Tax Administration – Taxpayers and Citizens: Know the Law!

As inspections by the Field Monitoring Units continue, the Tax Administration will continuously bring to the attention of taxpayers and citizens the legal provisions regarding various violations of tax procedures, as provided for by law.in Law No. 9920 dated May 19, 2008 “On Tax Procedures in the Republic of Albania”, i changed.

• For failure to issue a tax invoice (first case detected) – a fine of 50,000 (fifty thousand) lekë, and in addition to the fine, for taxpayers registered for VAT a tax assessment is made for the last three months using the alternative methods provided for in Articles 71 and 72 of the law – (Article 122, paragraph b.i)
• For failure to issue a tax invoice (second detected case) – in addition to a fine of 50,000 (fifty thousand) lek, the activity at the location where the violation was detected is suspended for 30 calendar days;
• For issuing a non-tax invoice (with elements not specified by law) – a fine of 50,000 (fifty thousand) lek. (Article 122, paragraph c)
• For issuing a coupon with a value different from the declared/posted price – a fine of 50,000 (fifty thousand) lek. (Article 122, point c)
• For sales without a tax invoice – a penalty equal to 100 percent of the undeclared tax resulting from failure to issue an invoice, in addition to the tax and interest charges calculated. (Article 124(1)). If a repeat offense is detected, in addition to the above fine, the following measures are also taken:
• The taxpayer who is not registered for VAT, at the moment a repeated violation is detected under this article, is registered for VAT.

Mandatory registration and non-posting

• The taxpayer registered for VAT and simplified profit tax, upon the determination of a repeated violation under this article, is registered for income tax.
• For failure to post the price list – a fine of 100,000 (one hundred thousand) lek for profit tax payers and 50,000 (fifty thousand) lek for other taxpayers, as provided for in Article 130, distinguishing by cases: Large or Small Business.
• The taxpayer who fails to keep the tax records and documentation required by this law is required to pay a fine of 10,000 lekë, for each violation, in cases where it is classified as a small business, and 50,000 lekë for each violation, in cases where it is classified as another type of business. (Article 118)
• If a taxpayer's operations are blocked by the tax administration and he removes the distinguishing signs posted to indicate the block, all of his goods will be confiscated.
• The taxpayer who, directly or indirectly, obstructs the exercise of the tax administration's rights to tax control or investigation is subject to a fine of 100,000 lekë for small businesses and 1,000,000 lekë for other businesses.

We draw the citizens' attention to the fact that it is their right and obligation to request a tax invoice for every good or service they pay for. With every payment you make, you pay the VAT; if you don't receive a tax receipt, your money ends up in the pockets of unregistered businesses that don't declare it. We need to all be together in the fight against informality, to ensure fair competition in the market and the rights of every citizen. Source: General Directorate of Taxes.