{"id":5614,"date":"2016-08-02T12:32:48","date_gmt":"2016-08-02T12:32:48","guid":{"rendered":"http:\/\/localhost\/test_manager\/doing-business-in-albania\/"},"modified":"2019-07-10T11:06:35","modified_gmt":"2019-07-10T11:06:35","slug":"doing-business-in-albania","status":"publish","type":"post","link":"https:\/\/managersoffice.net\/el\/doing-business-in-albania\/","title":{"rendered":"Export Tips: Doing Business in Albania"},"content":{"rendered":"

Albania has a population of 2.8 million inhabitants (September 2011) which consists mainly <\/span><\/span>of ethnic Albanians (97%).<\/span><\/p>\n

The remainder are of Greek, Macedonian, Gypsy, Roma, and other descent.
\nAlbania has a relatively young population; the average age is 35.3 years.
\n<\/span>
\n<\/span> RELIGION<\/strong> <\/span><\/span><\/p>\n

There are three principal religions in Albania, namely Islam (58% of the population, mostly<\/span><\/span><\/p>\n

belonging to the Sunni sect), Orthodox (6%) and Roman Catholic (10%). Albania is known<\/span><\/span><\/p>\n

for the tolerant and peaceful co-existence of its religious communities.<\/span><\/span><\/p>\n

LANGUAGE<\/span><\/span><\/strong><\/p>\n

The official language is Albanian, which is written in Latin script and has 36 letters. Due to<\/span><\/span><\/p>\n

Albania\u2019s proximity to Italy, many Albanians speak Italian. English is becoming increasingly<\/span><\/span><\/p>\n

spoken.<\/span><\/span><\/p>\n

GOVERNMENT<\/span><\/span><\/strong><\/p>\n

Albania is a parliamentary republic. The parliament (Kuvendi Popullor<\/em>), composed of 140<\/span><\/span><\/p>\n

members, holds the legislative power. The executive power is held by the Council of<\/span><\/span><\/p>\n

Ministers, which is chaired by the prime minister, who is appointed by the president of the<\/span><\/span><\/p>\n

republic upon the approval of a parliamentary majority. Ministers are appointed and<\/span><\/span><\/p>\n

removed by the president of the republic, upon the proposal of the prime minister. The<\/span><\/span><\/p>\n

president of the republic is elected by the parliament for a five-year term and may be reelected<\/span><\/span><\/p>\n

only once. <\/span><\/span><\/p>\n

CURRENCY<\/span><\/span><\/strong><\/p>\n

The Albanian currency is Lek (ALL), although US dollars (USD) and Euros (EUR) are<\/span><\/span><\/p>\n

frequently used in business transactions. At 31 December 2014 closing exchange rates<\/span><\/span><\/p>\n

were:<\/span><\/span><\/p>\n

EUR 1 = ALL 140.14<\/span><\/span><\/p>\n

USD 1 = ALL 115.23<\/span><\/span><\/p>\n

There is no specific law regulating the payments system in Albania. Payments between<\/span><\/span><\/p>\n

private individuals and legal entities are considered to be part of a civil-law relationship<\/span><\/span><\/p>\n

and are subject to the Albanian civil code. The use of foreign currency is allowed as a<\/span><\/span><\/p>\n

means of payment. There are no constraints on trading with hard currency.<\/span><\/span><\/p>\n

All commercial banks licensed by the Bank of Albania may carry out foreign payments. The<\/span><\/span><\/p>\n

Bank of Albania, which is responsible for managing the foreign currency reserves, is also<\/span><\/span><\/p>\n

active in performing international payments. Every local or foreign person may own an<\/span><\/span><\/p>\n

unlimited number of accounts in any currency, in any bank in the country.<\/span><\/span><\/p>\n

