- Normative Act No. 36, dated December 24, 2021, added a transitional provision to Law No. 9920/2008, postponing the implementation of sanctions for fiscalization until after June 30, 2022, for only three narrow categories of taxpayers.
- The categories were: small businesses with simplified profit taxation that sell only for cash and are not registered for VAT, water suppliers and the regulated electricity market, and banks for e-bill payment notifications.
- This deadline passed years ago, so today these categories are subject to the same invoicing rules as the rest of businesses.
Normative Act No. 36, dated December 24, 2021, of the Council of Ministers, added a transitional provision to Chapter XV of Law No. 9920, dated May 19, 2008, “On Tax Procedures in the Republic of Albania,” as amended. The amendment postponed the enforcement of sanctions for administrative violations related to Law No. 87/2019 “On the Invoice and the Monitoring System of Turnover” until after June 30, 2022, solely for three clearly defined categories of taxpayers.
From our daily work, we see that old references like this sometimes confuse small businesses, creating the impression that there may still be a grace period, even though this specific deadline passed more than four years ago.
Which categories were temporarily excluded?
The postponement applied only to taxpayers registered under the simplified profit tax for small businesses, not registered for VAT, who sold exclusively for cash to end consumers; to water suppliers for end consumers; and to the regulated electricity market; and banks or financial institutions, for notifying payments of e-invoices issued by taxpayers. Outside these three categories, the regulatory act did not change anything.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
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If your business falls into one of these three categories, the period for deferring sanctions ended on June 30, 2022. If you have any doubts about whether you are still compliant with fiscalization, contact your economist to verify, as non-compliance with current rules may result in full sanctions.
