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openaccountants/skills/albania-vat.md
albania-vat.md595 lines29.6 KB
v20
1---
2name: albania-vat
3description: Use this skill whenever asked to prepare, review, or classify transactions for an Albanian VAT (TVSH) return for any client. Trigger on phrases like "Albania VAT", "Albanian TVSH", "TVSH return", "DPT filing", "Albanian tax", or any request involving Albanian VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Albania only — standard TVSH payers filing monthly returns. Small business exemptions, free economic zones, agricultural compensation schemes, and margin schemes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any Albanian VAT work.
4version: 2.0
5---
6 
7# Albania VAT (TVSH) Return Skill v2.0
8 
9## Section 1 — Quick reference
10 
11**Read this whole section before classifying anything. The workflow runbook is in `vat-workflow-base` Section 1 — follow that runbook with this skill providing the country-specific content.**
12 
13| Field | Value |
14|---|---|
15| Country | Albania (Republic of Albania) |
16| Tax name | TVSH (Tatimi mbi Vleren e Shtuar) |
17| Standard rate | 20% |
18| Reduced rates | 6% (accommodation/tourism by certified structures), 10% (agricultural inputs — fertilisers, pesticides, seeds) |
19| Zero rate | 0% (exports, international transport, diplomatic supplies) |
20| Return form | Monthly TVSH declaration (electronic) |
21| Filing portal | https://e-filing.tatime.gov.al |
22| Authority | General Directorate of Taxation (DPT — Drejtoria e Pergjithshme e Tatimeve) |
23| Currency | ALL (Albanian Lek) only |
24| Filing frequency | Monthly (all TVSH payers) |
25| Deadline | 14th of the month following the reporting month |
26| Companion skill (Tier 1, workflow) | **vat-workflow-base v0.1 or later — MUST be loaded** |
27| Contributor | Open Accounting Skills Registry |
28| Validated by | Pending — requires validation by licensed Albanian tax practitioner |
29| Validation date | April 2026 (web-verified; practitioner sign-off pending) |
30 
31**Key TVSH return boxes:**
32 
33| Box | Meaning |
34|---|---|
35| 1 | Taxable supplies at 20% — tax base |
36| 2 | Output TVSH at 20% |
37| 3 | Taxable supplies at 6% — tax base |
38| 4 | Output TVSH at 6% |
39| 5 | Zero-rated supplies (exports) |
40| 6 | Exempt supplies |
41| 7 | Self-assessed TVSH on services from abroad (reverse charge) — base |
42| 8 | Output TVSH on reverse charge |
43| 9 | Total output TVSH (2 + 4 + 8) |
44| 10 | Domestic purchases — tax base |
45| 11 | Input TVSH on domestic purchases |
46| 12 | Imports — customs value + duties |
47| 13 | TVSH paid on imports |
48| 14 | Fixed asset acquisitions — tax base |
49| 15 | Input TVSH on fixed assets |
50| 16 | Input TVSH on reverse charge (deductible) |
51| 17 | Adjustments to input TVSH |
52| 18 | Total input TVSH (11 + 13 + 15 + 16 + 17) |
53| 19 | TVSH payable (if 9 > 18) |
54| 20 | TVSH credit (if 18 > 9) |
55| 21 | TVSH credit from prior period |
56| 22 | TVSH credit for refund |
57| 23 | Net TVSH payable |
58 
59**Conservative defaults — Albania-specific values:**
60 
61| Ambiguity | Default |
62|---|---|
63| Unknown rate on a sale | 20% |
64| Unknown VAT status of a purchase | Not deductible |
65| Unknown counterparty country | Domestic Albania |
66| Unknown business-use proportion (vehicle, phone) | 0% recovery |
67| Unknown SaaS billing entity | Reverse charge from non-resident (Box 7/8/16) |
68| Unknown blocked-input status (entertainment, personal use) | Blocked |
69| Unknown whether transaction is in scope | In scope |
70| Unknown tourism certification status | 20% (not 6%) |
71 
72**Red flag thresholds:**
73 
74| Threshold | Value |
75|---|---|
76| HIGH single-transaction size | ALL 500,000 |
77| HIGH tax-delta on a single conservative default | ALL 30,000 |
78| MEDIUM counterparty concentration | >40% of output OR input |
79| MEDIUM conservative-default count | >4 across the return |
80| LOW absolute net TVSH position | ALL 800,000 |
81 
82---
83 
84## Section 2 — Required inputs and refusal catalogue
85 
86### Required inputs
87 
88**Minimum viable** — bank statement for the month in CSV, PDF, or pasted text. Must cover the full period. Acceptable from any Albanian bank: Banka Kombetare Tregtare (BKT), Raiffeisen Bank Albania, Credins Bank, Intesa Sanpaolo Albania, OTP Bank Albania, Tirana Bank, Alpha Bank Albania, or any other.
