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Albania VAT on digital services

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
Moldova 20% Apr 2020 Nil
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


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