Starting from 24 January 2013, the fiscal representative in Albania is registered at the Regional Tax Directorate. The previous legislation that required the fiscal representative to be registered with the National Registration Center is revoked.
On 3 June 2013, the Minister of Finance approved Instruction No. 17, clarifying the procedures and obligations for the fiscal representative in Albania as follows:
The fiscal representative remains personally liable for all tax obligations of his principal with the Albanian state even after deregistration.
Registration of fiscal representative in Albania:
The fiscal representative must personally submit a registration application to the Regional Tax Directorate within 5 days from his appointment and before the legal obligation to act as fiscal representative arises. The following list of documents must be submitted along with the application form:
- Resolution or Power of Attorney appointing the Fiscal Representative in Albania, signed by competent body of the foreign entity.
- A notarized copy of the contract for the fiscal representation entered between the foreign entity and the Fiscal Representative.
- Document certifying the registration of the foreign entity in its residence country, issued within the last three months.
The Regional Tax Directorate shall complete the registration procedure within two working days after the submission of the application and all requested documents.
Deregistration of fiscal representative in Albania:
The Fiscal Representative, having complied with the fiscal legislation in force and paid all the tax obligations due to the Tax Administration in Albania, must notify the tax authorities at least 15 days of the termination of the fiscal representation of the foreign entity.
Within 10 days of the filing of the deregistration application, the tax authorities should verify the tax position of the Fiscal Representative and may undertake a tax audit. According to the stipulations of the amended tax procedures, the tax authorities should deregister the Fiscal Representative within 30 working days.