Compensation for children's education: Procedures, documents and deadlines for reimbursement
2026-02-11 10:55:34
TiranaPost
A few days ago, applications were opened for the benefit of the value of compensation for children's education, for all those individuals who completed the Annual Personal Income Declaration, DIVA 2025 and resulted in overpaid tax from the deduction of expenses worth 48 thousand lek or 100 thousand lek per year for children under 18 years of age.
The compensation amount will not be disbursed immediately after the submission of the reimbursement request, to the beneficiaries' bank accounts.
The tax administration explained that after submitting the request, it will conduct the necessary verifications of the documentation justifying the expenses submitted by the individual applicants.
Since the provision of compensation for children's education is being implemented for the first time, it is expected that the compensation value will be disbursed once a month for a certain number of beneficiaries. The Taxes explained that this procedure was chosen in order to administer the high number of verifications as efficiently as possible, which will also be subject to the necessary verification of the submitted documentation before granting the compensation.
The deadline for submitting a refund request is 60 days after completing the DIVA.
The deadline for completing DIVA 2025 is March 31.
After completing and submitting the DIVA, the request for compensation will be made through the e-Filing system, in the "General Questions" section, where in addition to the document with personal bank account details (IBAN), beneficiaries must also upload the family certificate and supporting documentation that proves the expenses incurred for the education of children, such as: contracts with educational institutions and payment documents (invoices) for children, documents (invoices) for the payment of foreign languages, etc.
The fund made available from the state budget for education compensation is worth 15 million euros.
The tax administration predicts that the total number of individuals who will complete and submit DIVA 2025 will reach 200 thousand.
Due to applications for deduction of expenses for children's education worth 48 thousand lek and 100 thousand lek, DIVA is also being completed by individuals who are not required to submit it, namely those with gross annual income below 1.2 million lek.
Due to these changes, compared to declarations made in 2025 for DIVA 2024, it is expected that the number of declarants will increase by about 75.5 thousand or 60% more.
*This article was published by Monitor.al and reposted by Tiranapost.al
