Albania
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The fiscalization rules have been implemented many years ago in Albania. The fiscal system has created many obligatory rules for the taxpayers. Albania is still an HW-based fiscalization country.
Albania
Albania is a fiscal country since 2004. From the early beginning, it was mandatory to use the fiscal printer and ECR’s. Through time, the fiscal requirements included also the use of electronic journals (EJ) and GPRS. As of today, the fiscal device in Albania includes fiscal cash register/fiscal printer, fiscal memory, customer display (optional), and GPRS device. However, from September 2021 all cash receipts in business to customer transactions must be fiscalized by sending the transaction data in real-time to the authorities, using the Internet connection, and by signing them with digital certificates.
Type of fiscalization: Hardware (Software from 2021)
Latest news for Albania
See moreNew document was uploaded: E-invoicing system in Albania
Albania
Author: Kristina Dosen
The purpose of this document is to explain the procedure of issuing electronic invoices (E-invoices) and using the new e-invoicing system in Albania. Read more
The purpose of this document is to explain the procedure of issuing electronic invoices (E-invoices)... Read more
Self-invoicing in Albania
Albania
Author: Kristina Dosen
In the Albanian fiscalization system, the company issuing an invoice may appear as both the seller and the buyer on said invoice. This invoice can include VAT or be VAT-exempt, depending on the reason for which it is being issued. This situation is known as “Self-invoicing”. Most often, self-invoicing is done when a company is issuing an invoice for goods or services used for personal/company need... Read more
In the Albanian fiscalization system, the company issuing an invoice may appear as both the seller a... Read more
The Albanian service for issuing e-invoices temporarily out of order
Albania
Author: Kristina Dosen
Following the improvements and new developments in the Fiscalization system, the Tax Administration informs all taxpayers that on Thursday, 18.08.2022, from 20:00 to 02:00, the service of issuing electronic invoices (e- invoice service) will be temporarily out of order and it will not be possible to issue e-invoices. However, the service for issuing receipts paid with cash or via one of the cashle... Read more
Following the improvements and new developments in the Fiscalization system, the Tax Administration... Read more
Unresolved issues of the fiscalization in Albania
Albania
Author: Kristina Dosen
The Albanian Institute of Certified Accountants (IKM) has appealed for postponement of the penalty-free period for fiscalization. Namely, the penalty-free period ended in full on July 31, 2022, but the issues brought on by introducing the new fiscalization system in Albania have remained unresolved. Among the most frequent problems encountered is the non-fiscalization of the tax declaration, and... Read more
The Albanian Institute of Certified Accountants (IKM) has appealed for postponement of the penalty-f... Read more
Manual filing through the e-filing system mandatory in Albania
Albania
Author: Kristina Dosen
*UPDATE* Filling of the VAT return and the books of sales and purchases won’t be automated – manual filing through the e-filing system is mandatory! As per the previous reports of the Albanian General Directorate of Taxes, the VAT return and the book of sales and purchases were intended to be automatically filled in by the Fiscalization system from July 1st, 2022. However, as per the latest rep... Read more
*UPDATE* Filling of the VAT return and the books of sales and purchases won’t be automated – manual... Read more
New document was uploaded: Gift card treatment - Albania
Albania
Author: Kristina Dosen
Vouchers are cards with a specific cash value, that can be exchanged for goods or services from a particular business. Let’s find out more about their issuance and usage in Albania. Read more
Vouchers are cards with a specific cash value, that can be exchanged for goods or services from a pa... Read more
Latest document for Albania
See moreE-invoicing system in Albania
Albania
Author: Kristina Dosen
The purpose of this document is to explain the procedure of issuing electronic invoices (E-invoices) and using the new e-invoicing system in Albania. Read more
The purpose of this document is to explain the procedure of issuing electronic invoices (E-invoices)... Read more
Gift card treatment - Albania
Albania
Author: Kristina Dosen
Vouchers are cards with a specific cash value, that can be exchanged for goods or services from a particular business. Let’s find out more about their issuance and usage in Albania. Read more
Vouchers are cards with a specific cash value, that can be exchanged for goods or services from a pa... Read more
Advance Payment Receipts – Albania vs Montenegro
The purpose of this document is to compare the treatment of Advance payment receipts in Albanian and Montenegrin fiscalization systems and spot the differences in the fiscal device that is used for issuing them, the options for issuing, the steps necessary to take, as well as the layout of both the advance payment receipt and the final receipt closing the advance payment. Read more
The purpose of this document is to compare the treatment of Advance payment receipts in Albanian and... Read more
VAT reimbursement procedure for diplomats in Albania
Albania
Author: Kristina Dosen
The purpose of this document is to provide information about the VAT reimbursement procedure for diplomats in Albania. Read more
The purpose of this document is to provide information about the VAT reimbursement procedure for dip... Read more
Legal Q&A – Albania
Albania
Author: Kristina Dosen
Q&A is a crucial document containing answers to common questions when it comes to fiscalization. Its content spares the precious time you would invest researching this specific field. This document prepared by our experienced fiscal experts unveils answers to questions such as: What is the type of fiscalization in the country? When did it start and what was the timeline? What does the history of changes look like? What is the law? Which are the other regulations? Where does fiscal law need to be implemented? These examples concern only some general questions, but there are also chapters containing fiscal printer, fiscal memory, communications with authority, payment media, invoices, receipts, reports, etc, and therefore questions and answers concerning these topics. Read more
Q&A is a crucial document containing answers to common questions when it comes to fiscalization. I... Read more
Country overview - Albania
Albania
Author: Kristina Dosen
Our fiscal experts provided you with this valuable overview of the fiscalization requirements in Albania. Is the country fiscal? What’s the fiscalization type? Is there an obligatory certification of hardware or software? Read more
Our fiscal experts provided you with this valuable overview of the fiscalization requirements in Alb... Read more