The law on the Cancellation, Settlement and Payment of Tax Liabilities to the Central Tax Administration and Liabilities Payable to Customs, provides for the full write-off of unpaid tax and customs obligations incurred up to December 31, 2014, including principal, penalties and late-payment interest.

Social and health insurance contributions are excluded from full cancellation, with the law providing only for the write-off of penalties and interest accrued up to Dec. 31, 2014. Self-employed workers in agriculture are also eligible for these relief measures.

For liabilities incurred after 2014, the law sets out partial relief schemes. For obligations dating from Jan. 1, 2015 to Dec. 31, 2019, taxpayers may qualify for partial settlement if they pay 50% of the principal by June 30, 2026, with the remaining balance written off. Alternatively, if 75% of the obligation is paid in monthly instalments by Dec. 31, 2026, the remaining 25% is automatically cancelled. In both cases, penalties and interest for the period are fully waived.

For liabilities incurred between Jan. 1, 2020 and Dec. 31, 2024, the law provides for the cancellation of penalties and interest only if 100% of the principal is paid by Dec. 31, 2026. The same scheme applies to social and health insurance contributions, including for the self-employed in agriculture, provided the full contribution is settled within the deadline.

Of the 162.5 billion leks in outstanding liabilities accumulated by Dec. 31, 2014, about 60% consists of principal amounting to 98.4 billion leks, 35% penalties and 5% interest. Tax arrears alone for that period total about 29.5 billion leks, of which roughly 25 billion leks – excluding social and health contributions – are expected to be fully written off.

In the Customs Administration, unpaid obligations as of Dec. 31, 2024 total around 48.5 billion leks from 4,684 debtors, largely made up of penalties and interest. Customs debt accumulated by Dec. 31, 2014 stands at about 25.7 billion leks and is set to be fully cancelled as liabilities outstanding for more than 10 years.

Overall, the law provides for the full write-off of around 525 million euros in unpaid business liabilities incurred by the end of 2014, mainly related to value-added tax, profit tax, other taxes, and customs penalties and interest.

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“Today, receipts have doubled, as all the citizens have been involved in the transformation process which could not happen without them, without the citizens who came together with us to take Albania to another level, making up their mind that they could not continue living by deceiving others and doing harm to oneself,” the premier Rama said.

During the presentation of the “Action Plan 2021-2025” in the water and energy sector, the Prime Minister stated that, that we risked going into an energy collapse. 1.2 billion ALL in debts inherited from energy theft and electricity bill non-payment.”//a.i/