Fiscalization: why this reform was carried out and what its objectives were.

Key points
  • In August 2019, the Ministry of Finance and Economy invited businesses, accountants, and interest groups to comment on the fiscalization draft law through the public consultation platform and meetings with stakeholders.
  • The stated objectives of the reform were to reduce the informal economy, improve revenue collection, make it easier to detect tax evasion, and bring Albania closer to European Union standards.
  • The consultation concluded and the draft law was adopted as Law No. 87/2019, dated December 18, 2019. The platform and contact addresses mentioned in the original notice (konsultimipublik.gov.al, the helpdesk address) were specific to that period and are no longer the active channel for questions about fiscalization.
Updated October 18, 2026. Published August 10, 2019. The original article was a notice from the General Directorate of Taxes about the public consultation process for the draft fiscalization law. That process ended years ago. The content has been rewritten to explain why this reform was carried out, what it aimed to achieve, and where the current information can be found.

On August 10, 2019, the General Directorate of Taxes announced the continuation of the public consultation process on the draft law “On the Invoice and the System for Monitoring Turnover,” later known as the fiscalization law. Accountants, information technology specialists, business associations, chambers of commerce, the Investment Council, and the Tax Advisory Council were invited to provide comments before the final approval.

From our daily work, we still see businesses encountering this kind of outdated notice when they seek information about fiscalization, and they're confused that it's referring to a project that has been fully in force as law for years, not something still under discussion.

Read also: Taxation and invoicing, our complete guide and the Taxation in Albania: How It Was Born and How It Works Today.

Why was this reform carried out?

The objectives declared in 2019

The then announcement clearly listed the reform objectives: reducing the level of the informal economy, improving tax revenue collection, making it easier to identify tax evasion, and lower audit costs for the administration, reducing opportunities for corruption, and bringing Albania closer to the standards of European Union countries in the electronic monitoring of transactions.

The public consultation process

The consultation was conducted through the official public consultation platform and discussion tables with the aforementioned interest groups. This process was completed in 2019, and the draft law, with the changes arising from the consultation, was adopted as Law No. 87/2019 of December 18, 2019, “On the Invoice and the System for Monitoring Turnover.”.

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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Why it Matters

The meaning of reason helps implementation.

Many businesses treat fiscalization simply as a new technical requirement. Understanding the reason it was created—real-time monitoring to reduce informality and facilitate control—helps explain why the rules are so strict about the timing and format of invoices, and why the tax administration treats violations in this area as a high priority.

How we handle this with our clients

We explain to our clients not only what needs to be done to comply with fiscalization, but also why the rules are structured the way they are, so that their day-to-day business decisions align with the system's logic rather than merely with the letter of the rule.

Frequently asked questions

Is the public consultation mentioned in the article still open?

No. The consultation concluded in 2019, and the draft bill was adopted as Law No. 87/2019. The platform and helpdesk address mentioned in the original notice were channels specific to that process and are not current references.

Were the stated objectives of the reform achieved?

The full measurement of these objectives (reducing informality, increasing revenues) requires long-term official data and is not the focus of this article. What is known for certain is that the fiscalization system itself has been fully in effect since 2021 and continues to be updated.

Where can I find the current fiscalization rules?

In our complete guide on fiscalization and invoicing, linked above, which is updated with every legal change or guideline.

If you want to make sure your business is compliant with fiscal regulations as they stand today, contact us for a free consultation.

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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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