Expense management module › Global expense management › Albania
Last updated : 11.05.2026
Expense rules in Albania.
Albania applies VAT at 20%, single rate. EU candidate since 2014, negotiations opened in 2022.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
VAT 20% standard, 6% lodging/travel agencies. E-invoice mandatory for B2B transactions.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 20% | Deductible | Tax invoice |
| Lodging | 6% | Deductible | Reduced lodging rate |
| Alcohol | 20% | Limited | Excluded from business meals |
| Fuel | 20% | Deductible | E-invoice required |
| Transport | 20% | Deductible | Taxi/airfare |
| Client gifts | 20% | Non-deductible | Strict cap |
Receipt
E-invoice (fiskalizimi)
Company NIPT required
Meal cap
<= ALL 2,500/pers
Above: justify
SourcesAlbania Tax Directorate
2Mileage allowance
No official mileage scale. Actual reimbursement on receipts.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel + tolls | On receipt |
| Company car | – | Fuel card | – |
| Taxi/Uber | – | 100% on receipt | Receipt required |
Tracking
Logbook
Date, distance, purpose
SourcesAlbania Tax Directorate
3Per diem and travel allowances
No official tax per diem. Company policy by city: Tirana most expensive.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Tirana | ALL 900 | ALL 3 500 | ALL 7 000 |
| Durres | ALL 800 | ALL 2 800 | ALL 5 500 |
| Vlore | ALL 700 | ALL 2 500 | ALL 5 000 |
| Other cities | ALL 600 | ALL 2 200 | ALL 4 200 |
Conversion
~1 EUR = 100 ALL
Variable
SourcesAlbania Tax Directorate
4Foreign VAT recovery
VAT recovery for resident companies via monthly return. Non-residents: reciprocity only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident companies | VAT credit | Monthly (14th) | VAT return |
| Non-residents (reciprocal) | 13th directive | June 30 (year N+1) | Reciprocal countries |
| Other non-residents | None | – | Final cost |
Statute of limitations
5 years
Keep invoices
SourcesAlbania Tax Directorate
Centralize your Albania expenses
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