Albania's tax authority has issued a guidance to clarify the place of supply rules for value added tax (VAT) purposes when services are supplied to non-taxable persons, including electronic services. The guidance includes that as a general rule, the place of supply for services supplied to a non-taxable person is in Albania when the supplier has in Albania:
- their headquarters of economic activity;
- a fixed place of businesses from which the service is performed; or
- their usual residence.
F…