16.07.2021 – 19:08
Taxes inform how taxpayers operating in the field of trade of pharmaceutical products should act, with the entry into force of the fiscalization process.
With the entry into force of Law no. 87/2019 “On the invoice and turnover monitoring system” as amended, its effects begin to apply, based on the following transactions:
a) for cashless transactions between taxpayers and public bodies, the effects of this law begin on January 1, 2021.
b) for cashless transactions between taxpayers, the effects of this law begin on July 1, 2021.
c) for cash transactions by taxpayers, regardless of tax liability or annual turnover, the effects of this law begin on September 1, 2021.
Following the meetings, in order to assist taxpayers in general and your sector in particular, the General Directorate of Taxes and the Compulsory Health Insurance Fund (FSDKSH), together with the Order of Pharmacists of Albania have addressed the concern regarding reporting transactions between taxpayers “Pharmacies” with DIFKSH, and have reached the conclusion as follows:
Until the full implementation of the fiscalization system, all daily reports performed between the taxpayers “Pharmacies” and DIFKSH will continue to be performed as they are done through summary invoices, but provided that these summary invoices are fiscalized through a software solution- ike certified.
As above, the summary invoices for July 2021, will be made only through certified software solutions for cashless transactions by August 10, 2021, unless the fiscalization process has not been implemented for reasons independent of taxpayers.