89 
90**Recommended** — sales invoices (especially for exports and zero-rated supplies), purchase invoices for any input TVSH claim above ALL 30,000, the client's NUIS/NIPT in writing.
91 
92**Ideal** — complete fiscalized invoice register (from DPT e-Filing), prior period TVSH declaration, purchase and sales books.
93 
94**Refusal policy if minimum is missing — SOFT WARN.** If no bank statement is available at all, hard stop. If bank statement only without invoices, proceed but record in the reviewer brief: "This TVSH return was produced from bank statement alone. The reviewer must verify that input TVSH claims are supported by fiscalized invoices (NIVF code present) and that all reverse-charge classifications match the supplier's invoice."
95 
96### Albania-specific refusal catalogue
97 
98**R-AL-1 — Small business / non-registered entity attempting to file TVSH.** *Trigger:* client turnover below ALL 10,000,000 and not voluntarily VAT-registered, or client on the small business tax regime. *Message:* "Non-registered entities and those on the small business tax regime cannot file TVSH returns or claim input TVSH. This skill covers registered TVSH payers only."
99 
100**R-AL-2 — Free economic zone entity.** *Trigger:* client operates within a designated free economic zone (Spitalla, Koplik, Vlora). *Message:* "Free economic zone entities have special TVSH treatment that requires case-by-case analysis. Please escalate to a qualified Albanian tax practitioner."
101 
102**R-AL-3 — Agricultural compensation scheme.** *Trigger:* client is a small agricultural producer on the flat-rate compensation scheme. *Message:* "The agricultural compensation scheme under Article 92 has specific rules for deemed input TVSH. Out of scope for this skill."
103 
104**R-AL-4 — Partial exemption / proportional deduction.** *Trigger:* client makes both taxable and exempt supplies and the exempt proportion is not de minimis. *Message:* "Your input TVSH must be apportioned under Article 73. This requires an annual pro-rata calculation. Please use a qualified practitioner to determine the deductible proportion."
105 
106**R-AL-5 — Margin scheme.** *Trigger:* client deals in second-hand goods, art, antiques under the margin scheme. *Message:* "Margin scheme transactions require transaction-level margin computation. Out of scope."
107 
108**R-AL-6 — Income tax instead of TVSH.** *Trigger:* user asks about Albanian income tax, not the TVSH return. *Message:* "This skill only handles the monthly TVSH return. For Albanian income tax, use the appropriate income tax skill."
109 
110---
111 
112## Section 3 — Supplier pattern library (the lookup table)
113 
114This is the deterministic pre-classifier. When a transaction's counterparty matches a pattern in this table, apply the treatment directly. Match by case-insensitive substring on the counterparty name as it appears in the bank statement.
115 
116### 3.1 Albanian banks (fees exempt — exclude)
117 
118| Pattern | Treatment | Notes |
119|---|---|---|
120| BKT, BANKA KOMBETARE TREGTARE | EXCLUDE for bank charges/fees | Financial service, exempt |
121| RAIFFEISEN, RAIFFEISEN BANK AL | EXCLUDE for bank charges/fees | Same |
122| CREDINS, CREDINS BANK | EXCLUDE for bank charges/fees | Same |
123| INTESA SANPAOLO AL, ISP ALBANIA | EXCLUDE for bank charges/fees | Same |
124| OTP BANK AL, TIRANA BANK, ALPHA BANK | EXCLUDE for bank charges/fees | Same |
125| INTERESA, INTEREST, KAMATA | EXCLUDE | Interest income/expense, out of scope |
126| KREDI, LOAN, HUADHENIE | EXCLUDE | Loan principal movement, out of scope |
127 
128### 3.2 Albanian government, regulators, and statutory bodies (exclude entirely)
129 
130| Pattern | Treatment | Notes |
