With the entry into force of Law no. 96/2018 dated 3.12.2018 “On some additions and amendments to Law no. 92/2014, On Value Added Tax in the Republic of Albania”, the supply of the service of processing non-Albanian goods, from subcontractors towards the holder of the inward processing procedure authorization, is subject to a VAT rate of 0%.
Explore the material and learn more about the conditions for inclusion of subcontractors in the processing operations of non-Albanian goods and the application of the VAT rate of 0%.