TIRANA, June 12 /ATA/ Albania’s tax administration automatically offset tax credit surpluses against unpaid tax liabilities under a tax debt forgiveness scheme, according to an official statement.
The total value of the offsets reached 10.4 million euros ($12.0 million), benefiting 13,408 taxpayers through 86,773 transactions processed automatically, the statement said.
The Tax Administration announced that the process is part of the measures provided for under the law on tax debt forgiveness and aims to ease the financial burden on thousands of taxpayers, without the need to submit applications or follow additional administrative procedures.
Meanwhile, as of 10 June 2026, the implementation of a conditional tax relief scheme covering tax liabilities, penalties, and late payment interest has commenced.
For liabilities relating to the 2015–2019 period, taxpayers are entitled to a 50% reduction of the principal tax debt, as well as full cancellation of penalties and late payment interest, provided that the remaining 50% is settled in a single payment within the prescribed period from 10 to 30 June 2026.
For the same period, a 25% reduction of the principal tax liability is also provided for, together with the full cancellation of penalties and late payment interest, provided that the remaining 75% of the liability is settled by 31 December 2026.
For liabilities incurred during the 2020–2024 period, the legislation provides for the full waiver of penalties and late payment interest, subject to taxpayers settling 100% of the principal tax liability by 31 December 2026.
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