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” unchanged, wishes to clarify to all interested parties the following:
Article 46, “transitional provisions”, of law no. 87/2019, “On the invoice and circulation monitoring system” unchanged, in points 2 and 3, it expressly provided that:
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.
The aforementioned law expressly allowed the use of software solutions for the purpose of documenting supply even before the law's effects began, provided that the specific provisions of the current field legislation are simultaneously respected.
The law in force for 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,
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 and certified on the condition that these invoices be declared manually in the parties' purchase and sales ledgers.
For documentation purposes, for all invoices issued by a certified software solution, up to the point of its electronic acceptance, the seller shall keep a copy of the invoice duly signed by the buyer or their authorized person.
Source: General Directorate of Taxes.
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