{"id":16028,"date":"2022-10-13T14:16:39","date_gmt":"2022-10-13T14:16:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16028"},"modified":"2024-12-01T19:03:25","modified_gmt":"2024-12-01T19:03:25","slug":"record-keeping-and-billing","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/mbajtja-e-te-dhenave\/mbajtja-e-te-dhenave-dhe-faturimi\/","title":{"rendered":"Record Keeping and Invoicing"},"content":{"rendered":"
Home<\/a><\/span> | Tax legislation<\/a><\/span> | Non-Profit Organization and Public Entities<\/a><\/span> | Record Keeping: Non-Profit Organizations<\/a><\/span> | Record Keeping and Invoicing<\/span><\/span><\/div>\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Non-Profit Organizations and Public Entities\/State Enterprises have a legal obligation to maintain and document the activities they carry out according to the legal requirements in force. The required documentation is in function of the tax responsibilities for which these entities are registered.<\/p>\n\n\n\n

Record Keeping and Invoicing<\/h2>\n\n\n\n

\u201cBooks and records\u201d are commercial records, accounting documentation, annual accounts and financial reports, as well as all other documents related to the taxpayer entity, business correspondence, invoices and relevant documents, which must be created and maintained for determining the tax amounts to be paid by the taxpayer;
Documentation and maintenance of tax records for taxpayers subject to VAT or Profit Tax.<\/p>\n\n\n\n

A. Non-Profit Organizations and Public Entities, which are subject to VAT or profit tax, for the calculation of tax liability, shall maintain registers, accounting documentation, books and financial information, as well as issue tax invoices, tax receipts or tax coupons, in accordance with the relevant laws, as well as the sub-legal acts issued in their implementation.<\/p>\n\n\n\n

B. Non-Profit Organizations and Public Entities, subject to VAT, shall immediately register all financial transactions and prepare and maintain accounting books and registers, where the following are recorded:<\/p>\n\n\n\n

    \n
  1. Daily sales of goods or the performance of taxable works or services, including the amount of each transaction and the amount of tax charged;<\/li>\n\n\n\n
  2. Transactions completed, but not yet invoiced;<\/li>\n\n\n\n
  3. Non-taxable transactions;<\/li>\n\n\n\n
  4. Payments for goods and services, including the amount of each purchase or payment, the amount of tax paid and the name and address of the supplier.<\/li>\n<\/ol>\n\n\n\n

    C. Every buyer, whether a physical person, legal entity or individual, has the right not to carry out the transaction for the value of the provided good or service if the seller does not issue a tax invoice or tax coupon in accordance with this law. For this purpose, Non-Profit Organizations and Public Entities are obliged to display in a visible place, at the address where they conduct their activity, a notice for the buyer in accordance with this article.<\/p>\n\n\n\n

    Source: General Directorate of Taxes.<\/a><\/p>\n\n\n

    Do you have a question?<\/h3>

    Do not hesitate to contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

    Organizatat Jofitimprur\u00ebse dhe Entet Publike\/Nd\u00ebrmarrjet Shtet\u00ebrore kan\u00eb detyrimin ligjor t\u00eb mbajn\u00eb dhe dokumentojn\u00eb veprimtarin\u00eb q\u00eb ata ushtrojn\u00eb sipas k\u00ebrkesave ligjore n\u00eb fuqi. Dokumentacioni i k\u00ebrkuar \u00ebsht\u00eb n\u00eb funksion t\u00eb p\u00ebrgjegj\u00ebseve tatimore p\u00ebr t\u00eb cilat k\u00ebto subjekte jan\u00eb regjistruar. Mbajtja e t\u00eb dh\u00ebnave dhe faturimi \u201cLibra dhe regjistrime\u201d jan\u00eb regjistrimet tregtare, dokumentacioni kontab\u00ebl, llogarit\u00eb vjetore dhe […]<\/p>\n","protected":false},"author":1,"featured_media":16961,"parent":16027,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16028","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nMbajtja e t\u00eb dh\u00ebnave dhe faturimi - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/taxes\/non-profit-organization\/data-retention\/record-keeping-and-billing\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mbajtja e t\u00eb dh\u00ebnave dhe faturimi - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Organizatat Jofitimprur\u00ebse dhe Entet Publike\/Nd\u00ebrmarrjet Shtet\u00ebrore kan\u00eb detyrimin ligjor t\u00eb mbajn\u00eb dhe dokumentojn\u00eb veprimtarin\u00eb q\u00eb ata ushtrojn\u00eb sipas k\u00ebrkesave ligjore n\u00eb fuqi. Dokumentacioni i k\u00ebrkuar \u00ebsht\u00eb n\u00eb funksion t\u00eb p\u00ebrgjegj\u00ebseve tatimore p\u00ebr t\u00eb cilat k\u00ebto subjekte jan\u00eb regjistruar. 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