The General Directorate of Taxation wishes to bring to the attention of all non-banking financial institutions and other entities, regarding the implementation of the directive No. 24, dated 16.6.2020 “On the registration of electronic invoice payments"”.
Under Article 37 of the law, banks, other non-bank financial institutions, and other entities that provide cashless payment services are obligated to record and inform the Tax Administration about every payment made during each business day, on behalf and for the account of their clients.
This instruction defines the technical elements for recording electronic invoice payments, as defined by law. No. 87/2019, dated 18.12.2019, “On the invoice and circulation monitoring system”, for cashless transactions between taxpayers and cashless transactions between taxpayers and public authorities.
The notification is made electronically, via an internet connection to the Tax Administration's information system, by the end of each working day, and this data must contain specific information for each paid invoice and the amount paid.
For more, you can also refer to the official website of the General Directorate of Taxes at: https://www.tatime.gov.al/c/424/fiskalizimi
Source: General Directorate of Taxes.