131|---|---|---|
132| DPT, DREJTORIA E TATIMEVE | EXCLUDE | Tax payment, not a supply |
133| DOGANA, CUSTOMS | EXCLUDE | Customs duty (but see import TVSH for Box 12/13) |
134| ISSH, SIGURIMET SHOQERORE | EXCLUDE | Social insurance contribution |
135| QKR, QENDRA KOMBETARE E REGJISTRIMIT | EXCLUDE | Business registration fee |
136| BASHKIA, MUNICIPALITY | EXCLUDE | Local government fee |
137| TATIME, TAX OFFICE | EXCLUDE | Tax payment |
138 
139### 3.3 Albanian utilities
140 
141| Pattern | Treatment | Box | Notes |
142|---|---|---|---|
143| OSHEE, OPERATORI SHPERNDARJES ENERGJISE | Domestic 20% | 10/11 | Electricity — overhead |
144| UKT, UJESJELLESI | Domestic 20% | 10/11 | Water utility |
145| ALBTELEKOM, ALBtelecom | Domestic 20% | 10/11 | Telecoms — overhead |
146| ONE ALBANIA, VODAFONE AL | Domestic 20% | 10/11 | Mobile telecoms |
147| ALBAGAS, ALBPETROL | Domestic 20% | 10/11 | Gas/fuel supply |
148 
149### 3.4 Insurance (exempt — exclude)
150 
151| Pattern | Treatment | Notes |
152|---|---|---|
153| SIGAL, SIGMA, INSIG | EXCLUDE | Insurance, exempt |
154| INTERSIG, ALBSIG, EUROSIG | EXCLUDE | Same |
155| SIGURIM, INSURANCE, POLICA | EXCLUDE | All exempt |
156 
157### 3.5 Post and logistics
158 
159| Pattern | Treatment | Box | Notes |
160|---|---|---|---|
161| POSTA SHQIPTARE | EXCLUDE for standard postage | | Universal postal service, exempt |
162| POSTA SHQIPTARE (courier/parcel) | Domestic 20% | 10/11 | Non-universal services taxable |
163| DHL ALBANIA, TNT, FedEx | Domestic 20% | 10/11 | Express courier, taxable |
164 
165### 3.6 Transport
166 
167| Pattern | Treatment | Box | Notes |
168|---|---|---|---|
169| ALBTRANSPORT, URBAN BUS | EXCLUDE | | Public transport, exempt |
170| TAXI, TRANSFER | Domestic 20% | 10/11 | Local taxi |
171| WIZZ AIR, TURKISH AIRLINES (international) | EXCLUDE / 0% | | International flights zero rated |
172 
173### 3.7 Food and entertainment (blocked)
174 
175| Pattern | Treatment | Notes |
176|---|---|---|
177| SUPERMARKET, CONAD, SPAR AL, NEPTUN | Default BLOCK input TVSH | Personal provisioning |
178| RESTAURANT, RESTORANT, BAR, KAFE | Default BLOCK | Entertainment blocked under Article 71(3) |
179| HOTEL (non-tourism business) | Default BLOCK | Entertainment/hospitality blocked |
180 
181### 3.8 SaaS — non-resident suppliers (reverse charge, Box 7/8/16)
182 
183Albania is not an EU member state. All foreign SaaS providers are non-resident suppliers triggering reverse charge.
184 
185| Pattern | Billing entity | Box | Notes |
186|---|---|---|---|
187| GOOGLE (Ads, Workspace, Cloud) | Google Ireland Ltd (IE) or Google LLC (US) | 7/8/16 | Reverse charge |
188| MICROSOFT (365, Azure) | Microsoft Ireland or Microsoft Corp (US) | 7/8/16 | Reverse charge |
189| ADOBE | Adobe Systems (IE or US) | 7/8/16 | Reverse charge |
190| META, FACEBOOK ADS | Meta Platforms Ireland or Meta (US) | 7/8/16 | Reverse charge |
191| SLACK, ZOOM, DROPBOX | Various non-resident entities | 7/8/16 | Reverse charge |
192| AWS, AMAZON WEB SERVICES | AWS EMEA SARL (LU) or AWS Inc (US) | 7/8/16 | Reverse charge |
193| NOTION, ANTHROPIC, OPENAI, GITHUB, FIGMA, CANVA | US entities | 7/8/16 | Reverse charge |
194 
195### 3.9 Payment processors
196 
197| Pattern | Treatment | Notes |
198|---|---|---|
199| STRIPE (transaction fees) | EXCLUDE (exempt) | Payment processing, financial service |
200| PAYPAL (transaction fees) | EXCLUDE (exempt) | Same |
201 
202### 3.10 Professional services (Albania)
203 
204| Pattern | Treatment | Box | Notes |
205|---|---|---|---|
206| NOTER, NOTAR, NOTARY | Domestic 20% | 10/11 | Deductible if business purpose |
207| KONTABILIST, AUDITOR, EKSPERT KONTABEL | Domestic 20% | 10/11 | Always deductible |
