The General Directorate of Taxes makes an important announcement for all individuals living in Albania, residents and non-residents, that if they earn over ALL 2 million per year, or work two jobs, then they must fill out the DIVA 2020 form. 

According to the GDT, DIVA 2020 must be completed by resident and non-resident individuals in the Republic of Albania, who during 2020 have generated income, from all sources, inside and outside Albania, in the amount of ALL 2 million and more. 

Also, the obligation to submit DIVA also has non-resident individuals, who realize taxable income, with source in the Republic of Albania, in the amount of ALL 2 million and more. 

DIVA 2020 must declare despite the fact that their total income during this calendar year is below ALL 2 million, even for residents or non-residents, who have been employed by more than 1 employer. 

All individuals must make an online declaration of their personal income when they exceed ALL 2 million (DIVA-Individual Annual Income Statement).