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.
Fiscalization in Albania: What happens if the communication or connection with the Tax Administration is interrupted?
Public
Albania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
603
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.
Other news from Albania
Albania mandates tax representation and VAT compliance for multinational digital service providers.
Albania
Author: Nikolina Basić
Albania now requires foreign digital service providers offering B2C services to appoint a local tax representative, register for VAT, and apply the standard 20% VAT rate on sales to Albanian consumers. This mandate, effective from May 14, 2025, targets services like streaming, software, and hosting, aiming to align with Albania’s broader revenue and compliance strategies. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Tax Administration of Albania issues guidelines for accommodation providers ahead of the summer season.
Public
Albania
Author: Nikolina Basić
Albania
Author: Nikolina Basić
Ahead of the summer season, Albania’s Tax Administration has issued detailed guidelines for accommodation providers to ensure accurate invoicing and compliance with fiscal rules. Key requirements include labeling invoices with “Room” at the start of service descriptions, separating lodging from other services, and applying the reduced 6% VAT rate only to eligible accommodation services in certifie... Read more
TLv6 Implementation Marks Significant Shift in EU’s Trust List Format
Public
All countries
Author: Ivana Picajkić
A new EU Trust List format, TLv6, will officially replace TLv5 in May 2025 as part of the updated eIDAS Regulation (EU 2024/1183). It introduces key technical changes like a new URI field, updated signature format, and optional phone number support. Organizations must update their systems to avoid signature validation failures and service disruptions, as TLv5 will no longer be valid once TLv6 take... Read more
Similarities between fiscalization systems in Albania and Montenegro
Public
Author: Nikolina Basić
The fiscalization systems in Albania and Montenegro share similarities, including real-time communication with tax authorities, mandatory transaction authorization, and flexibility regarding software and hardware specifications. However, notable differences remain in legal requirements, data registration obligations, and specific receipt details The fiscalization systems in Montenegro and Albania... Read more
New improvement for managing rejected electronic invoices in Albania
Albania
Author: Nikolina Basić
Albania's Tax Administration has introduced an enhancement to its fiscalization platform to streamline the management of electronic invoices rejected by buyers. From November 2024, rejected invoices will automatically appear in purchase books, and sellers will be notified via the Self-Care portal to issue corrective or cancellation invoices promptly. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Fiscalization in Albania: registration process from the fiscalization perspective
Albania
Author: Nikolina Basić
In Albania, fiscalization laws require businesses to register their stores, Point of Sale (POS) systems, and cashier operators through the central invoice platform. Store registration provides a unique code for receipts, while POS registration ensures proper transaction data transmission and receipt compliance. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more