208| AVOKAT, LAWYER, JURIST | Domestic 20% | 10/11 | Deductible if business legal matter |
209| QKR fees | EXCLUDE | | Government fee, not a supply |
210 
211### 3.11 Payroll and social security (exclude entirely)
212 
213| Pattern | Treatment | Notes |
214|---|---|---|
215| ISSH, SOCIAL INSURANCE, SIGURIME | EXCLUDE | Social/health insurance payment |
216| PAGA, SALARY, RROGA | EXCLUDE | Wages — outside TVSH scope |
217| TAP, TATIM MBI TE ARDHURAT | EXCLUDE | Income tax withholding |
218 
219### 3.12 Property and rent
220 
221| Pattern | Treatment | Notes |
222|---|---|---|
223| QIRA (commercial, with TVSH invoice) | Domestic 20% | Commercial lease, taxable |
224| QIRA (residential, no TVSH) | EXCLUDE | Residential lease, exempt |
225 
226### 3.13 Internal transfers and exclusions
227 
228| Pattern | Treatment | Notes |
229|---|---|---|
230| TRANSFERTE, INTERNAL, BRENDSHME | EXCLUDE | Internal movement |
231| DIVIDENT, DIVIDEND | EXCLUDE | Dividend, out of scope |
232| TERHEQJE, ATM, CASH WITHDRAWAL | TIER 2 — ask | Default exclude; ask what cash was spent on |
233 
234---
235 
236## Section 4 — Worked examples
237 
238Six worked classifications from a hypothetical bank statement of an Albanian self-employed IT consultant based in Tirana.
239 
240### Example 1 — Non-resident SaaS reverse charge (Notion)
241 
242**Input line:**
243`03.04.2026 ; NOTION LABS INC ; DEBIT ; Monthly subscription ; USD 16.00 ; ALL 1,760`
244 
245**Reasoning:**
246Notion Labs Inc is a US entity (Section 3.8). No Albanian registration. This is a service received from a non-resident. Reverse charge under Article 86: self-assess output TVSH at 20% in Box 7/8, claim input TVSH in Box 16. Net effect zero for a fully taxable business.
247 
248**Output:**
249 
250| Date | Counterparty | Gross | Net | VAT | Rate | Box (input) | Box (output) | Default? | Question? | Excluded? |
251|---|---|---|---|---|---|---|---|---|---|---|
252| 03.04.2026 | NOTION LABS INC | -1,760 | -1,760 | 352 | 20% | 16 | 7/8 | N | — | — |
253 
254### Example 2 — Non-resident SaaS reverse charge (Google Ads)
255 
256**Input line:**
257`10.04.2026 ; GOOGLE IRELAND LIMITED ; DEBIT ; Google Ads April 2026 ; -93,500 ; ALL`
258 
259**Reasoning:**
260Google Ireland Ltd is non-resident (Albania is not EU). Reverse charge at 20%. Box 7 for the base, Box 8 for output TVSH, Box 16 for input TVSH credit. Both sides must appear on the return.
261 
262**Output:**
263 
264| Date | Counterparty | Gross | Net | VAT | Rate | Box (input) | Box (output) | Default? | Question? | Excluded? |
265|---|---|---|---|---|---|---|---|---|---|---|
266| 10.04.2026 | GOOGLE IRELAND LIMITED | -93,500 | -93,500 | 18,700 | 20% | 16 | 7/8 | N | — | — |
267 
268### Example 3 — Entertainment, fully blocked
269 
270**Input line:**
271`15.04.2026 ; RESTORANT MULLIRI I VJETER ; DEBIT ; Business dinner ; -24,000 ; ALL`
272 
273**Reasoning:**
274Restaurant transaction. Entertainment and hospitality expenses are blocked under Article 71(3). Input TVSH is irrecoverable regardless of business purpose. Default: full block.
275 
276**Output:**
277 
278| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
279|---|---|---|---|---|---|---|---|---|---|
280| 15.04.2026 | RESTORANT MULLIRI I VJETER | -24,000 | -24,000 | 0 | — | — | Y | Q1 | "Entertainment: blocked" |
281 
282### Example 4 — Fixed asset purchase
283 
284**Input line:**
285`18.04.2026 ; NEPTUN SHPK ; DEBIT ; Laptop HP ProBook ; -175,000 ; ALL`
286 
287**Reasoning:**
288The item is a laptop with useful life over 12 months — qualifies as a fixed asset under Albanian accounting standards. Goes to Box 14 (net base) and Box 15 (input TVSH). Must have a fiscalized invoice with NIVF code.
