Do Freelancers Need to Register for TVSH in Albania?

As a freelancer in Albania, understanding your TVSH obligations is critical. Whether you're just starting out or scaling your freelance business, knowing when and how to register for TVSH with the Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxation) (DPT) can save you from penalties and help you reclaim tax on business expenses.

When Must You Register?

In Albania, TVSH registration is mandatory when your taxable turnover exceeds ALL 10,000,000 (~€85,000) annual turnover. This includes all taxable goods and services you supply, not just your profit.

In Albania, TVSH registration is mandatory when your taxable turnover exceeds ALL 10,000,000 (~€85,000) annual turnover. This includes all taxable goods and services you supply, not just your profit.

If you're below the threshold, registration is optional — but there are good reasons to consider voluntary registration.

Benefits of Voluntary Registration

Benefits of Voluntary Registration includes: Reclaim input TVSH: Claim back TVSH on business purchases like equipment, software, and office supplies Professional credibility: TVSH-registered businesses appear more established to clients

• Reclaim input TVSH: Claim back TVSH on business purchases like equipment, software, and office supplies
• Professional credibility: TVSH-registered businesses appear more established to clients
• B2B advantage: TVSH-registered clients can claim input credits on your invoices
• Future-proofing: Avoid scrambling to register when you hit the threshold

Drawbacks of Early Registration

Drawbacks of Early Registration includes: Administrative burden of TVSH returns monthly for TVSH, annual for profit tax Your prices effectively increase by 20% standard, 6% reduced (tourism) for non-TVSH-registered clients

• Administrative burden of TVSH returns monthly for TVSH, annual for profit tax
• Your prices effectively increase by 20% standard, 6% reduced (tourism) for non-TVSH-registered clients
• Record-keeping obligations for 5 years

How to Register

Register with DPT through their online portal at https://www. tatime.

Register with DPT through their online portal at https://www.tatime.gov.al. You'll need:

• Your Numri Unik i Identifikimit të Subjektit (NUIS)
• Proof of business activity (contracts, invoices)
• Bank account details
• Estimated turnover information

Your Obligations Once Registered

Your Obligations Once Registered includes: Charge TVSH at 20% standard, 6% reduced (tourism) on all taxable supplies Issue TVSH-compliant invoices

• Charge TVSH at 20% standard, 6% reduced (tourism) on all taxable supplies
• Issue TVSH-compliant invoices
• File TVSH returns monthly for TVSH, annual for profit tax
• Remit collected TVSH to DPT
• Maintain records for 5 years

Common Mistakes Freelancers Make

Common Mistakes Freelancers Make includes: Not registering when turnover exceeds the threshold Confusing revenue with profit for threshold calculations

• Not registering when turnover exceeds the threshold
• Confusing revenue with profit for threshold calculations
• Forgetting to charge TVSH on digital services
• Not keeping proper records of input TVSH claims

How Invoicemonk Helps

Invoicemonk for freelancers automatically calculates TVSH, generates compliant invoices, and tracks your turnover against the registration threshold. Pro starts at $15/month and scales with you.

Invoicemonk for freelancers automatically calculates TVSH, generates compliant invoices, and tracks your turnover against the registration threshold. Pro starts at $15/month and scales with you.