Parliament Confirms the April Excise Normative Act
WHAT CHANGED
Law No. 47/2026 approves Normative Act No. 1 of 3 April 2026. The act reduces excise on specified petrol and gasoil products to 80% of the statutory rate—ALL 31.50098 per litre—when the Fuel Price Transparency Board sets retail price caps above ALL 200 per litre for petrol or ALL 220 per litre for gasoil.
The normative act took effect immediately on 3 April 2026 and applies for the duration of the special situation in the Albanian hydrocarbon market declared by Council of Ministers Decision No. 186 of 19 March 2026. The parliamentary approval was published on 3 June 2026.
WHO IS AFFECTED
Importers, producers and traders of excisable goods — principally energy products, alcohol and tobacco. Also relevant to any business whose input costs include excisable products.
WHAT TO DO
- Establish what the addition to Law No. 61/2012 provides and which goods it affects.
- The relevant date for compliance is 3 April 2026, not the June publication of the approving law. Positions taken between those dates should be reviewed against the normative act.
- Check whether any refund or adjustment is available for the intervening period.
The underlying normative act took effect immediately on 3 April 2026 and remains effective for the declared special market situation. Law No. 47/2026, approving that act, was published in Fletorja Zyrtare No. 115 on 3 June 2026.
Tridens advises businesses and individuals on the Albanian legal and regulatory implications described in this alert. To discuss your position, contact us on +355 69 693 7763 or at info@tridenslaw.com.
This legal alert provides general information only. It is not legal advice and does not address the circumstances of any particular person or transaction.
Tridens · Bulevardi “Dëshmorët e Kombit”, Twin Towers, Tower 1, 8th Floor, Tirana, Albania · +355 69 693 7763 · info@tridenslaw.com