Businesses and Subcontractors in the Reconstruction Program; Exemption from Value Added Tax

The General Directorate of Taxes, pursuant to DCM no.143, dated 13.02.2020, “Procedures for issuing authorization to reconstruction entities and for exemption from value added tax on the supply of goods and services for the purposes of the reconstruction process”, has released such authorizations for economic entities contracted for the Reconstruction program or their subcontractors. The authorization confirms that the Company has no obligation to pay Value Added Tax if the activity, good or service is a product of the Program in question.

The list of VAT exemption authorizations has been published on the official website of the General Directorate of Taxes. Overall, there are 780 entities involved in the Reconstruction Process that have received authorization for exemption from Value Added Tax.

Below you will find the list of entities, who have received the Authorizations.

Table: List of entities exempt from VAT, Reconstruction Program, April 2022
Source: Drejtoria e Përgjithshme e Tatimeve DPT
Comments and Analysis: Open Data Albania

The number of Entities that have been approved is high, as the exemptions benefit not only the contractors directly, i.e businesses that have won a contract with a procurement authority, but also their subcontractors who engage in purchases or services in function of the implementation of the contract. The Reconstruction Program is being funded mainly from the Albanian Government and committed Donors.

AIS, through the Open Procurement Albania Database has published all the procedures for contracting carried out by the Contracting Authorities, such as the Albanian Development Fund ADF and the Municipalities. Also listed are business entities directly contracted for the Post-Earthquake Reconstruction program, with their passports containing relevant information and documents, accessible through the Open Corporates Albania database.

Download excel:COMPANIES AWARDED PUBLIC PROCUREMENT CONTRACTS THROUGH OPEN COMPETITION IN 2021
Comments and Analysis: Open Data Albania
Translated by: Rezarta Cushaj
Contributed by: Argela Lala