The General Directorate of Taxation informs taxpayers that the use of existing tax documentation will continue until 31.08.2021. The withdrawal of this documentation by taxpayers, at the Regional Directorates where they are registered, can be carried out until date 15.08.2021.
We encourage all taxpayers who conduct cash-free sales transactions with other taxpayers and have not yet adapted (created) the necessary infrastructure for the Fiscalization process to carry out the appropriate procedures immediately, as with the entry into force of the second phase of Fiscalization, from July 1, 2021, they have a legal obligation to fiscalize these transactions.
These taxpayers will continue to use tax documentation distributed by the tax administration of their jurisdiction and will be assisted by tax administration employees in carrying out their activities, with the aim of fulfilling legal obligations during the period provided for by Act of Norm No. 27, dated 01.07.2021 “For an amendment to law no. 9920, dated 19.5.2008, “For tax procedures in the Republic of Albania,” as amended.
All taxpayers who effectively implement the fiscalization process will issue only fiscalized invoices, but if they encounter technical problems as foreseen by the Instruction No. 16, dated 3.4.2020 “On the invoice and circulation monitoring system”, unchanged, they will be equipped with tax documentation at the DRT of jurisdiction.
We also inform you that, for the purpose of recognizing expenses, tax invoices issued pursuant to the Law No. 87/2019 “On the invoice and circulation monitoring system”, unchanged, as well as the Law No. 92/2014 “On Value Added Tax in the Republic of Albania” unchanged, they will continue to be recognized for cases where the application of the fiscalization process was not implemented due to reasons beyond the taxpayer's control.
For any ambiguities, questions, or information needed, you can contact the Taxpayer Service at any Regional Tax Directorate (DRT) or call the Call Center at the toll-free number 0800 0002.
Source: General Directorate of Taxes.