Law No. 87/2019 “On the Invoice and Circulation Monitoring System”defines the principles, rules, criteria, obligations, deadlines, and procedures to be followed by taxpayers regarding the issuance of invoices, accompanying invoices, and electronic invoices.
The Fiscalization Process begins on January 1, 2021, with non-cash transactions between taxpayers and public bodies B2G (Article 2, point b, and Article 48, paragraph 2/a, of the aforementioned law).
The electronic invoice exchanged through the Central Invoice Platform will be the sole, valid tax documentation for supplies received.
All taxpayers who will be included in Fiscalization must:
b. Electronic certificate issuance from National Information Society Agency (AKSHI). Electronic certificates are one of the essential elements that ensure the use of the electronic invoice portal and carrying out operations with it.
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b. To ensure continuous internet connection at the electronic invoicing issuing location (except in cases where it is impossible)
c. Access the Central Invoice Platform using access credentials through E-Albania, at the address: https://efiskalizimi-app.tatime.gov.al/self-care
d. To provide electronic equipment
For taxpayers involved in B2G, 2 cases are highlighted:
1. The taxpayer, in addition to transactions with public entities, also carries out other transactions. The actions the taxpayer must perform, according to the transactions, are:
– To fiscalize the invoice issued to General audience through the Platform SelfCare or Software.
– To fiscalize the invoice issued to B (in the case of a business being fiscalized) through SelfCare or Software.
– Issue an invoice from the VAT block (or simple block model 4) for B (in the case of an unregistered business), for NON-CASH transactions.
– Issue an invoice for CASH transactions:
- If a CASH transaction is made between two entities, The taxpayer can have the invoice fiscalized (as the Buyer's acceptance of the invoice is not required). In this case, there is no need to issue an invoice from the invoice book, as the invoice has a QR code. The fiscalized invoice will be declared in the sales journal as of today, by entering the NIVF serial number.
- If the CASH transaction is carried out with unknown buyers C (final consumers), The daily sales are summarized in 1 invoice. The declaration in the Sales Book will be described as Daily.
– Declare the Sales Book via e-filing by uploading it as an Excel file.
2. The taxpayer only conducts transactions with public entities, meaning they only issue electronic invoices to public entities. The actions the taxpayer must take are:
- Issue an invoice through the Selfcare Portal or Software and have it fiscalized.
- To declare the sales book through e-filing, by uploading it, up to the period of August 2021.
Caution! The submission of the VAT Declaration and Sales and Purchase books will not change, so it will be carried out through e-filing, until the August 2021 period, by manually filling in the boxes according to the type of transactions. From the September 2021 period, the books The VAT declaration will be supplemented with invoice data from sales and purchases. issued by the Taxation system.
The public sector must:
– They accept invoices only in electronic format (e-invoice), via the Selfcare portal or Software
– To issue an electronic invoice, e-invoice, for G2G (i.e., transactions with another public entity) and to fiscalize it.
The second phase of fiscalization is being implemented as of January 1, 2021, and includes cashless transactions between taxpayers, the obligation to issue electronic invoices, and their exchange through the Central Invoice Platform.
The final phase will be implemented for cash transactions from the date September 1, 2021.
For detailed and up-to-date information, you can visit the dedicated menu: https://www.tatime.gov.al/c/424/fiskalizimi
Source: General Directorate of Taxes.
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