Over 140 thousand employees, obligation for DIVA/ Who must declare? Deadline, March 31
Nearly 140 thousand employees with gross monthly income over 100 thousand lek or annual income over 1.2 million lek will be required to complete the Annual Individual Income Declaration (DIVA) by March 31, 2026.
This obligation arises for every individual, Albanian or foreign citizen, when his gross annual income exceeds 1.2 million lekë from all sources. These sources include salaries and bonuses from employment relationships, dividends, rent, sale of real estate, bank interests, profits from gambling, intellectual rights such as licenses and exclusive rights, as well as gross income generated outside the territory of the Republic of Albania.
The obligation to submit also exists when an individual is employed by more than one employer, regardless of the amount of income he or she receives. This includes cases where he or she has changed jobs within the same month, even if he or she was not employed by both employers at the same time.
Additionally, an individual is required to file a DIVA when they have more than 50,000 lek in income from other sources that are not subject to final withholding tax. Examples of such income and payments from internet platforms such as Google, TikTok, Instagram, Facebook, YouTube, Airbnb, Booking, as well as from e-commerce platforms such as Amazon and Alibaba.
The individual files a declaration in the tax system and is then provided with the relevant payment order to make the payment.
Tax payment after submission of DIVA is carried out through a payment order generated in the tax administration system. It can be made at second-tier banks or through electronic payment platforms approved by the tax authorities.
In cases where individuals for one reason or another do not file their tax return on time, they are penalized with a fine of 3,000-10,000 lek. This year, tax deductions for various categories will also be applied, compensation for dependent children up to 48,000 lek and compensation for children's education expenses up to 100,000 lek.
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