TIRANA, April 23/ATA/ – The Albania’s General Directorate of Taxation (GDT) reported Tuesday that, the activity of financial leasing is taxable for VAT, regardless of the quality of the taxable person carrying out this activity.
Any payment received or value invoiced by the lessor to the tenant on a monthly basis beyond the value of the periodic lease payments under the Lease Agreement is considered an element taxed in the payments for the supply of the financial leasing.
“As an integral component of taxable value of financial leasing supply it is 20% VAT taxable, except interests, ” GDT reported.//a.i/