SOURCES OF LAW<\/span><\/span><\/strong><\/p>\n

The sources of law in Albania are the constitution, ratified international conventions, the<\/span><\/span><\/p>\n

acts of parliament, and the normative acts of the Council of Ministers. The territorial<\/span><\/span><\/p>\n

jurisdiction of the acts of local governments extends only within the territory where the<\/span><\/span><\/p>\n

local government exercises its jurisdiction. The normative acts of ministers and other<\/span><\/span><\/p>\n

government institutions apply only within their area of material jurisdiction.<\/span><\/span><\/p>\n

JUDICIAL SYSTEM<\/span><\/span><\/p>\n

The Albanian judicial system is composed of 29 courts of first instance, six courts of appeal,<\/span><\/span><\/p>\n

one military court of appeal, the Supreme Court, and the constitutional court.<\/span><\/span><\/p>\n

Albania is a member of the Council of Europe and a party to the European Convention on<\/span><\/span><\/p>\n

Human Rights. Consequently the Albanian government may be held liable in front of the<\/span><\/span><\/p>\n

European Court of Human Rights. As a member of the United Nations (UN), Albania is a<\/span><\/span><\/p>\n

party to the Statute of the International Court of Justice. Albania has ratified the Rome<\/span><\/span><\/p>\n

Statute of the International Criminal Court. Albania is also a party to the European<\/span><\/span><\/p>\n

Convention on International Commercial Arbitration.<\/span><\/span><\/p>\n

ECONOMY<\/span><\/span><\/strong><\/p>\n

OVERVIEW<\/span><\/span><\/p>\n

Albania is one of Europe\u2019s developing countries. The government has been pursuing full<\/span><\/span><\/p>\n

integration into the Euro-Atlantic community for several years. In June 2006, Albania<\/span><\/span><\/p>\n

signed a Stabilization and Association Agreement with the European Union as the first step<\/span><\/span><\/p>\n

toward EU membership, as well as a free trade agreement giving Albanians duty-free<\/span><\/span><\/p>\n

access to key EU markets and opening the country to imports. In April 2009, Albania also<\/span><\/span><\/p>\n

achieved full membership to NATO.<\/span><\/span><\/p>\n

From 16 December 2010, Albanian citizens holding a biometric passport may freely travel<\/span><\/span><\/p>\n

in the Schengen area without need of a visa.<\/span><\/span><\/p>\n

With the global economic slowdown, Albania has been affected during recent years and<\/span><\/span><\/p>\n

the economic growth for 2013 was only 0.44%, the lowest since 1997.<\/span><\/span><\/p>\n

The negative effects of the global crisis could mainly be seen in the reduction of<\/span><\/span><\/p>\n

remittances sent by emigrants to their families in Albania (remittances in 2014 totaled EUR 592 million against EUR 952 million in 2007 (the highest).<\/span><\/span><\/p>\n

Albanian GDP growth saw a sharp slowdown in 2010 and 2011, but started picking up in<\/span><\/span><\/p>\n

2012 and continues to rise (2.42\u00a0 in 2014 and 3.18 estimated in 2015).<\/span><\/span><\/p>\n

Albania\u2019s financial sector has grown rapidly and credit is generally allocated on market<\/span><\/span><\/p>\n

terms. Banking is increasingly dominated by foreign banks, which account for about 90% of<\/span><\/span><\/p>\n

total assets. This has led to more competition and better availability of services.<\/span><\/span><\/p>\n

Supervisory regulations have been strengthened to preserve financial stability. In response<\/span><\/span><\/p>\n

to the global financial crisis, the Central Bank of Albania acted to increase liquidity and<\/span><\/span><\/p>\n

maintain public confidence. With little or no direct exposure to recently troubled<\/span><\/span><\/p>\n

international financial assets, Albania\u2019s banking system has been able to withstand the<\/span><\/span><\/p>\n

global financial shock with little disruption.<\/span><\/span><\/p>\n

ECONOMIC ZONES<\/span><\/span><\/strong><\/p>\n

Economic zones \u2013 both free zones and industrial parks \u2013 encompass every kind of<\/span><\/span><\/p>\n

economic activity which can be carried out under the main business laws (except when<\/span><\/span><\/p>\n

activities may have bad impact on the environment or the Albanian national heritage).<\/span><\/span><\/p>\n

