The Albanian Tax Administration has clarified that legally registered street vendors are exempt from issuing tax invoices and fulfilling fiscalization requirements. This exemption is outlined in national tax laws and applies to self-employed individuals trading in public spaces with proper registration and permits. The announcement aims to address public inquiries and promote understanding of simplified tax rules for small-scale traders.
Tax Administration in Albania clarifies Invoice exemption for street vendors
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Albania
Author: Nikolina Basić
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General subject related
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1554
Content accuracy validation date:
24.07.2025
Content accuracy validation time:
09:40h
The Tax Administration of Albania has issued a public clarification reaffirming that individuals legally registered as street vendors are not obligated to issue tax invoices or maintain tax documentation for their goods or services. That means they are not obliged to fulfill fiscalization requirements.
The exemption is defined in Article 5, point 1, letter c) of Law No. 87/2019, “On the invoice and the circulation monitoring system,” as amended. It is further supported by Law No. 9920, dated 19.05.2008, “On tax procedures in the Republic of Albania,” which outlines the legal status and operational framework for street vendors under Article 5, point 1, letter j).
According to the Tax Administration, registered street vendors are required to meet the following conditions:
- Be at least 16 years old
- Operate as self-employed individuals without hiring others
- Trade in public spaces with valid municipal permits
- Be registered as ambulant with the Regional Tax Directorate
- Pay relevant dues, including social and health insurance contributions, public space occupation fees, and applicable municipal taxes
This clarification follows recent public inquiries about the obligations of mobile traders and is part of broader efforts to increase awareness of simplified tax processes for informal and small-scale entrepreneurs.
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