Here are the essential steps and information you need to freelance in Albania.
*Please be aware that we do not update this information in real time, so you should verify that the law has not changed recently.
Registering as a Freelancer in Albania
Freelancers in Albania register as sole proprietors, a relatively straightforward process that is generally faster and simpler than in many EU countries. Relocation to Albania is not required, and registration typically takes only a few days.
Tax Obligations for Freelancers in Albania
Freelancers pay taxes online through the General Directorate of Taxation platform, covering personal income tax, social security, and health insurance contributions. VAT responsibilities are also managed online, simplifying compliance. The National Registration Center (NRC) handles all business registrations, including for freelancers, automatically linking registrants to tax, social, and health insurance systems, as well as labor offices. A Unique Business Identification Number (UBIN) is issued within 24 hours, and the NRC portal provides real-time registration status updates.
VAT Responsibilities for Freelancers in Albania
For VAT inquiries, freelancers should consult the Department of VAT within the General Directorate of Taxes to confirm requirements. Freelancers must charge a 20% VAT on invoices for clients within Albania, unless the client is another business. Albania’s reverse-charge system applies VAT to the buyer after the sale when necessary.
Invoicing Requirements in Albania
Freelancers are required to obtain pre-printed invoices through the Tax Authority, as specified under the Fiscal Procedure Law. Each invoice must include a company seal and a company number.
Starting a Freelance Business in Albania
Once registered, freelancers operate as legal entities in Albania. Essential steps include:
- Checking for availability of a unique business name.
- Registering with the National Registration Center (NRC), which usually processes applications within one to two days.
- Obtaining any necessary licenses or permits through the NRC.
- Completing a single application process that covers taxes, social insurance, health insurance, and labor registration.
Visa and Residency Information
Freelancers must follow Albanian visa laws per the Law on Aliens. Freelancers may stay in Albania without a residence permit for up to one year. Schengen area citizens can enter without a visa, and some non-Schengen countries allow short-term visa-free stays. For stays exceeding 90 days within a six-month period, a type D visa is required.
Key Points for Freelancers in Albania
Ensure all registration, tax, healthcare, and insurance obligations are met to freelance legally in Albania. Albania offers a clear and manageable process for freelancers looking to establish a business presence.