The activities in the Economic zone may be carried out by Albanian or foreign persons<\/span><\/span><\/p>\n

(physical and legal), subject to licenses released by the economic zone\u2019s administration.<\/span><\/span><\/p>\n

Administration of assets (concession) in economic zones, whether public or private<\/span><\/span><\/p>\n

property, as well as services and\/or activities of national or local interest, can be subject of<\/span><\/span><\/p>\n

licenses. This is accomplished through an agreement by which the administration of the<\/span><\/span><\/p>\n

economic zone (developer) transfers for a period of a maximum of 35 years to the<\/span><\/span><\/p>\n

operator, the operation right and duty of the management of the assigned asset , in<\/span><\/span><\/p>\n

exchange for an amount which will constitute income for the respective administration.<\/span><\/span><\/p>\n

Users can be physical or legal persons or developers and operators must be legal persons.<\/span><\/span><\/p>\n

Developers and operators, as well as users, can be Albanian or foreign persons; the law<\/span><\/span><\/p>\n

treats them with no discrimination, giving them the same rights and same duties.<\/span><\/span><\/p>\n

The Law on Economic Zones is highly favourable to investments and it gives palpable<\/span><\/span><\/p>\n

incentives to business. Services, products and other goods which are introduced in the<\/span><\/span><\/p>\n

economic zones or will be exported to other countries, benefit from custom duties<\/span><\/span><\/p>\n

exemption as well as exemption from VAT payment. These exemptions apply only to<\/span><\/span><\/p>\n

economic zones which do not have the status of an industrial park.<\/span><\/span><\/p>\n

INDUSTRIAL PARKS<\/span><\/span><\/p>\n

According to Law no. 9789\/2007, the industrial park is defined as a precisely determined<\/span><\/span><\/p>\n

area where industrial production and service activities are performed with special<\/span><\/span><\/p>\n

incentives, for the purpose of optimising the human and material potential within an area.<\/span><\/span><\/p>\n

The creation of an industrial park is based on a joint venture agreement between the<\/span><\/span><\/p>\n

public authorities, economic agents and\/or other interested partners. Industrial parks may<\/span><\/span><\/p>\n

be managed by commercial companies, set up in accordance with Law no. 9789\/2007.<\/span><\/span><\/p>\n

FREE ZONES<\/span><\/span><\/p>\n

According to Law 9789\/2007, free zones are expressly delimitated, having a specific<\/span><\/span><\/p>\n

customs regime which limits customs only to the borders of such areas. The setting up of<\/span><\/span><\/p>\n

the territorial area of the free zones, customs offices and border police points is carried out<\/span><\/span><\/p>\n

pursuant to a government decision granted upon each proposal.<\/span><\/span><\/p>\n

Means of transportation, products and other goods are accepted within the free zones<\/span><\/span><\/p>\n

with no restrictions concerning the country origin, or destination country. The import of<\/span><\/span><\/p>\n

goods which are subject to prohibitions under Albanian laws or international agreements<\/span><\/span><\/p>\n

to which Albania is a party, is nevertheless forbidden.<\/span><\/span><\/p>\n

TAXATION<\/span><\/span><\/strong><\/p>\n

LEGAL FRAMEWORK<\/span><\/span><\/strong><\/p>\n

Since 1995, following the process of the opening and liberalization of the market, the<\/span><\/span><\/p>\n

Albanian government, supported by the IMF, European Union, the Treasury Department of<\/span><\/span><\/p>\n

the United States of America and other organisations, has adopted a series of tax laws.<\/span><\/span><\/p>\n

Currently, the legal framework regulating the tax system in Albania is based on:<\/span><\/span><\/p>\n

