An electronic certificate obligation in Albania

The legal obligation for taxpayers to issue electronic invoices carries the obligation to be provided with an electronic certificate, which enables the signing of issued invoices. During the ongoing discussion that the TA has had with stakeholders and following the daily treatment of problems encountered in practice, regarding the full implementation of fiscalization process, there have been claims for increased costs. The only fee that affects the fiscalization process is the fee of 4,000 ALL per year, which is paid for providing the taxpayer with an electronic certificate for the fiscal system; which is not mandatory – it is only related to the signing of invoices and is a unique fee for the taxpayer, regardless of how many of its employees will use it or regardless of how many secondary addresses the taxpayer has.