- Sales and purchase books must be submitted by the 11th of the following month, a rule effective January 1, 2026.
- The VAT declaration and payment are due by the 14th.
- The books are generated by the fiscalization system and are not manually re-declared.
- Invoices received late from suppliers are processed according to the period to which they belong, not the date of receipt.
- Failure to file on time costs 10,000 lek for VAT and corporate income tax payers.
Sales and purchase ledgers are no longer spreadsheets filled out by hand. They are generated from fiscalized invoices and submitted through the system.
Therefore, the question we hear most often—whether they need to be declared again—has a short answer: no. Manually re-declaring them creates duplication and discrepancies that then have to be corrected.
Read also: What is an electronic invoice?
Monthly deadlines
| Deadline | What is being delivered? |
|---|---|
| The 11th of the following month | The sales book and the purchase book |
| The 14th of the following month | VAT declaration and payment |
| The 20th of the following month | Payroll list, contributions, and withholding tax |
The split between the two deadlines, 11 and 14, has a practical reason. The books close earlier so that the VAT return can be based on reliable data.
Bills that arrive late
The invoice issued by the supplier last month but received today does not fall under the month of receipt. It belongs to the month of issuance and is treated according to the rules on discounts.
This is the point where the differences between our books and the supplier's books arise. The criteria for the discount and the period during which it is applied are in our article on formal criteria for deduction.
Most common mistakes
- Manual re-declaration of books that the system has already generated.
- Keeping the invoices in a drawer and recording them at a later time.
- Discrepancy between the fiscalized invoices and those recorded in accounting.
- The delivery of the books on the final day, when a technical error no longer has time to be corrected.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
Until when do the books have to be turned in?
By the 11th of the following month, a rule effective January 1, 2026.
Do the fiscalized invoices need to be declared again?
No. They enter the books themselves. Manual re-declaration causes duplication.
Where is a late invoice recorded?
Within the period allowed under the deduction rules, not on the day it arrived to you.
How much does late delivery cost?
10,000 lekë for VAT and corporate income tax payers, 5,000 lekë for others.
The month-end closes smoothly only when invoices come in day after day. Any other solution simply pushes the work back to the 11th.
Original questions and answers from the tax administration
QuestionI have manually closed (submitted) the sales and purchase books in Excel format from the E-filing system. Now that they must be submitted through the Self-Care portal, what should I do? Do I have to declare them again in Fiskalizim?
Read also: Tax legislation.
AnswerIn the e-Filing electronic filing system, two versions of the book declaration will be displayed: one for manual submission in Excel format and one for automatic submission via the SelfCare portal. You need to verify that these versions contain no changes; if they do, you must make the necessary corrections and re-upload the books in Excel format to e-Filing.
QuestionI have closed the books in SelfCare. When will they appear in e-Filing?
AnswerBooks appear the day after their closing (delivery) date.
QuestionWhat happens if I don't close (submit) the books in SelfCare?
AnswerOn the 11th, the books will be automatically closed (submitted) by the Fiscalization system. You will then have the opportunity to verify and correct the books, if necessary, in e-Filing.
QuestionIf I don't have sales or purchase invoices during the month, how should I handle declaring the books in SelfCare?
AnswerBooks are automatically closed by SelfCare without activity and then transferred to e-Filing.
Late bills from utility providers
QuestionI have closed the sales and purchase books in the central invoice portal, along with the corresponding adjustments, before the 10th of the following month. Meanwhile, I receive a purchase invoice from utility providers (FSHU, water supply, internet, etc.) after I've closed the books. What should I do in this case to report this unreported invoice?
AnswerIn SelfCare, the invoice issued after the books have been closed will appear. You need to make the change to the purchase book in the e-Filing system by re-uploading the updated file in Excel format.
QuestionDuring the month I had goods imports for which it was impossible to issue a fiscal document. The import declaration does not appear in the purchase book—how should I declare it now that the books are automatically reported through SelfCare? Not all imports can be fiscalized or fiscalized on time?
AnswerYou need to complete the book-closing process in SelfCare, and then in your e-Filing account you can manually correct the purchase ledger, including the import declaration data that you were unable to fiscalize, and then re-upload it in Excel format.
QuestionSome e-invoices appear in transactions but not in the monthly reports?
AnswerThe issue arose because taxpayers were issuing invoices with errors. As of February 22, 2023, this issue has been resolved, as we have implemented system restrictions to prevent the issuance of invoices with this type of error.
Deadline for declaring books
QuestionCan't all the books be finalized on the 10th, since only then will all the invoices (except those dated the 10th) appear, given the heavy workload for the accounting offices?
AnswerThe deadline for submitting the books has not changed; it remains the 10th of the following month, as specified in Instruction No. 6 dated January 30, 2015 “On Value Added Tax,” as amended. Through this process, all VAT-registered taxpayers, including accounting offices, have had the manual book-filing process simplified. For the clarification and verification of any potential discrepancies, the period from the 11th to the 14th is valid, which coincides with the filing and payment of VAT. The completion of the VAT return will continue to be done manually through e-Filing.
QuestionI am a taxpayer without VAT. What do I need to do to file the sales and purchase books?
AnswerTaxpayers who are not subject to VAT, that is, who are not registered for VAT tax liability, are not required to declare their books or submit a VAT return. The books of these taxpayers are not transferred from the Selfcare portal to e-Filing.
Source: General Directorate of Taxes.
