Normative Act
No. 36, dated December 24, 2021
For an amendment to Law No. 9920, dated May 19, 2008, “On Procedures"
”Taxation in the Republic of Albania," as amended
In support of Article 101 of the Constitution, on the proposal of the Minister of Finance and Economy, the Council of Ministers.
SET:
In law no. 9920, date May 19, 2008, “On Tax Procedures in the Republic of Albania,” as amended, is supplemented with the following content:
Article 1
In Chapter XV “Transitional and Final Provisions,” after paragraph 7 of the “Transitional Provisions” article, paragraph 8 is added, with the following content:
“8. Except as otherwise provided in this law, the imposition of sanctions for administrative offenses related to the effective implementation of Law No. 87/2019, “On the Invoice and the System for Monitoring Turnover,” as amended, shall begin to be applied after the 30th.6.2022, for
the taxpayer, as follows:
a) taxpayers registered with tax liability under the simplified profit tax for small businesses and who are not registered for VAT, who carry out only cash sales to final consumers, persons not liable to pay tax;
b) taxpayers that provide water supply to end consumers, as well as the regulated electricity market;
c) banks or financial institutions for the notification of payments of e-Invoices issued by tax-paying entities.
Neni 2
This normative act takes effect immediately and is published in the Official Gazette.
Published in the Official Gazette 202/2021
From the press, December 28, 2021
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