Shqipëria Posted on 2026-06-15 12:06:00

Tax liability forgiveness, businesses 15 days for the first deadline - June 30, the deadline for fiscal peace payments as well

From Elisabeta Dosku

Tax liability forgiveness, businesses 15 days for the first deadline - June 30,

Businesses that want to benefit from the fiscal amnesty law have another 15 days to "save" half of the tax liability they have to pay. According to the deadlines set by the tax administration, June 30, 2026 is the deadline for the one-time payment of 50% of the principal liability, to benefit from the "deletion of 50% of it", for tax liabilities for the period 2015–2019, as well as for the submission of undelivered declarations for the period until 31.12.2024, to benefit from the forgiveness of fines for late declarations.

November 30, 2026 is the deadline for entities to submit the act of waiving the appeal to the relevant Regional Tax Directorate.

December 31, 2026 is the deadline for paying 75% of the principal obligation, to benefit from the cancellation of 25% of it, for tax obligations for the period 2015–2019. As well as for paying 100% of the principal, to benefit from the cancellation of fines and late payment interest for tax obligations for the period 2020–2024.

Regarding the application of the "fiscal peace", the tax administration announces that May 15, 2026 is the date when the application in the "e-Filing" tax system for the conclusion of the Fiscal Peace Agreement for the tax year 2026 has started.

On June 5, 2026, the deadline for applying to the "e-Filing" tax system for the conclusion of the Fiscal Peace Agreement for the 2026 tax year has expired.

While June 15, 2026 is the deadline within which entities that applied on the last day (05.06.2026) can upload the signed agreement to the "e-Filing" tax system.

June 30, 2026 is the deadline for Taxpayers who, in the application form for the conclusion of the Fiscal Peace Agreement, have declared that they will re-declar their financial statements, when they must pay the tax for each tax year for which the tax return has been changed; To submit to the Regional Tax Directorate of the jurisdiction the application form for the re-declaration of specific elements of assets, liabilities or equity of the annual financial statements; To submit the re-declared financial statements in “e-Filing”; To submit the relevant explanations for any changes made to the financial statements. The Tax Administration reserves the right to request additional information.

 

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