TIRANA, July 30
Individuals that are not employed, but practice a free profession, thus carry out economic activity, are obliged to register as a commercial subject. According to the official announcement on its website by the General Directorate of Taxation, the practitioners of free professions should register as a taxpayer of value-added tax, even though they are subject of small businesses.
Also, after the registration is done, in line with the economic activity they should respect the deadlines of submitting the payment lists, declaration of value-added tax, and that of taxation from the source if they practice activity in a rented premise. Also, every taxpayer, including the physical persons that practice economic activity in one of the free professions, is obliged to give a receipt for every sale or service.
After the registration at the National Center of Business (which is done only once), the individual obtains a personal identification number. So, every individual that generates income, when becomes the owner of an asset or carry out payments, which are subject of taxation, according to the taxation legislation is obliged to pay off the taxes. (including value-added tax),- closes the official announcement by the General Directorate of Taxation.
Source/ General Directorate of Taxes