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From bank account declaration to fiscalized invoices/ How will DIVA compensation be applied?

2026-02-17 07:14:00, Ekonomi CNA

From bank account declaration to fiscalized invoices/ How will DIVA compensation

Anyone who has completed the Annual Personal Income Declaration for 2025 (DIVA) and results in overpaid tax, after deducting from the total gross annual income, expenses worth 48 thousand lek for each dependent child and maximum expenses of up to 100 thousand lek for education documented with fiscalized invoices, can apply for compensation in the e-Filing system.

According to the tax administration's explanations for the application procedure, individuals benefiting from the compensation will need to fill in their bank account details before completing the "General Questions" request.

In the "Bank Details" section of "My Profile" in "My e-Filing", they will be able to fill out the form with the required data.

Specifically, the name of the bank where the bank account is opened (data listed by the system) is selected by the declarant. The bank account number (IBAN) will then be filled in manually, while the "Swift" number is generated automatically.

In the currency type option, the currency “lek” will be selected and in the “valid from” option, the date from which the bank account is valid will be noted. The information must be very accurate based on the information received from the bank or from the application.

Further in "My e-Filing", selecting "My Cases" which will be clicked on.

Then the "Issue Type" module will appear (which allows 4 selection options), but click on the second option of "General Questions" in order to create a new issue.

After you have created a new issue, a blank white form will appear, which will be filled with the text of the request for refund of the overpaid tax (according to the value displayed in DIVA).

The request will be completed with the description: “I, (name, surname), with identification number (…), submit the request for reimbursement/compensation of DIVA.”

In addition to the request, the individual must also attach the relevant documentation:

Document with personal bank account details (IBAN);

Family certificate; Supporting documentation that proves the expenses incurred for the education of children, payment documents. In this case, only fiscalized invoices for education expenses for children for the year 2025 are valid.

To justify educational expenses, the main document is the fiscalized invoices, the charges that justify educational expenses, for children whether they attend the public/private preschool system and the public/private school system.

Taxes have clarified that the request for refund or compensation is made only by individuals who have paid tax, an individual who has not paid tax during 2025 cannot benefit from the right to compensation. So, a tax must have been paid in order to benefit from the compensation after the tax recalculation.

As of February 12, according to tax administration data, the number of declarants who have submitted DIVA has reached 18 thousand. The deadline for completing the annual personal income declaration is March 31.

After deducting expenses from the total gross annual income, according to examples published by Monitor, it results that after filling in by DIVA in the case of an individual with a gross annual income of over 1.2 million lek per year with 1 child, the value of the overpaid tax has resulted in 6,200 lek. This is the amount that will be requested for compensation through the application.

For individuals who are paid over 200 thousand lek per month and are subject to a 23% tax, the compensation is 11,040 lek per child.

While individuals with incomes below 1.2 million lek per year or below 100 thousand lek per month with one child who, in addition to deducting expenses worth 48 thousand lek, also have their education expenses deducted, will benefit from around 25,000 lek in compensation.

Same application procedure for individuals without dependent children

For the first time this year, individuals without children, but who result in overpaid tax, will also benefit from compensation, due to the change in the method of tax recalculation. The application procedure for these individuals will also be the same. The only difference is that for these individuals it is not mandatory to upload a family certificate.

So, the declarant who has not manually added the number of children and the amount for the deduction of educational expenses, but results in overpaid tax, will only upload the bank account details (IBAN) in addition to the refund request.

Taxes clarified that for the first time this year, employment income tax is recalculated on an annual basis rather than monthly.

As a result of this recalculation, some individuals may end up with overpaid tax, depending on the distribution of income during the year and the tax withheld by the employer.

When a declarant completes DIVA, the number of dependent children and the amount according to the value of fiscalized invoices for the children's educational expenses are entered manually. /Monitor





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