Historic post, December 31, 2020. This post pertains to reporting obligations for the 2019 or 2020 fiscal year. Current deadlines and formats may differ from those at the time, so for the current year please see our tax resources page.
Law No. 87/2019 “On the Invoice and Circulation Monitoring System”establishes the principles, rules, criteria, obligations, deadlines, and procedures to be followed by taxpayers regarding the issuance of the invoice, the accompanying invoice, and the electronic invoice.
The Fiscalization process begins on January 1, 2021, with cashless transactions between taxpayers and public bodies (B2G) (Article 2(b) and Article 48(2)(a) of the aforementioned law).
The electronic invoice exchanged through the Central Invoicing Platform will be the sole, valid tax documentation for the supplies received.
All taxpayers who will be included in Fiscalization must:
b. Electronic certificate issuance from National Information Society Agency (AKSHI). The electronic certificate is one of the necessary elements that enables the use of the electronic billing portal and the performance of related actions.
Taxpayer: https://e-albania.al/eAlbaniaServices/UseService.aspx?service_code=13691
Ents' public https://e-albania.al/eAlbaniaServices/UseService.aspx?service_code=14485
b. Ensure a continuous internet connection at the site of issuing electronic invoices (except in cases where it is impossible)
c. Access the Central Invoicing Platform using E-Albania access credentials at the address: https://efiskalizimi-app.tatime.gov.al/self-care
d. To provide electronic devices
For taxpayers involved in B2G, two cases are noted:
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 issue a fiscal invoice for the bill that is issued for B (in the case of a business being fiscalized) via SelfCare or Software. – To issue invoices from the VAT block (or simple block model 4) for B (in the case of an unregistered business), for NON-CASH transactions. – To 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.
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.Public entities must: – Accept invoices only in electronic (e-invoice) form, via the Selfcare portal or software – Issue invoices in electronic (e-invoice) form for G2G transactions (i.e., to another public entity) and fiscalize them. The second phase of Fiscalization applies from the date January 1, 2021, and includes cashless transactions between taxpayers, the obligation to issue an electronic invoice, and its exchange through the Central Invoicing Platform. The final phase will be implemented for cash transactions as of 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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