Albania published Law No. 79/2025 in the Official Gazette No. 11 of 15 January 2026, amending and supplementing Law No. 9920 of 2008 on tax procedures. The changes took effect immediately upon publication and introduced several administrative and compliance‑related measures affecting VAT reporting, electronic communication, and cash transactions.
System‑generated VAT returns
Under the amended rules, where a taxpayer fails to submit a VAT return by the statutory deadline, the tax system au…