Albania TVSH Return — Monthly e-Filing (DPT e-Filing Portal)

Confirm the client is a registered TVSH payer (turnover at or above ALL 10,000,000 or voluntarily registered), not on the small-business tax regime, not a free-economic-zone entity (Spitalla, Koplik, Vlora), and not an agricultural flat-rate compensation scheme operator. Collect the NUIS/NIPT number, reporting month, and entity type (sole trader, SHPK, SHA). Establish filing frequency — always monthly for Albanian TVSH payers — and confirm the deadline: 14th of the month following the reporting month.

Gather the bank statement for the full reporting month (BKT, Raiffeisen Albania, Credins, Intesa Sanpaolo Albania, OTP, Tirana Bank, Alpha Bank, or other Albanian bank — CSV or PDF accepted), the DPT fiscalized invoice register (NIVF-coded), and any prior-period TVSH declaration. Parse the bank statement and apply the Albanian supplier pattern library: exclude financial services, social insurance, payroll, internal transfers, and government payments; flag restaurants/entertainment as Article 71(3) blocks; identify non-resident SaaS suppliers (Google, Microsoft, Adobe, Meta, AWS etc.) as reverse-charge candidates; and flag potential fixed-asset purchases above ALL 30,000 for Box 14/15 treatment.

Assign every transaction to the correct TVSH box: Box 1/2 for domestic taxable sales at 20%; Box 3/4 for accommodation/tourism sales at 6% (requires valid tourism licence); Box 5 for zero-rated exports (requires customs export documentation under Articles 51–55); Box 6 for exempt supplies; Box 7/8 for reverse-charge output TVSH on non-resident services (Article 86); Box 10/11 for deductible domestic purchases at 20%; Box 12/13 for imports (TVSH collected by customs); Box 14/15 for fixed-asset purchases; Box 16 for reverse-charge input TVSH credit. Enforce blocked categories first: passenger vehicles (Article 71(2)), entertainment and hospitality (Article 71(3)), personal consumption (Article 71(4)), and any purchase without a valid NIVF-coded fiscalized invoice (Article 69).

Aggregate box totals into the Box Summary sheet: total output TVSH (Box 9 = Box 2 + Box 4 + Box 8), total deductible input TVSH (Box 17 = Box 11 + Box 13 + Box 15 + Box 16), and net TVSH payable (Box 23 = Box 9 − Box 17) or credit carried forward (Box 20). Reconcile the working paper against any prior-period credit balance. Identify any credit-note obligations (Article 82: fiscalized credit notes required for adjustments). Cross-check output TVSH on sales invoices against the DPT fiscalized invoice register to ensure all issued invoices with NIVF codes are captured.

Prepare the reviewer brief flagging any items requiring professional judgment: export zero-rating without documentation, tourism 6% rate without verified licence, large reverse-charge amounts, and any bank-statement-only returns where invoices were unavailable. Once the accountant clears the brief, enter the final Box 1–23 figures into the DPT e-Filing portal at e-filing.tatime.gov.al, submit before the 14th of the following month, and download the submission confirmation. If Box 23 shows TVSH payable, initiate payment via bank transfer to DPT by the same deadline to avoid the daily penalty.