Albania Clarifies VAT Place of Supply Rules for Services Supplied to Non-Taxable Persons

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.

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