Fiscal Representative mandatory for foreign real estate service providers

On 08.11.2011 and 02.12.2011 the Albanian Ministry of Finance introduced some clarifications to Instruction no. 17, on Value Added Tax, regarding the requirement for non-resident taxpayers to appoint a VAT fiscal representative in Albania:

Non-resident taxpayers that provide real estate related services, the place of supply of such services is deemed to be in the Republic of Albania, should appoint a VAT fiscal representative in order to issue VAT invoices in Albania.

The obligation to appoint a local fiscal representative and report VAT in Albania remains regardless of the threshold for VAT Registration.