What will be the procedure for the fiscalization of receipts (invoices) from taxpayers who provide services of a hotel/tourism nature (a bar, restaurant, or premises where drinks and food are consumed, etc.)? The fiscalization system in Albania was established years ago. Pursuant to point 3, Article 8 of Instruction No. 16, dated April 3, 2020, "On the invoice and circulation monitoring system," a... Read more

This document contains an overview of the presence of fiscalization and its types in all European countries. Read more

Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more

In case of interruption of the Internet connection, the taxpayer issues a receipt as in a normal transaction, with the only difference being that the receipt will not have the NIVF code generated by the Tax Administration, and for this, the receipt must be printed on paper. The taxpayer must, within 48 hours after the moment when the Internet connection is interrupted, enable the Internet connecti... Read more

In the case of online services that are really present today, the problem is determining the right rules for taxation of those services, what the place of supply is, etc. Those services are sold and bought via the internet, web, electronic portals, and similar means, and these services can be considered digital products: services automatically generated by the computer via the internet, distance t... Read more

The purpose of this document is to provide information about the treatment of electronic receipts in Albania, from the fiscalization perspective. Read more