On 08.11.2011 and 02.12.2011 the Albanian Ministry of Finance introduced some clarifications to Instruction no. 17, on Value Added Tax, regarding the requirement for non-resident taxpayers to appoint a VAT fiscal representative in Albania:
Non-resident taxpayers that provide real estate related services, the place of supply of such services is deemed to be in the Republic of Albania, should appoint a VAT fiscal representative in order to issue VAT invoices in Albania.
The obligation to appoint a local fiscal representative and report VAT in Albania remains regardless of the threshold for VAT Registration.
