Compensation from DIVA, Tax Authorities publish instructions for declaring bank accounts

Those who have completed the Annual Personal Income Declaration (DIVA 2025) and are found to have overpaid taxes are entitled to request compensation for the amount.

Beneficiaries of the compensation include individuals who will result with overpaid tax after deducting child-related expenses worth 48,000 lek per year for each dependent child and 120,000 lek for education expenses, as well as individuals without children who still result with a surplus from the tax recalculation.

For all categories, after applying, the compensation will be transferred to a bank account, for which accurate information must be declared and, in all cases, the IBAN of the bank account must be uploaded in PDF format (a document issued by the bank where the declared account is registered).

In order to ensure accurate data entry and avoid delays in the reimbursement process, the Tax Administration has published a guide for declaring correct bank account information.

According to the tax authorities, filling in bank account details is mandatory for continuing the reimbursement procedure by the Tax Administration.

“All individuals who have completed the Annual Personal Income Declaration and result with overpaid tax, for which they have submitted a reimbursement request, must accurately declare their bank account details in the e-Filing system. Make sure the information entered is correct to avoid delays in the reimbursement process,” the Tax Administration announced.

For the first time this year, compensation will also be granted to individuals without children who result with overpaid tax due to changes in the tax recalculation method. For these individuals, the application procedure will be the same. The only difference is that uploading a family certificate is not mandatory for them.

Earlier, Finance Minister Petrit Malaj stated that after the declaration process ended on March 31, a total of 164,263 individual income declarations had been submitted, a 25% increase compared to the same period last year.

According to him, around 77,000 individuals are expected to benefit from compensation through the DIVA system for children under the age of 18.

Malaj said the system has generated a total reimbursement fund of 1.4 billion lek for individuals with credit surpluses. So far, only 670 million lek have been requested by individuals to be transferred to their bank accounts.

Guide for filling in bank account details

Step one

Open the browser and go to the official DPT e-Filing website.

Enter the Personal Identification Number (NID) in the first field.

Enter the Password in the second field.

Check the box: “I have read and agree to the terms and conditions.”

Click the “Log into the system” button.

Step two

After logging in, view the main horizontal green menu at the top of the page.

Click on the “My eFiling” button — the third from the left.

A list of additional options will appear below it.

The “My eFiling” button is located between “Accounting” and “Access Management.” When clicked, its background changes, indicating it is active.

Step three

After clicking “My eFiling,” a list with four options will appear.

Click on “My Profile” — the last option on the list.

Your profile page containing all your details will open.

The list includes four options: My Documents, My Notifications, My Issues, and My Profile. The last option is required.

Step four

The profile page contains a menu on the left with several navigation options.

Click on “Bank Details” — the fourth option on the list.

The section where you can view or add your bank account will open.

The left-side menu includes: Taxpayer Details, General Information, Address, Tax Representation, Bank Details, Economic Code Rev 2.

Step five

The “Bank Details” page displays the table of bank accounts (initially empty).

Click the “Add a bank account” button at the top of the page.

The bank details form will open.

You can click “Download the guide” to obtain the official DPT guide in PDF format.

Before adding the account, make sure you have ready: the IBAN number, the bank name, and the bank confirmation document (PDF).

Step six

Fill in the form with the bank details.

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