Fiscal subject related
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," as amended, these taxpayers, depending on the service provided, can use "order tax invoices" and "summary tax invoices.". The issuance and fiscalization of the order invoice are done at the same time as the order is delivered to the customer. This invoice may not be printed but must be issued and taxed. If customers from the same desk place other orders, then with the delivery of each order, the following order invoice is also issued and fiscalized.
At the moment of the client's departure, the moment at which the payment is also made, the taxpayer must issue a summary invoice to the client and tax it. The summary bill must contain, by reference and incorporated in it, all separate bills issued and fiscalized (i.e., the NSLFs of each separate bill). Importantly, only the fiscalized summary invoice will be recorded in the taxpayer's sales book and will be taken into consideration for the purpose of calculating the VAT on sales.
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Fiscalization in Albania: What happens if the communication or connection with the Tax Administration is interrupted?
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