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Law No. 87/2019 “On the invoice and the turnover monitoring system” of as amended, takes effect by bands as follows:
a) for cashless transactions between taxpayers and public bodies, the effects of this law begin on January 1, 2021.
b) for cashless transactions between taxpayers, the effects of this law begin on July 1, 2021.
c) for cash transactions by taxpayers, regardless of tax liability or annual turnover, the effects of this law begin on September 1, 2021.
The legal obligation for taxpayers to issue electronic invoices also carries the obligation to obtain an electronic certificate, which technically enables the signing of the issued invoices. During the ongoing discussions the tax administration has had with interest groups, as well as in the course of the daily handling of issues encountered in practice regarding the full implementation and execution of the fiscalization process, there have been claims of increased costs, specifically referring to the provisions of VKM No. 35, dated 01/22/2002, “For the approval of fees for the electronic services of the National Agency of the Information Society.”
Under these conditions, all interest groups and interested parties are informed that the provisions of the aforementioned Government Decree are related to the fees for services that EYE offers the full range of services to interested parties and are not directly related to the fiscalization process.
The only fee that affects the fiscalization process is the annual fee of 4,000 lekë, provided for in paragraph 3(c) of the aforementioned Decision, which is paid for the taxpayer's issuance of an electronic certificate for the fiscal system, which is not necessarily linked solely to signing invoices, and is a one-time fee for the taxpayer regardless of how many of its employees will use it or how many secondary locations/addresses the taxpayer has.
In order to clarify any confusion among taxpayers regarding the above, as well as to prevent abuses or misinterpretations, GDT and the EYE They deem it necessary to issue a joint clarification regarding this concern.
Source: General Directorate of Taxes.
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