The General Directorate of Taxes, based on Law No. 9920 of May 19, 2008, “On Tax Procedures in the Republic of Albania,“ as amended, and Instruction No. 10, dated March 15, 2019 “On certain additions and amendments to Instruction No. 24, dated September 2, 2008, ”On tax procedures in the Republic of Albania,” as amended," informs that failure to issue the tax invoice, the tax voucher or the VAT invoice is punishable by a fine equal to 100% of the undeclared tax resulting from the failure to issue the invoice, in addition to the tax and late‐payment interest calculated and paid in accordance with the provisions of the Law on Tax Procedures or other specific tax laws.
The legal amendment provides relief for the taxpayer if they accept the tax assessment and pay the liability. In this case, the penalty is reduced by 30%.
The Tax Administration will apply the penalty reduction upon submission of a written request, accompanied by the payment order issued by the taxpayer to the relevant DRT.
DPT points out that this relief applies only to fines in cases of violations related to the issuance of tax invoices, tax receipts, and the documentation of transactions.
Full announcement on the official DPT website. https://www.tatime.gov.al/d/8/45/45/943/mbi-ndryshimet-ligjore-per-kundravajtjet-ne-dokumentimin-e-transaksioneve