(under construction)

This section provides online information across a range of key contemporary legislation of significant importance to the business community.

ALBIC information on Legislation is categorized as follows:

• Company Legislation
• Tax and Customs Legislation
• Public Procurement and
• Other relevant Business Legislation (e.g. Labour Code, Small and Medium Enterprises Law, Law on Accounting, Law on Securities and Stock Market etc...)

In view of the constantly changing legal framework this information will be kept under regular review.

Company Legislation

• Law No. 7638, dated 19.11.1992 "On Business Companies" (Basic Law)

Tax and Customs Legislation

• Law No. 7758, dated 12.10.1993 “On documenting and keeping of the accounts for the taxes”
• Law No. 7928, dated 27.4.1995 “On Value Added Tax”
• Law No. 8438, dated 28.12.1998 “On tax income”
• Law No. 8560, dated 22.12.1999 “For tax procedures in the Republic of Albania ”
• Law No. 8636, dated 6.7.2001 “On free zones”
• Law No. 8701, dated 1.12.2001 “On gambling, casinos and hippodromes”
• Law No. 8976, dated 12.12.2002 “On excise tax”
• Law no. 8977, dated 12.12.2002 “On tax system in the Republic of Albania ”
• Law No. 8978, dated 12.12.2002 “on local tax on small business in Albania ”
• Law No. 8982, dated 12.12.2002 “On local tax system in Albania ”

• CUSTOMS CODE – Law No.8449, dated 27.1.1999

• Instruction No. 12, dated 14.7.1995 “on organizing and functioning of tax police in centre and in districts”
• Instruction No. 5, dated 20.9.2001 “ On provision of tax payers with registration cash desk and issue of tax invoice”
• Instruction No. 4, dated 11.2.2002 “On Value Added Tax”
• Supplement instruction no.3, dated 10.4.2003 “on value added tax”
• Instruction No. 3, dated 11.2.2002 “On the income tax”
• Instruction No. 1, dated 8.1.2003 “On exclusion from paying the direct tax of v3terans and persons with disabilities…
• Instruction No. 2, dated 8.1.2003 2On tax system in the Republic of Albania
• Instruction No. 3, dated 27.1.2003 “On simplified profit tax”
• Instruction No. 4, dated 27.1.2003 “On local tax on small business”
• Instruction No. 5, dated 27.1.2003 2 “On cooperation between central and local government tax units”
• Instruction No. 6, dated 4.2.2003 “On building tax”
• Instruction No. 7, dated 4.2.2003 2 “On agricultural land tax”
• Instruction No. 8, dated, 4.2.2003 “on transferring of the properties right on immovable properties”
• Instruction No. 9, dated 4.2.2003 “ On annual tax registration of road transportation vehicles”
• Instruction No. 10, dated 4.2.2003 “On local taxes”
• Instruction No. 2, dated 10.4.2003 “on tax procedures”
• Instruction No. 7, dated 16.6.2003 “On excise tax”
• Supplement Instruction No. 2, dated 1.8.2003 “On tax procedures”

Public Procurement Legislation

• Law No. 7971, dated 26.7.1995 “On public procurement”

• Instruction No. 1, dated 1.1.1995 “On public procurement”
• Instruction No. 3, dated 19.2.1996 “On low prices buying”
• Instruction No. 1, dated 30.12.2003 “On using the budged funds”
• Decision No. 335, dated, 23.6.2000 “On public procurement rules”
• Decision no. 675, dated 20.12.2002 “On using the public funds, programmed for goods, services and constructions”.

Other relevant Business Legislation

• Law No.8957, dated 17.10.2002 “On small and medium enterprises”
• Penal Code – Acts against property in the economic field
• Labour Code – Law No. 7961, dated 12.7.1995
• Law “On Accounting”
• Law nr. 7941 "On Food", dated 31 may 1995, (Framework law on food production, processing, storage, distribution, controll and commerce in the interest of consumer health and safety)
• Legislation on Securities and Stock Exchange
  • Law No. 8080, dated 1.3.1996, “On securities”
  • Statute of the Tirana Stock Exchange
  • Tirana Stock Exchange – Instruction No. 2, dated 8.11. 1999 “Listing in the Tirana Stock Exchange”