On November 2, 2019, The General Directorate of Taxation reported that, during the period from October 21 to 31 of that year, the Field Monitoring Units had conducted 1,610 inspections across the territory, finding 355 violations of tax legislation, as part of the Operational Plan against Informality.

From our daily work, we see that many businesses are not clear about which violations are most frequently identified in a tax audit, while such statistics provide a practical self-audit checklist—the points where it's worth making sure in advance that you're in compliance.

Read also: Risk-based tax audits: how the 2019 construction campaign worked.

The most frequent violations observed in October 2019

Unregistered entities and failure to issue a tax invoice

50 entities were found to be unregistered with the tax authorities, and measures were taken to block their operations until they register with the QKB and the tax authorities. Eighty taxpayers were penalized for failing to issue a tax receipt on the first offense, while two taxpayers had their premises sealed for repeated violations of the same nature.

Undeclared employees and non-functional fiscal devices

40 taxpayers were penalized for undeclared employees (34 with "small business" tax status and 6 with "large business"). 11 entities had no fiscal devices installed at all, 13 others kept their devices nonfunctional, and 63 entities had goods without accompanying tax documentation.

Why does it matter today?

The categories remain the same; the amounts need to be verified.

The five categories identified in 2019—business registration, issuance of the tax receipt, employee reporting, operation of fiscal devices, and documentation of goods—remain the main points checked by a tax audit today. The exact amounts of fines and the duration of administrative measures (such as business premises closures) may have changed since 2019, so for current precise figures you should consult Law No. 9920/2008 in its updated version.

How we handle this with our clients

We regularly verify these five categories for our clients: active registration, issuing a tax invoice for every sale, complete employee declarations, proper functioning of fiscal devices, and documentation of goods, so that none of them comes as a surprise in the event of an inspection.

Frequently asked questions

Are the amounts of the fines and the measures mentioned still current?

The specific figures are from 2019 and should not be taken as current without verification. The categories of violations remain relevant, but the exact amounts should be confirmed in the law in force.

What should I check myself beforehand?

Active business registration, issuing a tax receipt for every sale, declaring all employees, operating fiscal devices, and maintaining tax documentation for the goods you keep on the premises.

Where can I find the complete list of tax sanctions?

In Law No. 9920 of May 19, 2008, "On Tax Procedures in the Republic of Albania," in its updated version, available from the General Directorate of Taxes.