\uf0b7 Law No. 9975 \u2018On the national taxes\u2019 dated 28 July 2008 and subsequent amendments<\/span><\/span><\/p>\n

\uf0b7 Law No. 9632 \u2018On the local taxation system\u2019 dated 30 October 2006 and subsequent<\/span><\/span><\/p>\n

amendments<\/span><\/span><\/p>\n

\uf0b7 Law No. 8438 \u2018On the income tax in the Republic of Albania\u2019 dated 28 December 1998<\/span><\/span><\/p>\n

and its subsequent amendments<\/span><\/span><\/p>\n

\uf0b7 Law No. 92\/2014 \u201cOn the Value Added Tax\u201d effective on 1 January 2015<\/span><\/span><\/p>\n

\uf0b7 Law No. 8976 \u2018On the excise duty\u2019 dated 12 December 2002 and subsequent<\/span><\/span><\/p>\n

amendments<\/span><\/span><\/p>\n

\uf0b7 Law No. 9920 \u2018On the tax procedures in the Republic of Albania\u2019 dated 19 May 2008 and<\/span><\/span><\/p>\n

subsequent amendments.<\/span><\/span><\/p>\n

Electronic declaration is obligatory from January 2011.<\/span><\/span><\/p>\n

TAX ON PROFIT<\/span><\/span><\/strong><\/p>\n

The Law No. 8438 \u2018On the income tax in the Republic of Albania\u2019 (Law 8438), dated 28<\/span><\/span><\/p>\n

December 1998 and subsequent amendments which came into force on 21 January 1999,<\/span><\/span><\/p>\n

has substantially changed the tax system.<\/span><\/span><\/p>\n

Law 8438 governs direct taxes on natural and legal persons.<\/span><\/span><\/p>\n

Liable to the tax on profit are:<\/span><\/span><\/p>\n

\uf0b7 Companies, corporate groups, consortiums and institutions<\/span><\/span><\/p>\n

\uf0b7 Albanians and foreigners who conduct a business in Albania \u2013 all those that are subject<\/span><\/span><\/p>\n

to value added tax payments (\u2018legal persons\u2019).<\/span><\/span><\/p>\n

Law No. 8438 establishes the criterion of territoriality i.e. all sources of income are taxable,<\/span><\/span><\/p>\n

even if sourced abroad. Subject to income tax are legal persons having their headquarters<\/span><\/span><\/p>\n

(residence) in Albania, as well as legal persons not resident in Albania, but still having<\/span><\/span><\/p>\n

sources of income produced in Albania. A legal person\/entity is considered as a resident<\/span><\/span><\/p>\n

where they have a registered office or place which has the effective management of their<\/span><\/span><\/p>\n

affairs in the country.<\/span><\/span><\/p>\n

Since January 2014, small entrepreneurs (natural persons or legal entities) which have a<\/span><\/span><\/p>\n

gross annual turnover up to ALL 2 million will pay tax on profit to the amount of an ALL<\/span><\/span><\/p>\n

25,000 per year flat fee, payable by 30 June of the actual year.<\/span><\/span><\/p>\n

For other small entrepreneurships, making a turnover between ALL 2\u20138 million per year,<\/span><\/span><\/p>\n

the tax on profit is 7.5%.<\/span><\/span><\/p>\n

For all other companies, the tax on profit is 15%.<\/span><\/span><\/p>\n

DOING BUSINESS IN ALBANIA 41<\/strong><\/span><\/span><\/p>\n

Law 8438 introduced a list of non-deductible expenses. Items which cannot be deducted \u2013<\/span><\/span><\/p>\n

among others \u2013 are:<\/span><\/span><\/p>\n

\uf0b7 Costs inherent to the acquisition, improvement, renovation and reconstruction of<\/span><\/span><\/p>\n

depreciable assets<\/span><\/span><\/p>\n

\uf0b7 Payments for voluntary social security contributions<\/span><\/span><\/p>\n

