{"id":18099,"date":"2023-08-21T12:38:12","date_gmt":"2023-08-21T12:38:12","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18099"},"modified":"2023-08-21T12:38:13","modified_gmt":"2023-08-21T12:38:13","slug":"limitations-on-vat-deductions-for-irregular-situations-or-in-cases-of-infringement","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/kufizime-te-zbritjes-se-tvsh-se-per-situata-te-parregullta-ose-ne-raste-shkeljeje\/","title":{"rendered":"VAT reduction certificates for irregular situations or in cases of violation."},"content":{"rendered":"<figure class=\"wp-block-pullquote\"><blockquote><p>In implementation of the provisions of the Law <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr-92-2014-date-24.7.2014-Per-tatimin-mbi-vleren-e-shtuar-ne-Republiken-e-Shqiperise-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 92\/2014, dated July 24, 2014<\/a> \u201cFor the value-added tax in the Republic of Albania,\u201d as amended, regardless of whether the taxable person is subject to the provisions of Articles 69 and 70 of the Law, the deduction of VAT shall not be allowed in cases where the taxpayer holds an invoice issued by third parties in non-compliance with, or in violation of, the provisions of the Law.<\/p><\/blockquote><\/figure>\n\n\n\n<h1 class=\"wp-block-heading\">Cases of violations<\/h1>\n\n\n\n<ul type=\"1\" class=\"has-black-color has-text-color wp-block-list\"><li>The taxable purchaser receives an invoice showing VAT issued by the seller, who is not entitled to calculate VAT under this Law. In this case, the buyer, despite having paid the invoice, must not deduct the VAT shown on the invoice, while the seller who has wrongly calculated it must pay the VAT to the Tax Administration.<\/li><li>The taxable purchaser has received an invoice in which the price paid does not correspond to the supply of goods or services. In this case, the purchaser is not entitled to deduct the VAT shown on the invoice.<\/li><li>The taxable purchaser receives an invoice showing a VAT amount that exceeds the amount of VAT that should have been charged under this Law. In this case, the purchaser, regardless of whether they have paid it, must not deduct the excess VAT amount.<\/li><li>The taxable person to whom a supply of goods or services has been made under circumstances where the VAT charged has not been paid as a result of fraud is not entitled to deduct the VAT shown on the invoice.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Warning!<br>In cases where the taxable person, for whom a supply of goods or services has been made and who is aware that VAT is payable on that supply or on previous supplies, has not been paid due to fraud, then the taxable purchaser is jointly and severally liable with the supplier for the payment of VAT.<\/p><\/blockquote>\n\n\n\n<h1 class=\"wp-block-heading\">Doubt about the right of descent<\/h1>\n\n\n\n<p>Questioning the right to deduct depends on proving that an initial fraud was committed by the direct supplier, as well as on the buyer's awareness\u2014or inability to ignore\u2014that by making the purchase, he was participating in a fraud.<\/p>\n\n\n\n<p>To ensure that a fraud has been committed by the direct supplier, a series of verifications are carried out:<\/p>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>First, it must be determined that the supplier of a good has not irregularly settled the VAT due on the supply of the good to his customer. For the supplier, the fraud consists of failing to remit to the tax authority the VAT invoiced to his customer, while that customer has deducted it as part of a fraudulent scheme.<\/li><li>On the other hand, it is neither necessary nor important to prove whether the buyer made a profit from the fraud. The buyer \u201cwas aware, or could not have ignored,\u201d the fact that participating in a fraud involves failing to remit VAT.<\/li><\/ul>\n\n\n\n<h1 class=\"wp-block-heading\">Evaluation of elements related to fraud<\/h1>\n\n\n\n<ul class=\"wp-block-list\" type=\"a\"><li>For the buyer to be \u201caware,\u201d there must be objective, indisputable elements showing that the buyer knew of the fraud committed by his supplier.<\/li><li>That the buyer \u201ccould not have ignored\u201d must be shown objectively and irrefutably that the buyer should have been aware of the fraud, meaning that the facts are such that the buyer cannot claim not to have known of the fraud's existence.<\/li><\/ul>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/Kufizime-te\u0308-zbritjes-se\u0308-TVSH-se\u0308-pe\u0308r-situata-te\u0308-parregullta-ose-ne\u0308-raste-shkeljeje.pdf\">Limitations on VAT deductibility for irregular situations or in cases of infringement<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/08\/Kufizime-te\u0308-zbritjes-se\u0308-TVSH-se\u0308-pe\u0308r-situata-te\u0308-parregullta-ose-ne\u0308-raste-shkeljeje.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/222\/438\/1249\/kufizime-te-zbritjes-se-tvsh-se-per-situata-te-parregullta-ose-ne-raste-shkeljeje\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">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":"<p>N\u00eb zbatim t\u00eb dispozitave t\u00eb Ligjit Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, pavar\u00ebsisht se personi i tatuesh\u00ebm \u00ebsht\u00eb n\u00eb kushtet e zbatimit t\u00eb nenit 69 dhe 70 t\u00eb Ligjit, nuk do t\u00eb lejohet zbritja e TVSH-s\u00eb p\u00ebr rastet kur ai disponon fatur\u00eb t\u00eb l\u00ebshuar nga [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18104,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[372,94,430,78],"class_list":["post-18099","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-kufizime","tag-penalitete","tag-shkelje","tag-tvsh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Kufizime t\u00eb zbritjes s\u00eb TVSH-s\u00eb p\u00ebr situata t\u00eb parregullta, ose n\u00eb raste shkeljeje. - 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\/limitations-on-vat-deductions-for-irregular-situations-or-in-cases-of-infringement\/\" \/>\n<meta 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