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RAKIPI & PARTNERS Law office
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Litigation & advisory

Tax & customs

A tax audit or a customs assessment can bring substantial liabilities and penalties. We help you prepare for the audit, challenge the decision within the deadline, and take the case to court where that is the right step.

Who it is for

  • Domestic and foreign companies
  • Importers and exporters
  • Individuals with tax liabilities

What we do

  • Tax and customs advice
  • Assistance during tax audits
  • Administrative appeals to the Tax Appeal Directorate
  • Claims before the administrative courts against tax and customs decisions
  • VAT and alignment with the EU VAT directive

Legal basis & regulators

  • Law no. 9920/2008 "On tax procedures in the Republic of Albania"
  • Law no. 92/2014 "On value added tax in the Republic of Albania"
  • Law no. 102/2014 "Customs Code of the Republic of Albania"
  • Directive 2006/112/EC on the common system of VAT

Experience

Studies on tax matters for OSFA; a lecture on EU VAT law for the State Advocate's Office (2025).

Frequently asked questions

First by administrative appeal to the Tax Appeal Directorate, within the deadline stated on the assessment notice. Its decision, or its failure to reply in time, can then be appealed to the administrative court. The route for customs decisions is similar: an appeal to the customs administration, then to court. The deadlines are short, so contact us as soon as you receive the notice.

Discuss a tax decision