\uf0b7 Capital increases<\/span><\/span><\/p>\n

\uf0b7 Corporate dividends<\/span><\/span><\/p>\n

\uf0b7 Interest on loans that exceed the average rate declared by the Bank of Albania<\/span><\/span><\/p>\n

\uf0b7 Sponsorships that exceed 3% of income before tax and book sponsorships that exceed<\/span><\/span><\/p>\n

5% of untaxed income<\/span><\/span><\/p>\n

\uf0b7 Personal consumables, gifts or fines<\/span><\/span><\/p>\n

\uf0b7 Arrears and penalties<\/span><\/span><\/p>\n

\uf0b7 Pay and any other form of compensation related to employment, payment of which is<\/span><\/span><\/p>\n

not made through the banking system etc.<\/span><\/span><\/p>\n

\uf0b7 Any other expense that is not documentable.<\/span><\/span><\/p>\n

The tax on dividends distributed by companies, consortiums or groups of companies that<\/span><\/span><\/p>\n

have their headquarters or that actually manage their economic activity in Albania is not<\/span><\/span><\/p>\n

applied in respect of persons that:<\/span><\/span><\/p>\n

\uf0b7 Are subject to VAT<\/span><\/span><\/p>\n

\uf0b7 Own no less than 25% of the shares\/quotas or of the right to vote and not less than 25%<\/span><\/span><\/p>\n

of the initial share capital of the company, consortium or group.<\/span><\/span><\/p>\n

Tax authorities have discretionary powers to redefine the tax to be paid (in advance) if they<\/span><\/span><\/p>\n

believe the current year\u2019s profits are higher by at least 10% over the period of reference.<\/span><\/span><\/p>\n

Tax evasion and false accounting are punished with a fine equal to 100% of the difference<\/span><\/span><\/p>\n

between the owed and the stated amounts.<\/span><\/span><\/p>\n

PERSONAL TAXATION<\/span><\/span><\/strong><\/p>\n

Since January 2014, the tax on personal income from employment was shifted back to a<\/span><\/span><\/p>\n

progressive taxation system (as it used to be before 2007).<\/span><\/span><\/p>\n

Personal tax has the following brackets for a monthly gross salary:<\/span><\/span><\/p>\n

Up to ALL 30,000 0%<\/span><\/span><\/p>\n

From ALL 30,001\u2013130,000 13%<\/span><\/span><\/p>\n

Above ALL 130,000 23%<\/span><\/span><\/p>\n

(ALL = National currency LEK)<\/span><\/span><\/p>\n

The following are required to pay tax on their entire income:<\/span><\/span><\/p>\n

\uf0b7 Residents<\/span><\/span><\/p>\n

\uf0b7 People treated as residents.<\/span><\/span><\/p>\n

Non-residents are subject to tax only on income earned in Albania.<\/span><\/span><\/p>\n

On other income subject to taxation, for which there are no specific law provisions, a 10%<\/span><\/span><\/p>\n

flat tax rate applies.<\/span><\/span><\/p>\n

VALUE ADDED TAX (VAT)<\/span><\/span><\/strong><\/p>\n

The introduction of VAT was approved by the Albanian Parliament in April 1995 and<\/span><\/span><\/p>\n

entered into force on 1 July 1996. This law was substituted by the current Law no. 92\/2014<\/span><\/span><\/p>\n

\u201cOn the Value Added Tax\u201d effective on 1 January 2015.<\/span><\/span><\/p>\n

Significant efforts were made to narrow down the differences of the previous law with the<\/span><\/span><\/p>\n

European Laws in the new Law.<\/span><\/span><\/p>\n

According to current requirements all legal and natural persons performing taxable<\/span><\/span><\/p>\n

supplies that have an annual turnover exceeding ALL 5,000,000 are subject to pay VAT.<\/span><\/span><\/p>\n