289 
290**Output:**
291 
292| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
293|---|---|---|---|---|---|---|---|---|---|
294| 18.04.2026 | NEPTUN SHPK | -175,000 | -145,833 | -29,167 | 20% | 14/15 | N | — | — |
295 
296### Example 5 — Export of services (zero-rated)
297 
298**Input line:**
299`22.04.2026 ; STUDIO KREBS GMBH ; CREDIT ; IT consultancy March ; +385,000 ; ALL`
300 
301**Reasoning:**
302Incoming payment from a German company for IT consulting services. Export of services — zero-rated under Article 54. Report net in Box 5. No output TVSH. Related input TVSH is fully deductible. Requires: customs/export documentation or service export evidence.
303 
304**Output:**
305 
306| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
307|---|---|---|---|---|---|---|---|---|---|
308| 22.04.2026 | STUDIO KREBS GMBH | +385,000 | +385,000 | 0 | 0% | 5 | Y | Q2 (HIGH) | "Verify export documentation" |
309 
310### Example 6 — Motor vehicle, blocked
311 
312**Input line:**
313`28.04.2026 ; AUTOSTAR SHPK ; DEBIT ; Car lease payment Hyundai ; -71,500 ; ALL`
314 
315**Reasoning:**
316Car lease payment. Input TVSH on passenger vehicles is blocked under Article 71(2). Exceptions only for taxis, rental fleet, driving school, delivery vehicles. An IT consultant does not qualify. Default: full block.
317 
318**Output:**
319 
320| Date | Counterparty | Gross | Net | VAT | Rate | Box | Default? | Question? | Excluded? |
321|---|---|---|---|---|---|---|---|---|---|
322| 28.04.2026 | AUTOSTAR SHPK | -71,500 | -71,500 | 0 | — | — | Y | Q3 | "Motor vehicle: blocked" |
323 
324---
325 
326## Section 5 — Tier 1 classification rules (compressed)
327 
328### 5.1 Standard rate 20% (Article 56)
329 
330Default rate for any taxable supply unless a reduced rate, zero rate, or exemption applies. Sales at 20% go to Box 1/2. Purchases at 20% go to Box 10/11.
331 
332### 5.2 Reduced rate 6% — accommodation/tourism (Article 56(1.1))
333 
334Applies only to accommodation services by certified tourism structures (hotels, resorts, guesthouses, agritourism). The service provider must hold a valid tourism licence. Restaurant, bar, spa services within hotels are at 20%. Sales at 6% go to Box 3/4.
335 
336### 5.3 Reduced rate 10% — agricultural inputs (Article 56)
337 
338Applies to chemical fertilisers, pesticides, seeds, seedlings. Narrow category.
339 
340### 5.4 Zero rate (Articles 51-55)
341 
342Exports of goods outside Albania (requires customs export declaration). International transport services. Supplies to diplomatic missions. Report in Box 5.
343 
344### 5.5 Exempt supplies (Article 51)
345 
346Financial and banking services, insurance, medical/dental (licensed), educational (accredited), residential rental, postal universal service, cultural events (public interest), gambling (separately taxed), burial services, social welfare, agricultural land, gold to Bank of Albania. No output TVSH, no input TVSH deduction on related costs.
347 
348### 5.6 Domestic purchases — input TVSH
349 
350Input TVSH deductible if: (a) goods/services for taxable operations, (b) valid fiscalized invoice (NIVF present), (c) recorded in accounting, (d) supplier is TVSH registered. Box 10 (base) / Box 11 (input TVSH). Fixed assets go to Box 14/15.
351 
352### 5.7 Reverse charge — services from non-residents (Article 86)
353 
354When the client receives services from a non-resident with no Albanian registration and place of supply is Albania: self-assess at 20%. Box 7 (base), Box 8 (output TVSH), Box 16 (input TVSH credit if entitled). Net effect zero for fully taxable business.
355 
356### 5.8 Import of goods
357 
358Goods imported into Albania: TVSH collected by customs at the border. Base = customs value + duties + excise. Rate 20% (or reduced if applicable). Box 12 (base) / Box 13 (input TVSH). Recoverable with customs declaration as evidence.
359 
360### 5.9 Blocked input TVSH (Article 71)
361 
362Zero TVSH recovery with no exceptions unless specifically noted:
363- Passenger vehicles: purchase, lease, fuel (unless taxi/rental/driving school/delivery fleet) — Article 71(2)
364- Entertainment, hospitality, representation — Article 71(3)
365- Personal consumption of employees/directors — Article 71(4)
366- Without valid fiscalized invoice — Article 69
367- Goods/services for exempt operations — Article 71
368- Goods lost/destroyed (except force majeure) — Article 71
369- Accommodation/catering for staff (unless remote work site) — Article 71
370 
371Blocked categories override all other rules. Check blocked status first.
