 and article 74 point 4)
  • Saturday and Sunday are non-working days: the DPT calendar marked the deadline of the books for September 2026 on 12 October, because 10 October fell on a Saturday. For the official holidays of 2027, follow the DPT calendar. (DPT, Tax calendar)
  • In 2027, 31 July falls on a Saturday. For the filing with the QKB and the decision on the allocation of profit, the safest option is to submit by Friday, 30 July.
  • Since the returns for 2025, the annual deadline is the same for TAK, TAPB and DIVA: 31 March of the following year. (DPT, reminder on the annual returns, 19 March 2026)
  • The sales and purchase books are filled from the fiscalized invoices. The data recorded by the 11th of the following month, if you do not declare them yourself, are declared automatically and used for that month's VAT return. (Instruction no. 16/2020 on invoices, article 20 point 13)
  • Natural persons without VAT, street vendors and heads of household who employ domestic workers declare and pay contributions every quarter, by the 20th of the month after the quarter: 20 January, 20 April, 20 July and 20 October. (DPT, Tax calendar: payroll list)
  • The DPT calculates the advance instalments from the annual return and notifies them in e-Filing by 10 April for corporate income tax and by 20 April for personal income tax on business income. (Instruction no. 26/2023 on income tax, points 63.1 and 63.5)
  • Tax on dividends (8%) is withheld at source and paid by the 20th of the month after the payment. If the distributed dividend is not paid, the tax is transferred no later than the end of the third month after the month of the distribution decision. (Law no. 29/2023 on income tax, articles 56 and 59)
  • The personal status declaration has no annual deadline: the employee signs it before the first salary payment, and with only one employer for the same month. (Law no. 29/2023 on income tax, article 66)
  • The deadlines of local taxes and fees (e.g. the building tax) are not in this calendar: the number of instalments and the deadlines are set by the council of your municipality. (Law no. 9632/2006 on the local tax system, article 5 letter c)
  • On the 15th of every month the DPT calendar also lists national taxes, the mining royalty and games of chance. These apply only to businesses that have these obligations. (DPT, Tax calendar)
  • The deadlines follow the laws and acts in force on 22 October 2026. Legal changes for 2027 may affect a deadline, so also check the official DPT calendar. (DPT, Tax calendar)

Questions

Questions about the deadlines

  • When is VAT paid in 2027?

    The VAT return is submitted and VAT is paid by the 14th of the following month, while the sales and purchase books are submitted by the 10th. For example, VAT for January 2027 is declared and paid by 15 February 2027, because 14 February falls on a Sunday.

  • When is the payroll list submitted, and contributions paid, in 2027?

    By the 20th of the following month, for entities and natural persons with VAT. Natural persons without VAT declare and pay every quarter: 20 January, 20 April, 20 July and 20 October 2027. You can calculate the amounts with the contributions calculator.

  • What is the deadline for the annual return and DIVA in 2027?

    31 March 2027, the same for the corporate income tax return (TAK), the business income return (TAPB) and DIVA for 2026. The financial statements are also submitted in e-Filing by that day. More in DIVA 2027.

  • When are the corporate income tax instalments paid in 2027?

    Every quarter: by 31 March, 30 June, 30 September and 31 December 2027. The instalments can also be paid every month, by the 15th. The DPT notifies the instalments in e-Filing by 10 April.

  • What happens when the deadline falls on a Saturday, Sunday or public holiday?

    For tax returns and tax payments, the deadline moves to the first working day (articles 65 and 74 of law 9920/2008). In 2027, 31 July falls on a Saturday, so submit the QKB filing and the decision on the profit by 30 July.

  • When are the financial statements filed with the QKB?

    By 31 July, under point 61 of VKM no. 391/2017. This is a separate obligation from the submission in the DPT e-Filing, which is due by 31 March. See also the financial statements deadline (in Albanian).

Further reading

Guides and calculators for these deadlines

DIVA 2027: who files it and by whenThe annual corporate income tax returnThe financial statements deadline (in Albanian)Contributions calculatorGross to net salary calculator

Deadlines, without tracking them by hand

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