Albania's tax authority has issued a guidance to clarify the place of supply rules for value added tax (VAT) purposes when services are supplied to non-taxable persons, including electronic services. The guidance includes that as a general rule, the place of supply for services supplied to a non-taxable person is in Albania when the supplier has in Albania: their headquarters of economic activity; a fixed place of businesses from which the service is performed; or their usual residence. Further, where a supplier is not established in Albania, the place of supply is considered in Albania if the services are used...