With the entry into force of, Law no. 87/2019 “On the invoice and the circulation monitoring system” unchanged, its effects begin to apply, based on transactions as follows:
- for cashless transactions between taxpayers and public bodies, the effects of this law begin on January 1, 2021.
- for cash transactions between taxpayers, the effects of this law begin on July 1, 2021.
- For cash transactions by taxpayers, regardless of tax liability or annual turnover, the effects of this law will begin on September 1, 2021.
Following the meetings, with the aim of assisting taxpayers in general and your sector in particular, the General Directorate of Taxes and Compulsory Health Insurance Fund (CHIF), along with The Order of Pharmacists of Albania have addressed the concern regarding the reporting of transactions between taxpayer entities “Pharmacies” and the Health Care Services and Insurance Fund (FSDKSH), and have reached the following conclusion:
Until the full implementation of the fiscalization system, all daily reports carried out between “Farmacie” taxpayers and FSDKSH will continue to be carried out as they have been, through consolidated invoices, provided that these consolidated invoices are fiscalized through certified software.
For the above, summary invoices for July 2021 will be issued only through certified software solutions for cashless transactions by August 10, 2021, except in cases where the fiscalization process has not been implemented due to reasons beyond the taxpayer's control.
Source: General Directorate of Taxes.
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