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News
Bright space with chairs, plants, and large windows.
15
March

Bill of lading and summary invoice in bars and restaurants. How are they issued?

Key points: The order invoice is issued and fiscally recorded at the time the order is delivered, even if payment is made later. Orders are billed per table, not per person.
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15
March

Notice on the submission of financial statements for the 2020 fiscal year

Note on the legal basis, September 2026. This page refers to Law No. 8438 of December 28, 1998, on income tax, which is no longer in effect.
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05
March

Announcement on the issuance of electronic invoices during the transition period of Fiscalization

The General Directorate of Taxation, in light of the continuous interest of taxpayers who have implemented and are using a software solution...
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01
February

Notice for the bill and the circulation monitoring system

Law No. 87/2019 “On the invoice and the circulation monitoring system” as amended, takes effect according to the following phases: a) for cash transactions...
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21
January

VAT deregistration. Why the credit surplus is settled in advance.

Key points: VAT deregistration does not eliminate the credit surplus, so it is settled beforehand. The adjustment is made on the final period's return, in the … section.
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21
January

Notice for VAT Deregistration [Added band 0 – 5 million Lekë]

Taxpayers who had a turnover of up to 10 million lek during 2020 are informed that they have the option to exercise their right of choice, for...
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13
January

Notice regarding the change in the regime of existing fiscal devices

The General Directorate of Taxation brings to the attention of all taxpayers, who based on Decision of the Council of Ministers no. 576 dated...
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13
January

VAT deregistration when you have made an import. Why doesn't it happen automatically?

Key points: Taxpayers who have made imports are not automatically deregistered from VAT, even when they fall below the turnover threshold. For them, deregistration requires an application to….
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13
January

Notice regarding the procedure to be followed for the regulation of credit balance

The General Directorate of Taxes informs taxpayers that as of January 1, 2021, with the entry into force of Decision of the Council of Ministers no. 576 dated...
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12
January

Notice on the start of field activity registration

Notice from the General Directorate of Taxation: As part of the measures taken against informality in the economy, the General Directorate of Taxation has undertaken...
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