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In March, after completing the Individual Annual Income Declaration (DIVA 2025), Ema, a media employee, was found to have overpaid tax in the amount of 3,172 lek.
During the completion of DIVA 2025, in addition to individuals with dependent children, who had expenses in the amount of 48 thousand lek deducted from their total annual income, or 120 thousand lek for education, individuals who did not benefit from deductions for expenses from children also resulted in overpaid tax.
This category of overpaid tax resulted after the annual income tax was recalculated in DIVA. So the amount of tax paid each month resulted higher after the annual tax was recalculated. If the difference was positive, this category also had the right to claim the excess in DIVA for compensation.
After applying for compensation in the e-Filing system for overpaid tax from completing DIVA, Ema told Monitor that she received the amount of 3,172 lek in her bank account.
For this category as well, the Tax Administration has started distributing compensation from DIVA to individuals who do not have dependent children, but have resulted in overpaid tax.
This category of applications, in addition to the request for compensation in the bank account, must upload only the IBAN bank account number in pdf format to e-Fling as documentation.
The right to apply for compensation for any category is not lost for 5 years. The deadline for reviewing the request for compensation by the tax administration is up to 2 months.
"There is no specific legal deadline for submitting a refund request. Individuals' right to compensation or reimbursement is not lost for 5 years. If not claimed this year, the amount remains as a surplus for individuals for up to 5 years."
"But if it is requested to be transferred to a bank account, the request will have to be completed and the supporting documentation submitted. Otherwise, it is a surplus that remains valid in the individuals' account," Rozana Çelmeta, director of business processes at the General Directorate of Taxes, previously explained to Monitor.
The deadline for completing DIVA 2025 ended on March 31, 2026.
In total, a total of 164,263 individual income tax returns were completed for 2025, an increase of 25% compared to the same period last year.
According to data, around 77 thousand individuals are expected to benefit from compensation from the DIVA system for children under the age of 18.
The system has generated a total fund of 1.4 billion lek for reimbursement to individuals with credit surplus. So far, only 670 million lek have been requested from individuals to be transferred to their bank accounts.
How to apply for all categories
Beneficiary categories in addition to correctly filling in the bank details in the "Bank details" section in e-Filing and the application form with the text
“I, the undersigned XY with identification number I….. request to be reimbursed through my bank account, the amount of overpaid tax of X lek after completion by DIVA 2025.”
In addition, if the applicant has dependent children and benefits from compensation after recognizing expenses worth 48 thousand lek for each child, he must upload as documentation, the family certificate and the IBAN number of the bank account in pdf format (either extracted from the application or obtained from the bank).
Individuals who are entitled to a deduction for educational expenses for children in the maximum amount of 120 thousand lek, in addition to the family certificate, the IBAN number of the bank account must also upload the fiscalized invoices for educational expenses to the system, in order to justify them.
The category of individuals without children but who result in overpaid tax also have the right to request compensation in their bank account.
In addition to completing the text request, they must also upload IBAN documentation to the system.
Watch the tutorial video produced by Monitor that explains the step-by-step procedure for applying for compensation: https://www.youtube.com/watch?v=XhAfcIYJxEk
In order to ensure the submission of accurate data and avoid delays in the refund process, the tax administration has published guidelines for declaring accurate bank account data.
The instructions for declaring the bank account are as follows: Click here to open the tutorial . According to taxes, completing the bank account is necessary to continue the refund procedure from the Tax Administration./Monitor
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