Public Albania Author: Kristina Dosen
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.

Fiscal subject related

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Content accuracy validation date: 05.04.2024
Content accuracy validation time: 08:07h


The taxpayer must, within 48 hours after the moment when the Internet connection is interrupted, enable the Internet connection and send all receipts issued during offline transactions. For all receipts issued offline, the Tax Administration assigns a NIVF and returns it to the taxpayer as confirmation of receiving receipts submitted late.

If the taxpayer cannot restore an Internet connection within 48 hours, for which the provider of this service is responsible, or due to force majeure, the taxpayer must inform the Tax Administration and provide documents or other evidence demonstrating the impossibility of creating an Internet connection, according to the instructions of the Minister of Finance.

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