List of subjects according to the legal form “Public Entity” for taxpayers who will carry out the Fiskalization process

Tax Administration, referring to Article 2, letter b, and Article 48, point 2/a, of the Law No. 87/2019, dated 18.12.2019 “On the invoice and circulation monitoring system”, the scope of its application determines the obligation of taxpayers who carry out sales transactions with public entities, announces that as of January 1, 2021, they are obliged to issue only electronic invoices for goods or services sold.

Thus, public entities will also, after this date, accept only the electronic Invoice for goods or services purchased from taxpayers, which will be the sole valid tax documentation for supplies received.

For the above, please find attached the list of entities according to the legal form “Public Entity” (with a total of 1538 active entities), with respect to which every taxpayer, based on the Law No. 87/2019, dated 18.12.2019 “On the invoice and circulation monitoring system”, you are obligated to issue an electronic fiscal invoice.

Download here List of active public entities 1538

Source: General Directorate of Taxes.


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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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