- Tax representative in Albania must be registered with the regional tax directorate
- Documents required for registration include decision or power of attorney, agency agreement, and tax registration certificate of non-resident
- Tax representative must notify regional directorate of any changes within 5 days
- Representation agreement must specify activities that can be performed by tax representative
- Tax representative must notify regional directorate and appointing person at least 15 days before deregistration
- Deregistration is carried out after tax audit certifies entire period of representation
Source: altax.al
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.