The Constitutional Court has abrogated as unconstitutional:
Article 4 of the law no. 143/2015,
dated 17.12.2015 "On some amendments and additions to the law
no. 9136, dated 11.9.2013, "On collection of obligatory
contributions of social and health insurances in the Republic of
Albania", brought by the
Fiscal Package 2016, and
The Decision of the Council of
Ministers no. 37, dated 21.01.2016, issued for the determination of
the base salaries for the calculation of social and health
insurance contributions for freelance professionals. Subject of
this Decision were a list of 23 categories of self-employed
professionals registered as entrepreneurs (see our
Tax News of January 2016).
Please refer to our Legal News of September 2016 for more
details on the reasoning of the Constitutional Court in ruling on
the unconstitutionality of the law provisions above.
Starting from the date of entry into force of the Decision of
the Constitutional Court on 20 September 2016, the categories of
self-employed professionals indicated in the Decision of Council of
Ministers no. 37, dated 21.01.2016, are no longer required to
calculate their contribution liabilities according to the minimum
base salaries determined by such Decision.
The base salary for the calculation of social and health
contributions as from 20 September 2016, is:
For social contributions –
equal to the minimum salary for contributions calculation purposes
For health contributions –
twice the minimum salary for contributions calculation
II. Relief from VAT and other tax duties on fuel purchases for
diplomatic missions and international organizations
Instruction of the Minister of Finance No. 17, dated 26.07.2016
"On exemption procedures on import duties and on other tax
duties of fuels for official and personal usage within the
diplomatic and consular missions and international organizations
accredited in Albania and international organization known as such
by the Republic of Albania" published in the Official Gazette No. 175, dated 22.09.2016,
outlines the modalities and procedures to be followed by diplomatic
and consular missions and international organizations accredited in
Albania to obtain relief from excise, import duties and VAT on fuel
As provided in article 60 of the Law no. 92/2014 "On
VAT", as amended, the above supplies should be treated as
similar to exports of goods, i.e. subject to 0% VAT.
Beneficiaries of the above relief should apply for an exemption
authorization filed to the General Customs Directorate accompanied
with the list of supporting documentation set forth in paragraph 2
of this Instruction.
Importation of fuel or purchase from a customs
When the supply of fuel is carried out through a tank trunk from
a customs warehouse pursuant to an authorization for relief issued
by the General Custom Directorate, a customs clearance is issued
under the Import 4 regime showing the exemption from importation
duties and excise.
Alongside, a sale fiscal invoice with 0% VAT is issued in
support of the sale of goods under this regime.
Purchase of fuel from retail suppliers
The beneficiaries should submit to the Ministry of Foreign
Affairs every month copies of:
Authorization issued by the General
Invoices and fiscal coupons obtained
from the retail suppliers.
General Customs Directorate periodically transfers to the
Ministry of Foreign Affairs the amount of excise tax to be
reimbursed, which is practically reimbursed to the beneficiaries on
Whereas, VAT is reimbursed pursuant to the rules and procedures
set forth in article 64 of the Instruction no. 6, dated 30.01.2015
III. Requirements and criteria of the operator that will
develop the Central Online Monitoring System (COMS)
As anticipated in our
Tax News of January 2016, through the Decision no. 647
published in the Official Gazette no. 171 dated 14.09.2016, the
Council of Ministers has determined the criteria and requirement
for the selection of the operator that will develop the Central
Online Monitoring System (COMS) to be utilised by the Gambling
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