The declaration of annual income will be mandatory for more employees this year due to the lowered threshold.

According to the Tax Directorate, around 141,000 individuals need to complete the form, some of whom are dual-employed, while others have gross income from work above 1.2 million lek per year.

For 2023, when the threshold was 2 million lek, the DIVA form was completed by 74,000 individuals, of which 24,000 were single-employed and 50,000 were dual-employed.

Therefore, this year it is expected that declarations from new individuals will increase by around 67,000.

The deadline for declarations this year is March 31st, to avoid being penalized with a 3,000 lek fine.

For changes to the DIVA in 2024, another novelty will be that individuals who have earned untaxed income exceeding 50,000 lek per year from any other category of income, but are not subject to final withholding tax, will also be required to declare, regardless of the total annual gross income earned.