Albania published Decision No. 513 of 1 August 2024 in the Official Gazette on 11 August 2024, which establishes the procedures for the implementation of Country-by-Country (CbC) reporting and notification requirements.

The requirements apply from 1 January 2024 for MNE groups meeting an annual consolidated revenue threshold of ALL 105 billion. CbC reports are due within 12 months following t…