Law No. 87/2019 “On the invoice and the turnover monitoring system” of unchanged, it begins its effects in phases as follows:
a) For cashless transactions between taxpayers and public authorities, the effects of this law shall commence on January 1, 2021.
b) for non-cash transactions between taxpayers, the effects of this law shall take effect on July 1, 2021.
c) for cash transactions by taxpayers, regardless of tax liability or annual turnover realized, the effects of this law begin on September 1, 2021.
The legal obligation for taxpayers to issue electronic invoices also carries the obligation to be equipped with an electronic certificate, which technically enables the signing of issued invoices. Throughout the ongoing discussions that the tax administration has had with interest groups, as well as in the continuation of daily handling of encountered problems related to the proper implementation and full implementation 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 electronic services of the National Agency of Information Society”.
Under these conditions, all stakeholder groups and interested parties are hereby informed that the provisions of the aforementioned DCM are related to service fees EYE fee for the entirety of services offered to interested parties and are not directly related to the tax process.
The only fee that affects the fiscalization process is the fee of 4,000 Lekë per year, provided for in letter c) of point 3 of the aforementioned Decision. This fee is paid for providing the taxpayer with an electronic certificate for the fiscal system, which is not necessarily solely related to the signing of invoices. It is a unique fee per taxpayer, regardless of how many of their employees will use it or how many secondary points/addresses the taxpayer has.
With the aim of clarifying any ambiguities for taxpayers regarding the above, as well as avoiding abuses or misinterpretations, GDT and the EYE Ghani me vlerësojnë të nevojshme daljen me një sqarim të përbashkët lidhur me këtë shqetësim.
Source: General Directorate of Taxes.
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