Fiscal subject related
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 implements reporting legislation
In a significant move towards enhancing tax transparency and combating tax evasion, Albania has introduced new regulations on country-by-country (CbC) reporting. The regulations, which came into effect on 11 August 2024, outline specific rules and procedures that ultimate parent entities and constituent entities of multinational enterprise (MNE) groups must follow when preparing CbC reports and notifying tax authorities. Read more
Fiscalization rules for Vending Machines in Albania
In a move to enhance tax compliance, Albania has classified vending machines as a type of electronic cash register. These machines, automatically distribute goods or provide services to consumers. By the legislation, vending machines are defined as devices that dispense goods or services upon payment through money, tokens, credit or debit cards, or similar methods. All sales made through these sel... Read more
General rules about the fiscal receipt requirements in Albania
In the terms of fiscalization rules, the Albanian government has clarified the regulations surrounding fiscal receipts, emphasizing the flexibility retailers have in designing their receipts. While the layout is not strictly predefined, all legally required elements must be included. These elements include the fiscal receipt number, POS ID, NSLF (receipt issuer security number), NIVF (unique ID co... Read more
New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
Specifics regarding the procedure for the fiscalization of receipts (invoices) in Albania for certain taxpayers
What will be the procedure for the fiscalization of receipts (invoices) from taxpayers who provide services of a hotel/tourism nature (a bar, restaurant, or premises where drinks and food are consumed, etc.)? The fiscalization system in Albania was established years ago. Pursuant to point 3, Article 8 of Instruction No. 16, dated April 3, 2020, "On the invoice and circulation monitoring system," a... Read more
New document was uploaded: Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more