Import of machinery, steps for exemption from VAT

Import of machinery, steps for exemption from VAT

Small business, which will import manufacturing machinery and equipment for the execution of their investment contracts, is exempt from VAT on import.
But, according to data from the customs administration to benefit from this fiscal facility, the business has to submit some documents to the relevant customs branch.

The business has to submit a written request to which a copy of the NUIS / NIPT certificate is attached to the customs authorities for the first time.
Also, a certificate from the regional tax office is required, where it is determined that the importer is a taxable person subject to small business (small) business and carries out productive activity as well as a copy of the extract from the National Registration Center (NRC).


At the same time, it must provide data on the type and quantity of production machinery to be imported with relevant tariff codes and for the installation period.

These documents must be accompanied by a taxable person’s statement that the machinery or equipment for which the exclusion was requested was not imported for sale

For the granting of the authorization, several steps are taken regarding the examination of the dossier’s approval of the dossier and the issuance of the authorization for exemption from VAT.

Value added tax shall be subject to all supplies of goods and services effected on payment within the territory of the Republic of Albania by a taxable person acting as such and all import of goods in the territory of the Republic of Albania .
News Source: ATA

Leave a Comment