[Fiscalization] Notice for Non-Banking Financial Institutions.

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”, për transaksionet pa para në dorë midis tatimpaguesve dhe transaksionet pa para në dorë midis tatimpaguesve dhe organeve publike. Njoftimi bëhet me mjete elektronike, përmes lidhjes në internet me sistemin e informacionit të Administratës Tatimore, deri në fund të çdo dite pune dhe këto të dhëna duhet të kenë informacion të veçantë për secilën faturë të paguar dhe shumën që është paguar. Për më shumë, mund t’i referoni edhe faqes zyrtare të Drejtorisë së Përgjithshme të Tatimeve në adresën: https://www.tatime.gov.al/c/424/fiskalizimi Source: General Directorate of Taxes.
 

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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