If you disagree with a tax assessment notice in Albania, you have 30 calendar days to appeal to the Tax Appeals Directorate. Within the same deadline you must pay the disputed tax or put up a bank guarantee for it. Fines and late-payment interest are not paid upfront. If you skip the administrative appeal, you cannot take that act to court later.
Work out your deadlines
Enter the date the notice was sent and, if you have them, the other dates. The pre-filled figures are this article's example.
When are your appeal deadlines?
For a tax assessment notice from the Albanian tax administration.
- Safe deadline to appeal and pay
- 3 December 2026
- Latest deadline under the 10-day rule
- 14 December 2026
The safe deadline is counted from the sending date. This is the deadline we advise. The notice is treated as received on 13 November 2026. The 30th day falls on a weekend, so the deadline moves to the next working day.
By the appeal deadline, pay the tax or provide the bank guarantee. Fines and interest are not paid now.
If the debt is from 2024 or earlier, the request to withdraw the appeal for the amnesty must be filed by 30 November 2026.
How it counts: 30 calendar days to appeal from the day the notice is received; notices are treated as received no later than 10 days after sending (Law 9920/2008, articles 23 and 69). The decision is due within 60 days, and court within 30 days of the decision (article 109). Saturdays and Sundays are handled; official holidays are not, so if a deadline falls on one, file earlier.
These are helper calculations under Law no. 9920/2008 and Instruction no. 24/2008. Check them with your accountant for your case.
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authority, the right to appealHow the 30 days are counted
The deadline does not run from the date of the audit. It runs from the day the assessment notice was received or is treated as received. The day of the act is not counted; counting starts the next day. After the changes made by Law no. 79/2025, article 23 says notices sent through e-Filing or by registered post are treated as received no later than 10 calendar days after sending. For electronic notices, the notification date is the date the message is sent.
The Ministry of Finance instruction on tax procedures (point 106.3.1) adds that when the last day falls on a rest day or official holiday, the deadline moves to the next working day.
Illustrative example: a limited company receives an assessment notice in e-Filing, sent on Tuesday 3 November 2026. It asks for ALL 800,000 of tax, ALL 40,000 of interest and an ALL 400,000 fine.
We advise planning around the first date. The law says "no later than" 10 days, so if you opened the notice earlier, the deadline may run from that day. Do not leave the appeal to the last days.
What you pay before appealing
Article 107 requires you to pay the full assessed tax with the appeal, or to provide a bank guarantee for it. The guarantee must run for at least 6 months, and not less than the time until the decision becomes final. Fines and late-payment interest are excluded. The appeal is only examined once you have shown the payment or guarantee document.
In our example, the company pays or guarantees ALL 800,000. The ALL 400,000 fine and ALL 40,000 of interest wait for the decision.
Step by step: from the notice to court
According to the tax administration page on the right to appeal, the 60 days run from the official registration of the appeal. The instruction adds that when an appeal is incomplete, the 60 days start once you complete it, but review cannot exceed 90 days from receipt of the appeal (point 109.3). When the directorate asks for more documents, the period is extended by 30 days (point 108.2.1).
After the decision
The Directorate or Commission can uphold the act, annul it, or change it by partly accepting the appeal (article 108). The law then sets these 30-day deadlines:
Article 88 gives the tax administration its enforced-collection powers for unpaid debts where the right of appeal was not used, or where all administrative and court stages are over. Note: under the instruction (point 106.1.8), a bank account block order is not appealed to the Tax Appeals Directorate. For that case, read our guide to blocked bank accounts.
Appeal or amnesty: watch 30 November
If the debt you dispute is from 2024 or earlier, the 2026 amnesty under Law no. 86/2025 may matter more than the appeal. But the law only covers you if you withdraw the administrative appeal or the lawsuit (article 11). According to the tax administration notice of 11 June 2026, the formal withdrawal request goes to the Regional Tax Directorate, before you pay the principal and no later than 30 November 2026.
Compare the two routes with your accountant before that date. The amnesty deadlines and amounts are in our guide to the 2026 amnesty.
The Taxpayer Advocate does not replace the appeal
How Pivot helps
We check the notice date and give you the safe deadline. We read the audit report and tell you whether an appeal has grounds, prepare the appeal with the evidence, and track the deadlines up to the decision. If the debt is from 2024 or earlier, we compare the appeal with the amnesty before 30 November.
Ask us to help with your appeal. Related: Albania's 2026 tax amnesty.
Official sources and period
- Tax administration: the right to appeal
- Tax administration: the Taxpayer Advocate
- Tax administration: tax procedures legislation
- Tax administration: amnesty payments open, 11 June 2026
Sources: Law no. 9920 of 19.5.2008 on tax procedures in the Republic of Albania, as amended including by Law no. 79/2025, articles 23, 69, 88 and 106 to 110; Minister of Finance Instruction no. 24 of 2.9.2008, as amended, points 106 to 109; Decision of the Council of Ministers no. 11 of 11.1.2017, point 1; Instruction no. 6 of 25.2.2019, points 3.7 and 4; Law no. 86/2025, article 11. Checked on 28 October 2026. The company example is illustrative.