Taxpayers are required to register within the first 15 days of the start of their economic<\/span><\/span><\/p>\n

activity. Natural persons and legal entities operating in the import\/export industry are<\/span><\/span><\/p>\n

required to register regardless of the amount of their annual turnover. A special office<\/span><\/span><\/p>\n

dedicated to VAT registration operates in each district tax office.<\/span><\/span><\/p>\n

According to the Decision of the Council of Ministers No. 18 dated 12 January 2011, natural<\/span><\/span><\/p>\n

persons or legal entities which exercise liberal professions (as defined by law) such as<\/span><\/span><\/p>\n

lawyers, accountants, architects, doctors etc, are always subject to VAT, no matter their<\/span><\/span><\/p>\n

annual turnover.<\/span><\/span><\/p>\n

The VAT rate is 20%. The taxable amount is the value of provided goods and services<\/span><\/span><\/p>\n

excluding VAT. The taxable amount of imported goods includes transportation costs and<\/span><\/span><\/p>\n

insurance, import costs, taxes, duties or tariffs.<\/span><\/span><\/p>\n

Law No. 92\/2014 states that VAT is equal to 0% in some cases, including:<\/span><\/span><\/p>\n

\uf0b7 Exports of goods outside Albanian territory<\/span><\/span><\/p>\n

\uf0b7 Services performed outside the Republic of Albania by a person whose place of business<\/span><\/span><\/p>\n

or place of residence (if individual) is located in Albania<\/span><\/span><\/p>\n

\uf0b7 Provision of goods or services relating to international carriage of persons or property<\/span><\/span><\/p>\n

\uf0b7 Provision of goods or provision of services relating to commercial or industrial shipping.<\/span><\/span><\/p>\n

Under certain circumstances, the fiscal authorities make a discrete assessment of the VAT<\/span><\/span><\/p>\n

payable amounts and give written notice to the taxpayer. A taxpayer wishing to contest the<\/span><\/span><\/p>\n

amount of such obligations shall, in any case, first pay the disputed amount and only then,<\/span><\/span><\/p>\n

within 30 days from the date of notice\u2019s receipt, present their case in front of the Taxes<\/span><\/span><\/p>\n

General Directorate. This body will inform the applicant, through a written reply, about<\/span><\/span><\/p>\n

whether their application has been accepted or rejected.<\/span><\/span><\/p>\n

Law No. 92\/2014 grants to taxpayers who export goods, the right to request a VAT refund<\/span><\/span><\/p>\n

in cases of a credit higher than ALL 400,000 (EUR 3,200) for three consecutive months. The tax credit will be repaid by authorities within 60 days of the taxpayer\u2019s request.<\/span><\/span><\/p>\n

Manager\u2019s Office<\/span><\/span><\/strong><\/p>\n

Financial Dept<\/span><\/strong><\/p>","protected":false},"excerpt":{"rendered":"

