The General Directorate of Taxes, as part of informing about the implementation of Law No. 87/2019, dated December 18, 2019, “On the Invoice and the System for Monitoring Turnover”, As amended, it informs all taxpayers regarding the use of unfiscalized tax documentation.
The law in force on tax procedures provides that:
Any sale or purchase of goods or rights, as well as any work or service performed that is part of commercial activity, is subject to invoicing..
Whereas Article 96 of Law No. 92/2014, “On VAT” As amended, it provides 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.
Consequently, it is the legal obligation of every taxpayer going forward to issue only fiscalized invoices. As the tax administration has previously announced, for expense recognition purposes only those invoices issued in non-fiscalized formats that are due to reasons beyond the taxpayer's control will be accepted.
Non-electronic invoices issued by taxpayers after September 1, 2021, will not be recognized as valid if the taxpayer, who is obligated to comply with the law:
✔ Has not completed the application for an Electronic Certificate, which is obtained from AKSHI by applying through credentials from e-Albania.
✔ Has not entered into a contract with a certified company to purchase the fiscalization software solution it will use.
The supporting documentation for the above (a copy of the electronic certificate application and the agreement with the certified company) must be uploaded to the e-filing system under “My Cases.”.
The Tax Administration remains at your disposal, and for any questions or ambiguities regarding the Fiscalization process, you can contact the Help Desk platform at any time on the page http://helpdesk.tatime.gov.al.
Source: General Directorate of Taxes.