Start DIVA preparation by choosing the tax year, then list every relevant income source for that year. The year you submit a declaration may be different from the year the income belongs to. A filing obligation, a deduction and a refund are separate questions.
This guide helps organise records. It does not decide whether you must file or calculate the final tax due. Use the official DIVA guidance for the relevant year and have unusual circumstances reviewed.
Keep 2025 and 2026 separate
In October 2026, preparing records for income earned during 2026 is different from reviewing a declaration, correction or refund concerning 2025. Mark the year on each folder and ask for the applicable deadline for that procedure. Do not carry a prior year's eligibility result into a later year without checking the rules.
Our 2025 archive note remains a historical reference. The current preparation list below is organised by the kind of evidence you may need.
Build your DIVA document list
Review every category that applies to you. The list does not decide whether you must file or qualify for a refund.
Keep each employer separate, including overlapping months.
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This only tracks your checklist, not approval or legal compliance.
Read all categories
Employment income
Keep each employer separate, including overlapping months.
- Selected income year
- Annual income and tax withheld for every employer
- Employment months and overlapping contracts
- Comparison with the information in e-Filing
Income from abroad
A bank receipt alone does not explain the type of income or prove foreign tax paid.
- Country, income type, period and currency
- Contract, income statement or other supporting evidence
- Official evidence of foreign tax paid, where relevant
- Residence facts and any treaty review
Rent or investment income
Separate gross income, withheld tax and the cash actually received.
- Rental agreements or investment statements
- Gross income by source and date
- Tax withheld and payment evidence
- Questions about missing or corrected records
Potential deductions or refund
Use the official DPT guidance for the relevant income year. Do not assume a bank-account entry creates a refund entitlement.
- Evidence supporting each deduction claimed
- Check that the same deduction is not claimed twice
- Submitted return and any correction history
- Bank-account details checked against the current official refund instructions
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authorityReview more than one category where necessary
If you had salary income and rent, review both lists. If you changed employers or worked for more than one employer, collect records from each and identify any overlapping periods. For overseas income, retain statements showing the income and evidence of tax actually paid abroad, where relevant. A net amount received is not always enough to reconstruct the calculation.
For a possible deduction or refund, keep the documents that support the specific claim. Do not treat a family expense as an automatic deduction merely because you have a receipt. Eligibility, limits and the relevant year still need checking under the income-tax rules.
Illustrative example: someone worked for one employer until June and another from July. Another person held two jobs at the same time. Both have two employers in their annual records, but their circumstances are different. Record the dates so the review can distinguish them.
Before submission
Compare the assembled documents with the information shown in the declaration. Identify missing or inconsistent amounts before submitting. Keep the submitted version, receipt and any subsequent correction together, rather than overwriting the original file.
Does this checklist tell me I do not have to file?
No. Completing it only shows that you have gathered the selected records.
Are all categories mutually exclusive?
No. Review every category that matches your circumstances. Changing the category resets the ticks on this page.
Can Pivot submit through this page?
No. The checklist is local to your browser session. Contact Pivot for a review of your circumstances and the support required.
Official sources and period
Sources consulted on 27 October 2026. Practical checklists and examples are prepared by Pivot; they are not official forms. Check the relevant period and rules before applying this to your circumstances.
