How to calculate VAT in Albania
In Albania VAT is called TVSH (Tatimi mbi Vlerën e Shtuar). The standard rate is 20%, set by Law No. 92/2014. A reduced rate of 6% applies mainly to accommodation in tourist facilities and agritourism, and 10% to certain agricultural inputs. Exports are zero-rated. Prices are in Albanian lek (ALL).
Gross = Net × 1.20
Net = Gross / 1.20 (reverse VAT)
Example: a service costs 50,000 ALL excluding VAT. VAT = 10,000 ALL; gross = 60,000 ALL. From a receipt of 60,000 ALL including VAT: 60,000 / 1.20 = 50,000 ALL net.
Examples: Albanian VAT at 20%
| Net (excl. VAT) | VAT 20% | Gross (incl. VAT) |
|---|---|---|
| 1,000.00 ALL | 200.00 | 1,200.00 |
| 5,000.00 ALL | 1,000.00 | 6,000.00 |
| 10,000.00 ALL | 2,000.00 | 12,000.00 |
| 50,000.00 ALL | 10,000.00 | 60,000.00 |
| 100,000.00 ALL | 20,000.00 | 120,000.00 |
| 1,000,000.00 ALL | 200,000.00 | 1,200,000.00 |
Reverse VAT: removing 20% from a gross amount
| Gross (incl. VAT) | Net (excl. VAT) | VAT 20% |
|---|---|---|
| 1,200.00 ALL | 1,000.00 | 200.00 |
| 6,000.00 ALL | 5,000.00 | 1,000.00 |
| 12,000.00 ALL | 10,000.00 | 2,000.00 |
| 120,000.00 ALL | 100,000.00 | 20,000.00 |
VAT registration in Albania
VAT registration is mandatory once annual turnover exceeds 10,000,000 ALL; businesses below the threshold may register voluntarily. Invoices are fiscalised electronically and VAT returns are filed monthly, usually by the 14th of the following month. Foreign providers of digital services to Albanian consumers must also charge 20% Albanian VAT.
VAT rates in the Balkans, Greece and Italy (2026)
Use the flags at the top to open the calculator for each country, in its own language.
| Country | Standard rate | Reduced rates |
|---|---|---|
| 🇦🇱 Albania | 20% | 6%, 10% |
| 🇽🇰 Kosovo | 18% | 8% |
| 🇲🇰 North Macedonia | 18% | 10%, 5% |
| 🇬🇷 Greece | 24% | 13%, 6% |
| 🇮🇹 Italy | 22% | 10%, 5%, 4% |
| 🇷🇸 Serbia | 20% | 10% |
| 🇲🇪 Montenegro | 21% | 15%, 7% |
| Country | Local name | Registration threshold | Currency |
|---|---|---|---|
| Albania | TVSH | 10,000,000 ALL | Lek (ALL) |
| Kosovo | TVSH | €30,000 | Euro |
| North Macedonia | ДДВ (DDV) | 2,000,000 MKD | Denar (MKD) |
| Montenegro | PDV | €30,000 | Euro |
| Serbia | PDV | 8,000,000 RSD | Dinar (RSD) |
| Greece | ΦΠΑ (FPA) | — | Euro |
| Italy | IVA | — | Euro |
Greece also applies rates reduced by 30% (17%, 9%, 4%, 3%) on eligible Aegean islands from 1 January 2026.
Frequently asked questions
What is the VAT rate in Albania in 2026?
The standard VAT (TVSH) rate in Albania is 20%, with reduced rates of 6% and 10% for specific supplies.
How do I remove 20% VAT from a price?
Divide the gross price by 1.20. For example 1,200 / 1.20 = 1,000 net and 200 VAT.
What is the VAT rate in Kosovo?
Kosovo applies 18% standard VAT and 8% reduced VAT.
Is this VAT calculator free?
Yes. It is free, needs no sign-up and works on mobile. Nothing you type is stored.
Updated 04.10.2026