The General Directorate of Taxes wishes to bring to the attention of taxpayers, the legal obligations that arise from the law No. 87/2019, dated 18.12.2019 “On the invoice and circulation monitoring system”, unchanged, known as Fiskalizimi.
To be fiscally registered, every entity must have 5 essential elements:
- Electronic Certificates, which are obtained from AKSHI, by applying through credentials from e-Albania.
- Fiscalization Software.
- An electronic device; Computer, tablet, phone, etc.
- Simple internet connections.
- Jofiskal printer.
Since January 1, 2021, when the first phase of this reform officially began, for cashless transactions between taxpayers and public bodies (B2C), all taxpayers have had the opportunity to Fiscalize before the deadlines set by law.
On July 1, 2021, the legal effect for cashless transactions between taxpayers (B2B) began, while for cash transactions by taxpayers (B2C), regardless of tax liability or annual turnover realized, the effects of this law begin on September 1, 2021.
For a business registering for the first time, the initial cost of Fiskalizimi is lower compared to the cost of the current fiscal equipment system.
On the other hand, to assist businesses by giving them adequate time to understand and implement this important reform, we remind you that fines for not applying the legal effects of Fiscalization have been waived until January 1, 2022.
The General Directorate of Taxes will continue to have a sensitizing and advisory approach for all entities throughout 2021 regarding Fiscalization. In this context, a plan of measures has also been prepared, based on information about the Fiscalization status of each entity, with the aim of understanding the issues and providing support from the Tax Administration.
Source: General Directorate of Taxes.