372 
373### 5.10 Fiscalization requirement (Law No. 87/2019)
374 
375All invoices must be electronically registered through the fiscalization system (since 2021). Each invoice receives a NIVF code. Non-fiscalized invoices may result in denial of input TVSH deduction.
376 
377### 5.11 Credit notes and returns (Article 82)
378 
379Seller reduces output TVSH in current period. Buyer reduces input TVSH in current period. Credit note must be fiscalized.
380 
381---
382 
383## Section 6 — Tier 2 catalogue (compressed)
384 
385### 6.1 Fuel and vehicle costs
386 
387*Pattern:* Kastrati, Kurum, Shell, fuel receipts. *Why insufficient:* vehicle type and use unknown. Cars are blocked regardless. *Default:* 0% recovery. *Question:* "Is this a car (blocked) or a commercial vehicle used exclusively for business?"
388 
389### 6.2 Restaurants and entertainment
390 
391*Pattern:* any restaurant, cafe, bar. *Why insufficient:* entertainment is hard blocked under Article 71(3). *Default:* block. *Question:* "Was this entertainment? (Note: blocked regardless — for income tax records only.)"
392 
393### 6.3 Ambiguous SaaS billing entities
394 
395*Pattern:* Google, Microsoft, Adobe, Meta, etc. *Why insufficient:* billing entity not visible on bank statement. *Default:* reverse charge Box 7/8/16 (all non-resident for Albania). *Question:* "Could you check the invoice for the legal entity name?"
396 
397### 6.4 Round-number incoming transfers from owner-named counterparties
398 
399*Pattern:* large round credit matching client's name. *Default:* exclude as owner injection. *Question:* "Is this a customer payment, your own money, or a loan?"
400 
401### 6.5 Incoming transfers from individual names
402 
403*Pattern:* incoming from private-looking counterparties. *Default:* domestic sale at 20%, Box 1/2. *Question:* "Was this a sale? Business or consumer?"
404 
405### 6.6 Incoming transfers from foreign counterparties
406 
407*Pattern:* foreign IBAN or currency. *Default:* zero-rated export Box 5. *Question:* "What was this — export sale, service, refund? Do you have export documentation?"
408 
409### 6.7 Large one-off purchases (potential fixed assets)
410 
411*Pattern:* single invoice for equipment, laptop, machinery. *Default:* if asset with useful life >12 months, Box 14/15; otherwise Box 10/11. *Question:* "Is this equipment with useful life over 12 months?"
412 
413### 6.8 Mixed-use phone, internet
414 
415*Pattern:* ONE Albania, Vodafone personal lines, home electricity. *Default:* 0% if mixed without declared proportion. *Question:* "Is this a dedicated business line or mixed-use?"
416 
417### 6.9 Outgoing transfers to individuals
418 
419*Pattern:* outgoing to private names. *Default:* exclude as drawings. *Question:* "Was this a contractor payment with invoice, wages, or personal transfer?"
420 
421### 6.10 Cash withdrawals
422 
423*Pattern:* ATM, terheqje, cash withdrawal. *Default:* exclude. *Question:* "What was the cash used for?"
424 
425### 6.11 Rent payments
426 
427*Pattern:* monthly qira, rent to landlord-sounding name. *Default:* no TVSH, no deduction (residential default). *Question:* "Is this commercial property? Does the landlord charge TVSH?"
428 
429### 6.12 Foreign hotel and accommodation
430 
431*Pattern:* hotel abroad. *Default:* exclude from input TVSH (non-Albanian VAT). *Question:* "Was this a business trip?"
432 
433### 6.13 Tourism income at 6%
434 
435*Pattern:* booking.com payouts, hotel/accommodation income. *Default:* flag for reviewer — verify tourism certification. *Question:* "Do you hold a valid tourism licence? Is this accommodation under 3 months?"
436 
437---
438 
439## Section 7 — Excel working paper template
440 
441The base specification is in `vat-workflow-base` Section 3. This section provides the Albania-specific overlay.
442 
443### Sheet "Transactions"
444 
445Columns A-L per the base. Column H ("Box code") accepts only valid Albanian TVSH box codes from Section 1 of this skill. Use blank for excluded transactions.
