Pre-filling of the VAT return. Key points
- The VAT return is automatically completed by the sales and purchase books, starting from the April 2025 period.
- Books must be closed in SelfCare before the 10th of the following month. Otherwise, the system will close them automatically.
- The declaration is confirmed and the obligation is paid by the 14th.
- Pre-filling does not remove your responsibility. You, not the system, confirm the accuracy.
- Errors are corrected by a revised declaration within 24 months.
Published May 29, 2025 · Rewritten August 15, 2026 as a notice in the practical guide, with the deadlines in effect and a calculated example. Read the official notice from the tax administration.
Pre-filling of VAT return This is how the declaration works as of April 2025. The fiscalization system takes data from your sales and purchase books and completes the declaration itself. All you have to do is review and confirm it.
The relief is real, but there are three conditions you need to know about. This guide explains them in order, along with the deadlines, common scenarios, and costly mistakes.
Read also: Tax audit. Is your business ready?
How VAT return pre-fill works
The process has three steps over two dates. During the month, your fiscalized invoices automatically fill the sales and purchase books in SelfCare. By the 10th of the following month, you review and close the books. If you don't close them, the system automatically does so at the end of the period.
After closing, the data are transferred to Electronic filing And the VAT return appears pre-filled. By the 14th, you review it, amend it if necessary, confirm it, and pay the amount due.
Three cases that occur in practice
Case one. The books are closed on time and accurately.
Desired scenario. The statement comes out with the actual figures; you confirm it by the 14th and make the payment. The entire month's work takes just a few minutes.
Case two: the books don't close at all.
The system closes itself and the pre-filled return is based on what the system recognizes. Usually this means less deductible VAT than you're entitled to, because unregistered purchases aren't recognized. The automatic return rarely works in your favor.
Case three. The error is discovered after confirmation.
Changes made to the books after the preliminary filing do not automatically appear on the return. Corrections must be made by filing an amended return, which you can submit within 24 months. The sooner you do it, the less it costs.
Read also: Electronic services in Albania. Who pays VAT
Calculated example
A business has sales during the month of 2,500,000 lek without VAT, i.e., 500,000 lek VAT collected. Purchases with fiscalized invoices amount to 1,600,000 lek, i.e., 320,000 lek VAT deductible.
The pre-filled declaration shows a liability of 180,000 lekë, the difference between the VAT collected and the VAT deductible. The business confirms it and pays it by the 14th. If a 200,000-lek purchase invoice wasn't fiskalized, its 40,000-lek VAT is not deductible and the liability becomes higher. That's why checking the books before the 10th is the work that brings in money.
The mistakes that cost
Three mistakes are made most often when pre-filling the VAT return. Invoices without an NIVF number are not recognized as tax documents, so a purchase without a fiscalized invoice represents lost VAT. Services received from abroad are often forgotten, while those that are self-invoiced must be reported by the 10th. And late payment costs twice as much: a penalty of 0.061% of the liability per day plus an annual interest rate of 7.8%.
The monthly check is brief. Verify before the 10th that every purchase of the month has a fiscalized invoice in the book. Add autofactures for services from abroad. Compare the pre-filled statement with the books before confirming it. The full deadlines and rules are available at Declaration and VAT books.
Frequently asked questions
What is the pre-completion of the VAT return?
Automatic completion of the declaration with data from your sales and purchase books via the fiscalization system. It applies to the April 2025 reporting period.
Until when are the books of sales and purchases closed?
By the 10th of the following month, on the SelfCare portal. If you don't close them yourself, the system will close them automatically at the end of the period.
Do I need to do anything if the statement comes pre-filled?
Yes. You check it, modify it if necessary, and confirm it by the 14th. Responsibility for accuracy remains yours, not the system's.
What happens if I don't turn in the books at all?
The declaration is automatically populated with what the system recognizes. Usually, this results in less deductible VAT and a higher liability than you're actually due.
How much time do I have to correct a certified statement?
The amended declaration is filed within 24 months. Changes to the books after the preliminary filing are not automatically carried over into the declaration; you make the corrections yourself.
How much does a VAT payment delay cost?
A late‐payment fee of 0.061% per day, plus annual interest of 7.81%. Both are calculated on the same amount due.
Read also: VAT Registration and Deregistration