Fiscal Devices (Q&A)

What is the legal basis for implementing fiscal devices?

Click here for the legal basis.

Where should we obtain fiscal equipment in accordance with the requirements of the fiscal legislation?
Based on the licensing issued by the Minister of Finance, five companies have been awarded the right to supply and maintain fiscal equipment following the open international tender organized by the Ministry of Finance. For information on the authorized companies Click here.

In which cases is a taxpayer required to acquire and use fiscal devices?
According to Law No. 9920, dated 19.05.2008, ”On Tax Procedures in the Republic of Albania,” as amended, in Articles 54, 55, and 56, the contents of which are provided below, clarifies the obligation and the conditions under which taxpayers use fiscal devices:

Article 54
Tax Coupon
3. All retail taxpayers who sell goods or provide services in permanent premises or units open to the public must install fiscal devices and issue tax receipts for every transaction.

Fiscal devices
Article 55
Obligation to use fiscal devices:

1. Taxpayers who conduct the turnover of goods and services for which payments are not made through a bank are required to join and use the fiscal system, through the use of fiscal devices, for recording cash payments and for the mandatory issuance of the tax receipt.The possession or use of fiscal devices and monitoring systems for turnover, other than those specified in this law or the regulations issued pursuant to it, is prohibited.
   (Amended by Law No. 99/2015 of September 23, 2015. Published in the Official Gazette No. 187 of October 28, 2015).
2. The Council of Ministers approves the technical and functional characteristics of the fiscal devices, the integrated computerized system for periodic, automatic transfers of financial statements, of the communication system, the procedure and documentation for their approval, the criteria for authorizing companies that provide fiscal devices, as well as the conditions for revoking that authorization for these companies.
3. The Minister of Finance, by directive, approves the procedure and documentation for the approval of fiscal devices for use, the elements of the tax receipt, the method of inspection and control of the fiscal device, the retention period for the tax receipt, and the rules for their technical maintenance and servicing.

Article 56
Control of the automatic data collection system for fiscal devices:

     1. The Minister of Finance may decide that the collection of data from fiscal devices be carried out through an automatic system.

   2. Maintenance of the automatic control system may be performed by entities authorized by the Director General of Taxes, in accordance with the criteria set forth in a Council of Ministers' decision.

According to point 1 of Government Decree No. 781, dated November 14, 2007:

“Taxpayers who sell goods, goods or provide services in premises or units open to the public, for which payments are not made through a bank, are required to use fiscal devices to record cash payments and to issue a mandatory tax receipt.”.

Does a company need to equip itself with fiscal devices for the sale of goods when it uses a computerized system for which it has obtained DPT-authorized tax invoice approval?
The tax invoice is issued in every case when cash payments are collected for the supply of goods or services at premises open to the public, regardless of whether the company that has obtained authorization to use computer-generated invoices or one that uses tax invoices distributed by the tax authority. is required to use the fiscal device.

When a taxpayer uses fiscal devices for the sale of goods or services that they did not purchase from one of the companies licensed by the Ministry of Finance pursuant to Government Decision No. 781 of November 14, 2007, are these devices considered valid?
Only the fiscal devices supplied by the five companies licensed by the Ministry of Finance, which issue tax receipts in accordance with the Minister of Finance's Directive No. 39, dated December 9, 2009 “On the administration and documentation of fiscal device procedures” are recognized for tax purposes.

When a taxpayer, for the type of service they provide, uses tickets and collects cash, do they need to install fiscal equipment?
All taxpayers who, in providing their services, use tickets issued by the State as bearer securities with preprinted prices are not required to install fiscal devices.
All other entities that do not meet these conditions are required to acquire and use fiscal devices.

When a taxpayer, even though registered in the QKR, has not carried out any profit-making activity, is he required to obtain fiscal equipment?
The taxpayer is legally required to acquire and use fiscal devices at the earliest opportunity when making sales of goods or services that meet the conditions of paragraph 1 of Government Decree No. 781 of November 14, 2007.

Does a taxpayer need to issue a tax invoice at the end of the day for the total of all sales recorded on the cash register (with a tax receipt)?
No. At the end of each workday, the taxpayer must not issue a sales tax invoice for the total of the tax receipts issued through the fiscal device, including tax vouchers (where applicable).

Are taxpayers engaged in the door-to-door sale of products required to use fiscal devices?
Yes. These entities sell to the general public by offering their goods door-to-door. They must acquire and use mobile fiscal devices and issue a tax receipt for every sale made. Goods leave the warehouse with an accompanying tax invoice at warehouse prices, with the notation for door-to-door sales, with the quantity and price of the goods in the warehouse, and their unsold portion is returned to the warehouse to be recorded at the same prices as the original outbound shipment, accompanied en route by copies of the sales receipts for verification by control authorities.

Does the company's issuing both a tax invoice and a tax receipt for the sale constitute double reporting of sales?
No. Sales collected via bank are recorded separately from those processed through a fiscal device, and their total amount (bank payments and tax receipts) is declared as the month's taxable sales. For sales required by the taxpayer to be accompanied by both a receipt and an invoice, the latter is recorded in chronological order as an invoice, but its amount is not included in the total of invoices processed through the bank (since it falls under sales handled by the fiscal device).

What payment collection methods use the tax voucher in facilities open to the general public?
Payment by CASH (cash) and by credit card.