Shqipëria Posted on 2026-04-11 13:00:00

Overpaid contributions by citizens? - Taxpayers' Advocate: Automatic settlement without the need for a request

From Elisabeta Dosku

Overpaid contributions by citizens? - Taxpayers' Advocate: Automatic

The Taxpayers' Advocate highlights the need for procedural facilitation in the settlement of social security contribution obligations that result in overpayments by individuals for the same tax period.

Referring to the annual report of this Institution for 2025, one of the most frequent problems reported by taxpayers is related to the way taxpayers collect monthly payments.

The complaints found show that some taxpayers, by mistake, pay a certain month instead of the month that should actually be paid. As a result, for one month of past periods it happens that the social security payment is made twice. This situation was particularly evident during the first half of the year.

Currently, the settlement of these payments is done at the request of the taxpayer himself. However, it has been assessed that this procedure creates unnecessary administrative delays and mainly favors taxpayers who are more informed about the procedures. At the same time, it also increases legal uncertainty for citizens and businesses.

From the responses given regarding this issue, it appears that the tax administration is working to improve the system for submitting requests for tax settlement.

Meanwhile, the Ombudsman's recommendation is to intervene in the procedural instruction, so that in cases where double payment is found for the same period, the tax administration should automatically adjust the overpaid amount, without the taxpayer having to submit a request. Also, the taxpayer should be notified electronically about the performance of this action.

According to the report, such an automatic system would be fairer and more efficient, both for taxpayers and the tax administration, by reducing procedures and avoiding delays in handling overpayment cases.

 

 

 

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