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Tax and customs debt forgiveness comes into effect, here's who benefits from June 10

2026-05-15 14:21:38Biznes SHKRUAR NGA REDAKSIA VOX
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From June 10, 2026, the cancellation of tax and customs debts comes into effect.

Taxpayers can benefit from a 25% forgiveness of their obligations for the years 2015–2019 if they pay 75% of the debt by December 31, while for the years 2020–2024, penalties and interest are waived if 100% of the obligation is paid by the same date.

The Tax Directorate's post reads:

Following instruction no. 11, dated 14.05.2026 "On the implementation of law no. 86/2025 "On the cancellation, extinguishment and payment of tax liabilities to the central and local tax administration and duties payable to customs", the Tax Administration informs all taxpayers that, within 20 days from the entry into force of this instruction, a complete list of entities that benefit from the cancellation of tax liabilities, as well as those that do not benefit, will be compiled.

The relevant notification will be sent to taxpayers electronically through the “e-Filing” system.

After completing the process of drafting and notifying the lists, the Tax Administration will continue with the automatic compensation of the VAT credit balance or other taxes with the tax obligations of the entities.

Categories of liabilities that benefit from deletion/extinguishment

Tax liabilities until December 31, 2014
Unpaid tax liabilities belonging to tax periods until December 31, 2014 are completely erased, including fines and late interest. The principal liability is not forgiven for social security and health contributions.
Tax liabilities for the period January 1, 2015 - December 31, 2019
*50% of the principal liability is erased, if the remaining 50% is paid at once from June 10, 2026 to June 30, 2026;
 *25% of the principal liability is erased, if the remaining 75% is paid from June 10, 2026 to December 31, 2026. In both cases, fines and late interest are completely erased.
In both cases, fines and late interest are completely erased.
Tax liabilities for the period January 1, 2020 – December 31, 2024
Fines and late interest are waived provided that the tax for the relevant period is paid in full (100% of the principal) from 10.06.2026 to 31.12.2026.
Other benefits provided by law
According to Law No. 86/2025:

Obligations for entities deregistered in the Central Bank or by court decision until 31.12.2024 are deleted, except for social and health insurance contributions;
Fines for non-declaration or late declaration of declarations belonging to the periods until 31.12.2024 are deleted, provided that the undelivered declarations are submitted by 30.06.2026;
Fines for late submission of financial statements and the decision on the allocation of the result, calculated until 31.12.2024 are
deleted; Fines and interests generated by changes in payroll as a result of legal/sub-legal acts with retroactive effect or final court decisions are deleted.
Administrative fines for the periods until 31.12.2024 are deleted.
Entities that do not benefit
Entities that do not benefit from the cancellation/extinguishment of obligations:

They have been convicted by a final court decision for criminal offenses in the tax and/or customs field;
They are in judicial proceedings or investigation for criminal offenses in the tax and/or customs field during the period of application of the law;
They have a final court decision in favor of the Tax or Customs Administration for the obligations subject to the benefit.
Taxpayers who are in the process of administrative or judicial appeal may benefit from the provisions of the law only if they waive the administrative appeal or the right to sue, appeal or recourse, according to the legal provisions. The presentation of the act by the subject will be carried out by official request to the relevant Regional Tax Directorate, starting from 10.06.2026 before the payment of the principal obligation, but no later than 30.11.2026.

The Tax Administration invites all taxpayers to verify their financial situation in the "e-Filing" system and make payments according to the published deadlines, in order to benefit from the facilities provided for by law.


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