The General Directorate of Taxes brings to the attention of taxpayers registering for the first time the legal obligations arising from Law No. 87/2019, dated December 18, 2019 “On the invoice and the monitoring system of turnover”, unchanged
Entities registering for the first time will be required to take measures to comply with the applicable regulatory provisions.
At the time of registration, the taxpayer must at a minimum take the preliminary measures to register the mandatory data on the Central Invoicing Platform, as well as the following measures:
✔ Application for an Electronic Certificate, which is obtained from AKSHI by applying through credentials from e-Albania.
✔ The signing of a contract with a certified company for the purchase of the fiscalization software solution to be used.
Only if it has at least minimally met the above requirements may it continue issuing invoices from the tax invoice block until the software solution is fully implemented.
The General Directorate of Taxation will continue to have a sensitizing and advisory approach for all entities throughout 2021 regarding Fiscalization.
Within this framework, a plan of measures has also been prepared, based on information on the status of fiscalization of each entity, with the aim of understanding the issues and providing support from the Tax Administration.
Source: General Directorate of Taxes.