What Is the “Njoftim Vlerësimi Tatimor” from the Office?
Under Albania’s Law No. 9920/2008 (amended) for tax procedures, if a taxpayer fails to file a required return for a taxable period:
- The tax authority issues a “Letër Kujtesë” (Reminder Letter) within 5 calendar days after the legal filing deadline. (tatime.gov.al)
- The taxpayer is then required to file the missing declaration within 10 calendar days from the date the letter is issued. (tatime.gov.al)
If the taxpayer does not comply within those 10 days, the administration issues a tax assessment by the office (“Njoftim Vlerësimi Tatimor”). (tatime.gov.al)
Rights and Obligations of the Taxpayer
- Taxpayer may avoid assessment by filing the declaration voluntarily even after receiving reminder, but before due date for assessment. Once the declaration is filed, the assessment is automatically canceled. (tatime.gov.al)
- The assessment can’t be appealed through the tax appeal directorate — it’s an administrative act. However, taxpayer may prevent subsequent forced collection only by complying. (tatime.gov.al)
- If ignored for 30 days from receipt of assessment and/or nonpayment, forced collection procedures may be initiated. (tatime.gov.al)
Practical Examples
| Scenario | Timeline | Consequence |
|---|---|---|
| A small business misses the VAT filing deadline | Deadline is missed → Letter sent in 5 days → no filing in 10 days → assessment issued | Must pay assessed tax; no right to appeal via appeal directorate; possible additional penalties/additions if unpaid over 30 days |
| A freelancer fails to declare self-employment income | Same process applies; assessment only avoided if declaration filed, even late | Avoid assessment by submitting missing docs within 10 days after reminder letter |
Why This Matters for Compliance and Planning
- Timely declarations are more important than ever to avoid assessments that bypass normal appeal rights.
- Keep detailed records to be ready for any notice; automated systems may issue assessments without warning.
- Proactive behavior (filing returns even after missed deadlines) can still reverse assessments.
Key Takeaway
Albania’s framework for missed filings now offers a defined “last chance” window but comes with limited recourse post-assessment. If you’re operating there — individual, freelancer, or business — tracking filing deadlines and responding to reminder letters should be part of routine compliance.