- Every taxpayer is legally required to submit an analytical inventory as of December 31 each year, in accordance with Article 60 of Law No. 9920/2008 “On Tax Procedures.”.
- In December 2019, that year's deadline was postponed from January 5, 2020 to January 10, 2020, due to the situation created by the November 26, 2019 earthquake.
- The extension was closely tied to that specific event and does not imply that the standard deadline for any other year is the same.
- The exact deadline each year is announced separately by the General Directorate of Taxes, so it should be checked at the beginning of January for the relevant year.
On December 9, 2019, The General Directorate of Taxes announced the postponement of the deadline for submitting the December 31, 2019 analytical inventory from January 5, 2020 to January 10, 2020, due to the situation created by the November 26, 2019 earthquake.
From our daily work we see that some clients only remember the postponed date of that particular year and treat it as the “standard deadline” for subsequent years, even though it was an exception tied to a specific event, not a permanent rule.
General obligation of the analytical inventory
Legal basis and what the inventory contains
According to Article 60 of Law No. 9920, dated 19.5.2008, “On Tax Procedures in the Republic of Albania,” as amended, taxpayers are required to provide information to the tax administration, including the filing of the analytical inventory as of December 31 of each year. The inventory must contain data on raw materials, finished products, and goods for resale, detailed by unit, quantity, price, and value.
How to surrender and the risk of control
The inventory is uploaded electronically to the e-Filing system under the “My Cases” section (the exact name of the section may have changed over time in the portal's current interface). The taxpayer may be subject to an on-site inspection to verify the accuracy of the declared data, so the inventory must accurately reflect the physical stock position as of December 31.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsWhy does it matter today?
The deadline changes every year, but the obligation does not.
The obligation to submit the December 31 analytical inventory is repeated every year, but the exact deadline can vary from year to year, and in exceptional cases (such as the 2019 earthquake) it may be specifically postponed. For this reason, the exact deadline for the current year must be verified in early January from the official notices of the General Directorate of Taxation, rather than taken from an article from a previous year.
How we handle this with our clients
We prepare our clients' physical inventory before year-end so that the electronic upload to e-Filing can be completed within that year's official deadline, without waiting for the final date confirmation.
Frequently asked questions
Does January 10th still serve as the deadline every year?
Not necessarily. That date was the extended deadline only for the 2019–2020 cycle, due to the earthquake. The deadline for any other year must be verified separately.
Who is responsible for the analytical inventory?
Any taxpayer holding raw materials, finished products, or goods for resale, as defined in Article 60 of Law No. 9920/2008.
What happens if the inventory is not delivered within the deadline?
Failure to submit by the deadline may result in administrative consequences and increase the risk of an on-site audit. The exact amounts of the penalties should be verified in the current Tax Procedure Law.
