Announcement on the issuance of electronic invoices during the transition period of Fiscalization

The General Directorate of Taxation, prompted by the continuous interest of taxpayers who have implemented and are using a certified software solution and producers/maintainers of certified software solutions, regarding the possibility of using software solutions before the effects of law no. 87/2019, “On the invoice and circulation monitoring system” i ndryshuar, dëshiron të sqarojë të gjithë subjektet e interesuar për sa vijon: Neni 46, “dispozita kalimtare”, i ligjit nr. 87/2019, “On the invoice and circulation monitoring system” unchanged, in points 2 and 3, it expressly provided that:

Documentation allowed during the transition period

2- For the period from the entry into force of this law until the beginning of its effects, according to Article 48 of this law, all taxpayers subject to this law who conduct cash transactions may issue invoices in accordance with this law, tax coupons, and/or other documents, as determined by the legislation in force for tax procedures. 3- For the period from the entry into force of this law until the commencement of its effects, pursuant to Article 48 of this law, all other taxpayers that conduct cashless transactions shall comply with all obligations as defined by the applicable legislation on tax procedures and value added tax.

Ligji i sipërcituar shprehimisht ka lejuar përdorimin e zgjidhjeve softuerike për qëllim të dokumentimit të furnizimit edhe përpara fillimit të efekteve të ligjit, me kushtin që, të respektohen njëkohësisht edhe parashikimet konkrete të legjislacionit të fushës në fuqi. Ligji në fuqi për tax procedures, it is foreseen that,

Every sale of goods or rights, as well as every execution of work or service, which is part of the commercial activity, is subject to invoicing, 

while article 96 of law nr. 92/2014, “On VAT” unchanged, foresees that,

What does Article 96 of the VAT law stipulate?

 Invoicing shall be carried out according to the rules set forth in this section and in the applicable legislation for invoices and the turnover monitoring system for all supplies of goods and services, the place of which, according to the provisions of Chapter IV of this law, is in the Republic of Albania.

A tax invoice issued by a certified software solution meets all the requirements stipulated by the current regulatory legal framework. Until the issuance and acceptance of invoices electronically (until the Law takes effect No. 87/2019 “On the invoice and the turnover monitoring system” (unchanged), the taxpayer can choose to issue invoices printed from a software solutions e certifikuar me kushtin që, këto fatura të deklarohen manualisht në librat e blerjes dhe të shitjes të palëve. Për qëllim dokumentimi, për të gjitha faturat e lëshuara nga një zgjidhje softuerike e certifikuar, deri në momentin e pranimit të saj elektronikisht, shitësi administron një kopje të faturës të nënshkruar rregullisht nga blerësi apo personi i tij i autorizuar. Burimi: General Directorate of Taxes.

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