The General Directorate of Taxes informs taxpayers that the use of existing tax documentation will continue until 31.08.2021.
Withdrawal of this documentation from taxpayers, at the Regional Directorates, where they are registered, can be done until 15.08.2021.
“We encourage all taxpayers, who carry out cashless sale transactions against other taxpayers and have not yet adapted (created) the necessary infrastructure for the Fiscalization process, to immediately perform the appropriate procedures, after the entry into force of the phase of Second Fiscalization, from July 1, 2021, have the legal obligation to fiscalize these transactions.
These taxpayers will continue to use tax documentation distributed by the DRT of the jurisdiction and will be assisted by employees of the tax administration at the place of business, in order to meet legal obligations during the period provided by Normative Act No. 27, dated 01.07 .2021 “For an addition to the law no. 9920, dated 19.5.2008,” On tax procedures in the Republic of Albania “, as amended” inform Taxes.
All taxpayers who result in effective implementation of the fiscalization process will issue only fiscalized invoices, but if they have technical problems provided by Instruction no. 16, dated 3.4. 2020 “On the invoice and the circulation monitoring system”, as amended, will be provided with tax documentation in the DRT of the jurisdiction.
We also inform you that, for the purpose of recognizing expenses, tax invoices issued pursuant to Law No. 87/2019 “On invoices and turnover monitoring system”, as amended, as well as Law No. 92/2014 “On value added tax in the Republic of Albania ”as amended, will continue to be recognized for cases when the implementation of the fiscalization process has not been implemented for reasons independent of taxpayers.
For any ambiguity, questions or necessary information you can contact the Taxpayer Service at any DRT and you can contact the Call Center on the toll free number 0800 0002.