The Tax Administration has informed Starting with the April 2025 filing period, the VAT return will be automatically pre-filled with data from the fiscalization system in Albania. The E-Filing system will automatically generate transaction data from the sales/purchase books registered in SelfCare (the fiscal portal) and include it in the relevant sections of the return.
This development, “effective as of April 2025,” streamlines the electronic VAT filing process by pre-filling the fields with fiscalized information.
The system works as follows: once the business closes the sales/purchase books in SelfCare by the 10th of the following month, the data is automatically transferred to the tax account in e-Filing. Pre-filling is carried out only once the books have been submitted to e-Filing, either by the taxpayer themselves or automatically at the end of the legal deadline. This ensures that the declaration's fields are populated with amounts taken directly from the fiscalized invoices.
Pre-filled data can be modified by the taxpayer. If the books are changed in Excel, those changes are not automatically reflected in the return, so the taxpayer must make the necessary corrections to the return themselves.
Benefits for businesses and the fiscal process
This pre-filing brings significant administrative relief and substantial benefits for businesses. The fiscalization doctrine in Albania calls this a step toward faster and more accurate reporting. Below are some of the key benefits:
Reduction of administrative burden
VAT reporting becomes more automated, saving taxpayers time and effort. Most of the data is filled in automatically, thus reducing manual entry and the risk of human error. An international study highlights that automating the completion of returns can enable the process to be completed quickly and accurately.
Consolidation of the fiscal process
By using the real-time fiscalization system, the cycle from invoicing to VAT reporting becomes quite efficient. For example, since July 2022 the fiscalization system has begun automatically populating VAT returns and sales/purchase books in Albania. With the new April 2025 development, the cycle is fully closed, giving the Tax Administration the ability to track in real time the progress of filing for each taxpayer.
Relief for those who report
For businesses that already issue invoices electronically via SelfCare or certified software, this system makes reporting more transparent and verifiable. Each electronically issued invoice is the sole and reliable tax source, so tax projections are also made. automatically.
Improvement of transparency and compliance
Integrating tax data with VAT reporting helps curb tax evasion and strengthens businesses' confidence that processes are standardized. Global tax administrations are now using similar technology to identify suspicious transactions and reduce fraud.
Taxpayer's liability
Even though the return is filed in advance, the responsibility for the accuracy of the data remains with the taxpayer. The Tax Administration reminds taxpayers that the VAT return must be submitted by the taxpayer themselves by the 14th day of the month following the tax period.
Any mandatory change or correction by the taxpayer must be made by hand on the return so that the figures accurately reflect the actual transactions. Under the law, the proper keeping of books and the timely filing of the return is the full responsibility of the taxpayer. the taxpayer.
If there were errors during automatic completion (e.g., invoices recorded incorrectly), the taxpayer must correct them themselves on the return so as not to create a discrepancy with the invoices in the fiscalization system.
Benefits for accountants, accounting firms, and external economists
This development brings direct improvements for accounting professionals.
Time savings and improved efficiency
With most data pre-filled, accountants and accounting firms no longer need to manually enter large amounts of figures. As a result, routine tasks are completed more quickly and accurately. Professionals can focus on the analytical aspects: comparing financial statements, cash-flow analyses, or business tax planning.
Error reduction
By eliminating part of the manual work, the likelihood of mathematical errors or unnecessary time spent on verifications is reduced. This type of declaration automation particularly gives external accountants and financial consultants an advantage, as they provide remote services and can more easily rely on electronically invoiced data.
Simpler VAT management
External economists, who typically prepare statements for various clients, will have access to standardized, unified data. This will lower update costs and enable more consistent treatment of fiscal periods. In this way, accounting firms can more easily manage more clients with limited resources.
Global trends and the use of AI in tax administrations
The global trend of pre-filled tax returns is on the rise: many countries have introduced e-invoicing and fiscalization systems that exercise continuous control (CTC) and automatically complete VAT returns. Further recognition of “advanced approaches” shows that artificial intelligence technology is also being increasingly used in tax administrations.
For example, the modern tax automation platform uses NLP (natural language processing) algorithms to speed up the completion of tax returns.
Also, AI is used to scan transactions and identify suspicious patterns, as is the case in the financial sector. These technologies further the fiscalization objective in Albania – improving transparency and fiscal efficiency – by integrating large classes of invoice data into risk analyses and automating declarations.
Professional support and services from Alprofit Consult
In general, pre-filling the VAT return is a positive step toward digitalization and streamlining tax obligations. It reflects the tax administrations' efforts to adopt international best practices and to use the latest technologies. For small businesses and accountants who need additional support, accounting service providers can make a difference.
Alprofit Consult, as an accounting and financial consulting firm, offers Specialized tax return services, including assistance with filing VAT returns and support with the fiscalization process. This way, you can ensure that returns are filed completely and on time, avoiding delays or penalties.
External accountants and economists working with Alprofit receive professional support to stay up to date with the latest tax legislative and technological developments, enabling them to provide their clients with quality service.