{"id":13522,"date":"2021-07-22T19:47:24","date_gmt":"2021-07-22T19:47:24","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13522"},"modified":"2021-07-22T19:47:24","modified_gmt":"2021-07-22T19:47:24","slug":"notice-on-the-fiscalization-procedure-for-import-declarations","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-mbi-proceduren-e-fiskalizimit-te-deklaratave-te-importit\/","title":{"rendered":"Notice on the procedure for fiscalization of import declarations."},"content":{"rendered":"

The General Directorate of Taxes would like to bring to the attention of taxpayers the obligation to legalize the import invoice of goods, as stipulated in Article 20, points 7 and 10, of the Law no. 87\/2019 \u201cOn the invoice and the turnover monitoring system.\u201d.<\/a> This procedure must be carried out no later than 3 days from the moment the goods are placed under the free circulation procedure by the customs authority.<\/p>\n

Based on an information exchange agreement between the General Directorate of Taxes and General Directorate of Customs<\/a>, Information about customs declarations is updated in the Tax Administration system, from which a portion is then displayed in each taxpayer's account on the Self-Care portal.<\/p>\n

The procedure for the fiscalization of foreign invoices for imported goods is stipulated in Article 25 of Instruction no. 16, dated 03.04.2020, \u201cOn Invoices and the Circulation Monitoring System.\u201d,\u00a0https:\/\/www.tatime.gov.al\/c\/424\/431\/baza-ligjore<\/a>.<\/p>\n

In summary, you will find this procedure described below:<\/p>\n

    \n
  1. \n

    Once the goods arrive at the border and customs clearance is completed, the customs authority issues the customs declaration, charged with import VAT, and sends the data from the customs declaration to the Tax Administration's information system.<\/p><\/blockquote>\n<\/li>\n

  2. \n

    Some customs declaration data (specified in the Instruction) will be transferred from C@TS to the Central Invoice Platform.<\/p><\/blockquote>\n<\/li>\n

  3. \n

    Importing taxpayers, in their user account on the Self-Care portal, in the specific Customs Declaration menu, will need to formalize invoices for imported goods:<\/p><\/blockquote>\n<\/li>\n

  4. \n

    By clicking on this menu, all import customs declarations filed by the taxpayer will be listed, with the respective data of the serial number of each declaration for each customs office as well as the date of registration of the declaration.<\/p><\/blockquote>\n<\/li>\n

  5. \n

    After selecting a customs declaration, the data of this declaration will be displayed, and the taxpayer will need to add the following information:<\/p>\n