According to the law, Small non-vat Businesses are those whose general income doesn’t exceed 10 million Albanian Lek in a fiscal year. Those businesses don’t have to send VAT forms, the sales book and purchase book every month.
They have the obligation to keep records and to measure the circulation of income, keep their invoices for a minimum of 5 years and declare every three months the payroll, contributions. Those businesses still have to file and pay local taxes, and the Simplified Income Tax form etc.
MDB Finance 