Fiscal subject related
Most often, self-invoicing is done when a company is issuing an invoice for goods or services used for personal/company needs. For example, when a fuel-selling company uses its own fuel for the needs of transportation of its staff.
In this instance, such an invoice is declared both in the book of purchase and sales book. In the sales book, the invoice will include VAT, while in the purchase book VAT will be exempt.
Other news from Albania
New document was uploaded: Vending machines - Albania
The purpose of this document is to explain the fiscalization of self-service equipment in Albania, otherwise known as vending machines. Read more
Cash balance limits in Albania
In the past, at the time of the introduction of the new fiscalization system in Albania, there were attempts to set cash balance limits in the cash registers of all taxpayers using them. However, the subsequent amendments to the Law on fiscalization removed these amendments. What happened afterwards? Read more
In Albania, the 2023 Fiscal Package has been published for public consultation
The 2023 Fiscal Package, containing amendments to the four fiscal laws, has been published for public consultation. In the second week of October 2022, the Albanian Electronic Register for Public Notices and Consultations published four draft laws for consultation with Albanian citizens. Let's find out more in the following which regulations are included in this law. These laws are a part of... Read more
Receipt issuing obligations in Albania for businesses located in areas without permanent internet coverage
Taxpayers who carry out commercial activities in areas without internet coverage have to follow a specific procedure before issuing receipts, as explained in the following. Read more
New document was uploaded: E-invoicing system in Albania
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 Albanian service for issuing e-invoices temporarily out of order
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