446 
447### Sheet "Box Summary"
448 
449```
450Output:
451| 1 | Taxable supplies 20% base | =SUMIFS(Transactions!E:E, Transactions!H:H, "1") |
452| 2 | Output TVSH 20% | =Box_Summary!C[1_row]*0.20 |
453| 3 | Taxable supplies 6% base | =SUMIFS(Transactions!E:E, Transactions!H:H, "3") |
454| 4 | Output TVSH 6% | =Box_Summary!C[3_row]*0.06 |
455| 5 | Zero-rated supplies | =SUMIFS(Transactions!E:E, Transactions!H:H, "5") |
456| 6 | Exempt supplies | =SUMIFS(Transactions!E:E, Transactions!H:H, "6") |
457| 7 | Reverse charge base | =SUMIFS(Transactions!E:E, Transactions!H:H, "7") |
458| 8 | Output TVSH reverse charge | =Box_Summary!C[7_row]*0.20 |
459| 9 | Total output TVSH | =C[2_row]+C[4_row]+C[8_row] |
460 
461Input:
462| 10 | Domestic purchases base | =SUMIFS(Transactions!E:E, Transactions!H:H, "10") |
463| 11 | Input TVSH domestic | =Box_Summary!C[10_row]*0.20 |
464| 12 | Imports base | =SUMIFS(Transactions!E:E, Transactions!H:H, "12") |
465| 13 | TVSH on imports | =SUMIFS(Transactions!F:F, Transactions!H:H, "12") |
466| 14 | Fixed assets base | =SUMIFS(Transactions!E:E, Transactions!H:H, "14") |
467| 15 | Input TVSH fixed assets | =Box_Summary!C[14_row]*0.20 |
468| 16 | Input TVSH reverse charge | =Box_Summary!C[7_row]*0.20 |
469| 17 | Adjustments | 0 |
470| 18 | Total input TVSH | =SUM(C[11_row]:C[17_row]) |
471 
472Settlement:
473| 19 | TVSH payable | =IF(C[9_row]>C[18_row], C[9_row]-C[18_row], 0) |
474| 20 | TVSH credit | =IF(C[18_row]>C[9_row], C[18_row]-C[9_row], 0) |
475| 21 | Credit from prior period | [manual entry] |
476| 23 | Net payable | =MAX(C[19_row]-C[21_row], 0) |
477```
478 
479### Sheet "Return Form"
480 
481Final TVSH-ready figures. Bottom-line cell is Box 23 (net payable) or Box 20 (credit).
482 
483---
484 
485## Section 8 — Albanian bank statement reading guide
486 
487**CSV format conventions.** BKT and Raiffeisen Albania exports typically use semicolon delimiters with DD.MM.YYYY dates. Common columns: Date, Description, Debit, Credit, Balance. Always confirm which account currency applies.
488 
489**Albanian language variants.** Some descriptions appear in Albanian: qira (rent), paga/rroga (salary), interesa/kamata (interest), terheqje (withdrawal), transferte (transfer), blerje (purchase), shitje (sale). Treat as the English equivalent.
490 
491**Internal transfers and exclusions.** Own-account transfers between the client's BKT, Raiffeisen, Credins accounts. Labelled "transferte brendshme", "own transfer", "internal". Always exclude.
492 
493**Refunds and reversals.** Identify by "rimbursim", "kthim", "reversal", "storno". Book as negative in the same box as the original transaction.
494 
495**Foreign currency transactions.** Convert to ALL at the Bank of Albania middle rate on the transaction date.
496 
497**IBAN prefix.** AL = Albania. Non-AL IBANs indicate foreign counterparty — check if reverse charge or export applies.
498 
499**Fiscalization codes.** If the bank description includes a NIVF reference, the transaction has a fiscalized invoice. If absent, flag for verification.
500 
501---
502 
503## Section 9 — Onboarding fallback (only when inference fails)
504 
505### 9.1 Entity type and trading name
506*Inference rule:* sole trader names match account holder; company names end in "SHPK", "SHA". *Fallback:* "Are you a sole trader or a company (SHPK/SHA)?"
507 
508### 9.2 TVSH registration status
509*Inference rule:* if asking for a TVSH return, they are registered. *Fallback:* "Are you a registered TVSH payer?"
510 
511### 9.3 NUIS/NIPT
512*Inference rule:* may appear in payment descriptions. *Fallback:* "What is your NUIS/NIPT?"
513 
514### 9.4 Filing period
515*Inference rule:* transaction date range on statement (monthly). *Fallback:* "Which month does this cover?"
