In this page you will find the Law No. 87/2019, dated 18.12.2019 “On the invoice and circulation monitoring system”, published in the Official Gazette No. 3, dated 20.01.2020.
Its implementation, according to phases and transaction types, will be as follows:
a) For cash transactions by taxpayers subject to value added tax and profit tax with annual revenue over 8 million ALL, the effects of this Law begin on September 1, 2020.
b) For cash transactions by taxpayers subject to value-added tax and simplified profit tax with annual income over 2 million ALL, the effects of this Law begin on January 1, 2021.
c) For cash transactions by taxpayers subject to simplified profit tax with annual revenues up to 2 million Albanian Lek, the effects of this Law begin on January 1, 2021.
d) For cashless transactions between taxpayers and public authorities, the effects of this Law begin on January 1, 2021.
e) For non-cash transactions between taxpayers, the effects of this Law shall commence on July 1, 2021.
The object of this Law is to determine the principles, rules, criteria, obligations, deadlines, and procedures to be followed by taxpayers and producers/maintainers of software solutions, related to the issuance of invoices, accompanying invoices, and electronic invoices, the content of invoices, data registration and the invoicing fiscalization procedure, the receipt of payment information, and the certification and supervision of the implementation of this Law.
The provisions of this Law guarantee the continuity of the operation of fiscal devices prior to the entry into force of this Law.
As of 02.12.2019, this law, and other sub-legal acts, have been published in the online space dedicated to Public Consultation: https://www.konsultimipublik.gov.al/Konsultime/Institucioni/4
Source: General Directorate of Taxes.