E fundit!

18:56 TODAY

Protesters in chorus demand Rama's removal: We want his resignation

Protesters are positioned in front of the Prime Minister's...

March 31, the deadline for submitting DIVA/ There is no extension of the deadline, here's how much fine you risk

2026-03-31 07:17:00, Ekonomi CNA

March 31, the deadline for submitting DIVA/ There is no extension of the

March 31 (today) is the deadline for completing the Annual Personal Income Tax Declaration (DIVA). State institutions do not foresee any extension of the legal deadline for completing and submitting the DIVA, according to the clarifications provided by the tax administration.

Otherwise, for late declaration, according to legal provisions, taxpayers are penalized with an annual fine of 3 thousand lek.

Director General of Taxes Ilir Binaj said that as of March 30, the number of taxpayers who have completed the Annual Personal Income Declaration has reached 130,000.

Beyond the legal deadline until the end of April, as the Director General of Taxes Ilir Binaj stated during a press conference, the total number of declarants is expected to reach 180 thousand.

Categories that DIVA must meet

The tax administration has clarified that the obligation to submit DIVA is on:

Natural persons submitting the Annual Business Income Declaration (ABI);

Legal entities that submit the Annual Corporate Income Tax Return (TAK);

Individuals who submit the Annual Personal Income Declaration (DVAP – DIVA).

According to taxes, taxpayers should keep in mind that this year, for the first time, the declaration deadline has been unified for all annual tax returns on March 31, 2026.

For the category of individuals, the obligation for DIVA is for all individuals who, during 2025, have generated annual income from employment worth over 1.2 million lek.

The novelty for this year is the recognition of expenses for children's education up to 100 thousand lek per year and for dependent children up to 48 thousand lek for each child. In order to benefit from these benefits, DIVA can also be completed by individuals who do not meet the income threshold criteria.

Individuals who have generated untaxed income over 50 thousand lek per year, which may have been generated from apartment rental data through foreign platforms such as Booking or AirBnb or income earned through social platforms, are also required to complete the Annual Personal Income Declaration.

The income declared in the declaration is then taxed at 15%.

Data made public by the tax administration shows that for 2025, 7,000 individuals and businesses registered on the Booking platform, which generated 80 million euros in revenue from reservations, and 8,500 individuals and businesses on AirBnb, which generated 40 million euros in revenue from reservations.

The Director General of Taxes, Ilir Binaj, warned that after the declarations are completed, checks will be carried out on taxpayers who have not declared their income correctly.

Dual employees are also required to complete DIVA.

For both employees, the law stipulates that they have the obligation to declare data to DIVA, regardless of their income level.

Declaring the income of dual-employed people is not new, and it has been implemented before this year.

The method of calculating tax on dual employment income in DIVA is the same, so it has not changed. If you have overpaid, you will be reimbursed, if by adding two or more salaries the limit is exceeded and you fall into another income bracket, e.g. with a 23% tax, you will have to pay the calculated tax.

Compensation who will benefit

This year, by completing the Annual Personal Income Declaration, individuals who are not required to complete the declaration, as their income is below 1.2 million lek per year, but who have educational expenses documented with fiscalized invoices for children under the age of 18 will benefit from compensation for education through tax recalculation, after deducting expenses up to a maximum value of 100 thousand lek.

Also, there will be a benefit from the tax recalculation in cases where, after deducting expenses for dependent children in the amount of 48 thousand lek per year from annual income, individuals result in overpaid tax.

Other individuals who have not declared deductions for dependent children or education expenses, but who, after recalculation, result in overpaid tax, due to changes in tax calculation, will also be entitled to a refund this year.

Applications for compensation are made via e-Tax.

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.

The deadline for applying for compensation or reimbursement is up to 5 years. While the deadline for the tax administration to review the request and grant compensation is up to 2 months. /Monitor