Albania has a population of 2.8 million inhabitants (September 2011) which consists mainly of ethnic Albanians (97%).<\/p>","protected":false},"author":1,"featured_media":7882,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mo_disable_npp":""},"categories":[153],"tags":[],"yoast_head":"\nExport Tips: Doing Business in Albania - Manager's Office<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/managersoffice.net\/el\/doing-business-in-albania\/\" \/>\n<meta property=\"og:locale\" content=\"el_GR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Export Tips: Doing Business in Albania - Manager's Office\" \/>\n<meta property=\"og:description\" content=\"Albania has a population of 2.8 million inhabitants (September 2011) which consists mainly of ethnic Albanians (97%).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/managersoffice.net\/el\/doing-business-in-albania\/\" \/>\n<meta property=\"og:site_name\" content=\"Manager's Office\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/Managers-Office-131795126893693\" \/>\n<meta property=\"article:published_time\" content=\"2016-08-02T12:32:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2019-07-10T11:06:35+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/managersoffice.net\/wp-content\/uploads\/2016\/08\/alb-flag.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"300\" \/>\n\t<meta property=\"og:image:height\" content=\"193\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@ManagersOffice\" \/>\n<meta name=\"twitter:site\" content=\"@ManagersOffice\" \/>\n<meta name=\"twitter:label1\" content=\"\u03b5\u03ba\u03c4\u03b9\u03bc\u03ce\u03bc\u03b5\u03bd\u03bf\u03c2 \u03c7\u03c1\u03cc\u03bd\u03bf\u03c2 \u03b4\u03b9\u03b1\u03b2\u03ac\u03c3\u03bc\u03b1\u03c4\u03bf\u03c2\">\n\t<meta name=\"twitter:data1\" content=\"12 \u03bb\u03b5\u03c0\u03c4\u03ac\">\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Organization\",\"@id\":\"https:\/\/managersoffice.net\/#organization\",\"name\":\"Manager's Office\",\"url\":\"https:\/\/managersoffice.net\/\",\"sameAs\":[\"https:\/\/www.facebook.com\/Managers-Office-131795126893693\",\"https:\/\/twitter.com\/ManagersOffice\"],\"logo\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/managersoffice.net\/#logo\",\"inLanguage\":\"el\",\"url\":\"https:\/\/managersoffice.net\/wp-content\/uploads\/2021\/01\/MOFLogoSEO.jpg\",\"width\":160,\"height\":160,\"caption\":\"Manager's Office\"},\"image\":{\"@id\":\"https:\/\/managersoffice.net\/#logo\"}},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/managersoffice.net\/#website\",\"url\":\"https:\/\/managersoffice.net\/\",\"name\":\"Manager's Office\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/managersoffice.net\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":\"https:\/\/managersoffice.net\/?s={search_term_string}\",\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"el\"},{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#primaryimage\",\"inLanguage\":\"el\",\"url\":\"https:\/\/managersoffice.net\/wp-content\/uploads\/2016\/08\/alb-flag.jpg\",\"width\":300,\"height\":193},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#webpage\",\"url\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/\",\"name\":\"Export Tips: Doing Business in Albania - Manager's Office\",\"isPartOf\":{\"@id\":\"https:\/\/managersoffice.net\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#primaryimage\"},\"datePublished\":\"2016-08-02T12:32:48+00:00\",\"dateModified\":\"2019-07-10T11:06:35+00:00\",\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/managersoffice.net\/doing-business-in-albania\/\"]}]},{\"@type\":\"Article\",\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#webpage\"},\"author\":{\"@id\":\"https:\/\/managersoffice.net\/#\/schema\/person\/d86c6942b87563fc74d22f0156d63823\"},\"headline\":\"Export Tips: Doing Business in Albania\",\"datePublished\":\"2016-08-02T12:32:48+00:00\",\"dateModified\":\"2019-07-10T11:06:35+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#webpage\"},\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/managersoffice.net\/#organization\"},\"image\":{\"@id\":\"https:\/\/managersoffice.net\/doing-business-in-albania\/#primaryimage\"},\"articleSection\":\"News\",\"inLanguage\":\"el\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/managersoffice.net\/doing-business-in-albania\/#respond\"]}]},{\"@type\":\"Person\",\"@id\":\"https:\/\/managersoffice.net\/#\/schema\/person\/d86c6942b87563fc74d22f0156d63823\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"@id\":\"https:\/\/managersoffice.net\/#personlogo\",\"inLanguage\":\"el\",\"url\":\"https:\/\/managersoffice.net\/wp-content\/uploads\/2018\/12\/logocircle-100x100.png\",\"caption\":\"admin\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","_links":{"self":[{"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/posts\/5614"}],"collection":[{"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/comments?post=5614"}],"version-history":[{"count":2,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/posts\/5614\/revisions"}],"predecessor-version":[{"id":7883,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/posts\/5614\/revisions\/7883"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/media\/7882"}],"wp:attachment":[{"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/media?parent=5614"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/categories?post=5614"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/managersoffice.net\/el\/wp-json\/wp\/v2\/tags?post=5614"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}