First pre-filled VAT returns now available for April 2025 declarations
The General Directorate of Taxation has confirmed that all VAT-registered taxpayers of a significant enhancement to the E-filing system: the introduction of pre-filled VAT returns, starting with the April 2025 declaration period. This is based on transactional data from digital sales and purchase books. Taxpayers must review, adjust is applicable, returns by the 14th of the following month.
This development streamlines the VAT return process by automatically populating VAT declaration fields with data drawn from sales and purchase books, as recorded through the national fiscalization system.
How Pre-Filling works
Pre-filling occurs only after sales and purchase books have been successfully submitted from the fiscalization system to the E-filing system. This can happen in two ways:
- When the taxpayer closes the books in the SelfCare system before the 10th of the following month.
- Automatically, at the end of the legal deadline, if the taxpayer has not manually closed the books.
Taxpayer adjustments to returns by 14th of following month
The pre-filled VAT data is editable, allowing taxpayers to make necessary adjustments. However, modifications made to sales or purchase books in Excel format (uploaded through E-filing) do not automatically update the pre-filled VAT declaration. In such cases, manual corrections must also be applied directly to the VAT return.
Albanian VAT return filing obligations for registered taxpayers
All taxpayers registered for VAT in Albania are obliged to submit their VAT return and pay any VAT due by the 14th of the month following the taxable period being declared.
Failure to comply with this deadline may result in penalties and interest, in accordance with applicable tax legislation.
