Submitted invoices with no action, history of transfer to accepted 2022

Key points
  • On August 10, 2022, during the migration of the fiscalization system to the LIVE environment, every purchase invoice with a “submitted” status without any action was automatically changed to “approved.”.
  • This was a specific system transition moment, not necessarily a permanent rule today.
  • Regardless, the message remains valid: don't leave purchase invoices unchecked; acceptance or rejection should be a conscious decision, not the result of a missed deadline going unnoticed.
Updated October 18, 2026. Published July 10, 2022. The original notice was the DPT's communication on this specific system transition moment in August 2022. The content has been rewritten to treat it as a historical case and a practical reminder of the importance of actively reviewing invoices.

On August 10, 2022, during the migration of the fiscalization system to the LIVE environment, the Tax Administration announced that any purchase invoice showing a “submitted” status, i.e., without any acceptance or rejection action by the buyer, would automatically be changed to “accepted.” Taxpayers were asked to complete their verifications before this point, since after it the pending invoices would be accepted automatically.

From our daily work we see that many businesses still leave purchase invoices unchecked for long periods, believing this has no consequences, while an accepted invoice, even if processed automatically, is entered into the purchase ledger and produces tax effects.

Read also: E-invoice rejected by the buyer and the consequences in the purchase ledger., for the specific consequences of accepting or rejecting an invoice.

Why does it matter today?

Regardless of whether the system today still automatically accepts unactioned invoices, sound practice remains the same: review each purchase invoice as soon as you receive it, and decide for yourself whether to accept or reject it. Don't let an expired invoice go unnoticed and decide for you.

Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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