516 
517### 9.5 Industry and sector
518*Inference rule:* counterparty mix, invoice descriptions. *Fallback:* "What does the business do?"
519 
520### 9.6 Employees
521*Inference rule:* ISSH, salary outgoing transfers. *Fallback:* "Do you have employees?"
522 
523### 9.7 Exempt supplies
524*Inference rule:* medical/financial/educational income patterns. *Fallback:* "Do you make any TVSH-exempt sales?" *If yes and non-de-minimis, R-AL-4 fires.*
525 
526### 9.8 Credit brought forward
527*Inference rule:* not inferable from single period. Always ask. *Question:* "Do you have TVSH credit from the previous month? (Box 21)"
528 
529### 9.9 Cross-border customers
530*Inference rule:* foreign IBANs on incoming. *Fallback:* "Do you have customers outside Albania?"
531 
532### 9.10 Tourism certification
533*Inference rule:* Airbnb/booking.com payouts, hotel income. *Fallback:* "Do you hold a tourism licence for 6% rate?"
534 
535---
536 
537## Section 10 — Reference material
538 
539### Sources
540 
541**Primary legislation:**
5421. Law No. 92/2014 "On Value Added Tax in the Republic of Albania" (as amended) — Articles 3-6, 11, 25-30, 51-56, 68-73, 76, 82, 86, 105-107
5432. Law No. 87/2019 on E-Invoicing and Fiscalization
544 
545**DPT guidance:**
5463. DPT TVSH declaration form and completion notes — https://e-filing.tatime.gov.al
5474. DPT guidance on reverse charge
5485. DPT fiscalization instructions
549 
550**Other:**
5516. Bank of Albania exchange rates — https://www.bankofalbania.org
552 
553### Known gaps
554 
5551. Supplier pattern library covers common Albanian and international counterparties but not every local SME.
5562. Tourism reduced rate (6%) categories are subject to frequent legislative changes — verify current applicability.
5573. Agricultural inputs reduced rate (10%) scope requires ongoing verification.
5584. Free economic zone rules require case-by-case analysis.
5595. Red flag thresholds are conservative starting values, not empirically calibrated.
560 
561### Change log
562 
563- **v2.0 (April 2026):** Full rewrite to Malta v2.0 10-section structure. Supplier pattern library added. Worked examples added. Tier 1 rules compressed. Tier 2 catalogue restructured. Excel template specification added. Bank statement reading guide added. Onboarding moved to fallback.
564- **v1.1 (April 2026):** Initial skill with step-based structure.
565 
566### Self-check (v2.0)
567 
5681. Quick reference at top with box table and conservative defaults: yes.
5692. Supplier library as literal lookup tables: yes (13 sub-tables).
5703. Worked examples: yes (6 examples).
5714. Tier 1 rules compressed: yes (11 rules).
5725. Tier 2 catalogue compressed: yes (13 items).
5736. Excel template specification: yes.
5747. Onboarding as fallback: yes (10 items).
5758. All 6 Albania-specific refusals present: yes.
5769. Reference material at bottom: yes.
57710. Entertainment hard-block explicit: yes.
57811. Motor vehicle hard-block explicit: yes.
57912. Fiscalization requirement explicit: yes.
58013. Reverse charge (non-resident services) explicit: yes.
58114. No inline tags: yes.
582 
583## End of Albania VAT (TVSH) Skill v2.0
584 
585This skill is incomplete without the companion file loaded alongside it: `vat-workflow-base` v0.1 or later (Tier 1, workflow architecture).
586 
587 
588---
589 
590## Disclaimer
591 
592This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
593 
594The most up-to-date, verified version of this skill is maintained at [openaccountants.com](https://openaccountants.com). Log in to access the latest version, request a professional review from a licensed accountant, and track updates as tax law changes.
595 

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Q2: Research-verified

Deep research against tax authority sources. Not yet tested on real data.

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About

Use this skill whenever asked to prepare, review, or classify transactions for an Albanian VAT (TVSH) return for any client. Trigger on phrases like "Albania VAT", "Albanian TVSH", "TVSH return", "DPT filing", "Albanian tax", or any request involving Albanian VAT filing. Also trigger when classifying transactions for VAT purposes from bank statements, invoices, or other source data. This skill covers Albania only — standard TVSH payers filing monthly returns. Small business exemptions, free economic zones, agricultural compensation schemes, and margin schemes are in the refusal catalogue. MUST be loaded alongside vat-workflow-base v0.1 or later (for workflow architecture). ALWAYS read this skill before touching any Albanian VAT work.

ALty-2025

AL skill: