Tax Agreement for Fiscal Peace/ From January 2026, the request will be submitted to e-Tax

2025-12-24 07:07:00, Ekonomi CNA

Tax Agreement for Fiscal Peace/ From January 2026, the request will be submitted

The implementation of the law "On the Fiscal Peace Agreement" will begin in January 2026.

Businesses that will seek to voluntarily enter into an agreement with the tax administration for tax prepayment and correction of financial statements will initially have to submit an online request through the e-Filing platform.

Minister of Finance Petrit Malaj, at the meeting with the business community on the 2026 fiscal package, said that the business request for a fiscal peace agreement with the tax administration, after being reviewed by the General Directorate of Taxes (GDT), will be delegated to the regional tax directorates.

"The request for the fiscal peace agreement will be made online through the e-Tax system by the entities, which will then be received by the General Directorate of Taxes, reviewed and then delegated to the regional tax directorate. However, the relevant instructions for the implementation of the law will be issued very soon, in order to detail the procedure for how the fiscal peace agreement will be made", stated Minister Malaj.

The law stipulates that businesses that have gross income over 14 million lek per year, whether natural persons or entities, and which do not benefit from the application of reduced rates or tax exemptions, will enter into the Fiscal Peace Agreement.

During this 1-year agreement (with the right to renew up to 2 times), businesses with gross income over 14 million lek per year will be charged a tax advance on an increased taxable base. So the business will not pay any tax in advance, but will be charged on the taxable base consisting of the taxable profit of the previous year plus an 18% increase. If the actual profit at the end of the year exceeds the limit (calculating the profit of the previous year plus an additional margin of 18%), 5% will be paid on this increase.

So basically the proposed agreement does not change the profit tax rate which is 23% for businesses with net income over 14 million lekë, but increases the taxable base, as the tax will be calculated on the previous year's profit plus an additional margin of 18%. Only for profit exceeding this estimated level, an additional tax of 5% is paid.

In exchange for this agreement, businesses will benefit from not conducting tax audits for the period of implementation of the agreement.

In addition to prepaying the tax against non-audit for 1 year, large businesses that will enter into the Fiscal Peace agreement with the tax administration will also have the opportunity to re-declare the financial statements of the last 5 years, against a 5% tax.

The 5% tax will be applied to changes such as: revaluation of cash balances, writing off fictitious assets or liabilities, declaring previously undisclosed assets, redeclaring retained earnings and distributing them as dividends.

For all these cases, there will be no fines, interest or late payment interest, provided that the taxpayer declares in advance that he will benefit from the agreement.

An exception to entering into tax agreements, in exchange for not conducting an audit, will be made for businesses against which criminal cases have been opened for fraud or evasion./monitor