Whoever changes the payment list declaration and cancels the sales invoices without having the change reflected in the purchase books will be prosecuted.
Following an investigation, the Tax Administration issued a notice to all taxpayers informing them of the existence of two high-risk phenomena, as follows.
Changes regarding the cancellation of sales invoices in Albania
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Albania
Author: Kristina Dosen
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Fiscal subject related
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178
Content accuracy validation date:
28.02.2023
Content accuracy validation time:
09:17h
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- Taxpayers who make changes by lowering the payroll statement, in order to avoid paying social and health insurance contributions for employees;
- Taxpayers who cancel declared sales receipts, without reflecting these cancellations in the purchase books of their customers.
The Tax Administration also notes that it is looking into whether any of its personnel are also participating in these phenomena. It also reminds them and all other taxpayers that the aforementioned phenomena will be treated in accordance with the Tax Procedures Act. Therefore, all those who participate in these activities shall be penalized.
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