NPOs, as part of their activity, can carry out economic activity. Economic activity should NOT be the primary activity of NPOs (non-economic activity should prevail). The annual income from economic activity should not exceed 20% of the total annual income.
→ Law No. 92/2014 “On value added tax in the Republic of Albania”, as amended.
→ DCM No. 953, dated 29.12.2014, On the implementing provisions of Law No. 92/2014, “On value added tax in the Republic of Albania” as amended.