Archive note. Originally published on 4 January 2025. This page concerns an earlier personal income declaration period. It is not guidance on the filing deadline, thresholds or eligibility for the current year.
What the original topic covered
DIVA is the individual annual income declaration. The practical question behind the original article was how to gather the records needed to review a person's income for the relevant tax year.
Keep the year clear when sharing an old tax article. A publication date is not the same thing as the deadline for a later declaration.
Keep the records together
Income records, tax already paid and the country and period concerned need to be reviewed together. Keep supporting documents and any earlier declaration available when discussing the case with an adviser.
Do not assume that an old threshold or deadline applies to a new year, or that every type of income is treated the same way.
For a current filing question
Tell Pivot which tax year you are asking about, where you were resident and the types of income involved. We will confirm the applicable requirements for that case before preparing a declaration.
Contact Pivot about your tax year.
Prepare the documents for the right year
This page remains an archive for 2025. For a current document-preparation workflow, use the DIVA checklist by tax year. It distinguishes income records, possible deductions and refund evidence without treating them as the same procedure.
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.
0 of 4ready
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 authority
