In the framework of its work for the creation of an enabling environment for civil society organisations in Albania, Partners Albania has prepared a monitoring report on the NPOs fiscal legal and regulatory framework and its implementation.
The purpose of this paper is to give a general overview on fiscal legislation for non-profit organisations in Albania and its implementation, to identify gaps in the legal framework and the challenges encountered in practice, and to provide recommendations for further improvements.

The report was conducted in the framework of the “Enabling Environment – Sustainable CSOs” project, supported by IBON International through the CSO Partnership for Development Efficiency (CPDE) within the “Advocacy on CSO Enabling Environment” program.