Fiscal subject related
Albanian Tax Administration held a meeting with some of the representatives of the large taxpayers about the fiscalization process, their approach, whether the costs of switching to the new fiscalization type represent a burden to those taxpayers, and other topics related to the fiscalization process. The main purpose of this meeting was to inform those companies about the possibility to issue invoices through Certified Software solution, even before the date from which this would be mandatory for them. On the other hand, the Albanian Tax Administration reminded that fiscalization for cashless transactions between taxpayers (B2B) will start on July 1, 2021, while fiscalization for cash transactions from taxpayers (B2C) will start on September 1, 2021. As mentioned, despite the obligation to be included in fiscalization according to the above deadlines, the Albanian Tax Administration seeks to clarify that all entities have the opportunity to fiscalize their transactions even before these deadlines.
Other news from Albania
New document was uploaded: Registration process in Albania
Albania
Author: Vukašin Santo
The purpose of this document is to provide an overview of the registration process required for fiscalization in Albania, in accordance with the Law on Invoice and Circulation Monitoring System (Law No. 87/2019). Read more
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Already subscriber? LoginAlbania Updates Tax Procedures: Automated VAT Returns and Stricter Cash Limits
Albania
Author: Ivana Picajkić
In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more
Value Added Distribution Highlights Structural Gaps in Albania’s Economy
Albania
Author: Vukašin Santo
An analysis of Albania’s economy from 2010 to 2023 shows that although the wage share of value added has increased, it remains below EU levels, while profits are exceptionally high and taxes relatively low, reflecting a growth model still heavily reliant on cheap, labour-intensive production rather than productivity gains. The distribution of value added is the main indicator of who benefits most... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Albania
Albania
Author: Vukašin Santo
The purpose of this document is to explain rules regarding the treatment of EV-chargers for electric vehicles in Albania in relation to fiscalization. We will explain whether they are subjects of fiscalization or not and whether there are some special rules and regulations or some special rules. Read more
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Already subscriber? LoginFiscal Package Approved in Albania – New Cash Payment Limits
Albania
Author: Nikolina Basić
Albania has approved new cash payment limits under its Fiscal Package 2026, which will enter into force by 1 January 2026 following publication in the Official Gazette. The reform lowers the B2B cash payment cap to ALL 100,000 and introduces a new ALL 500,000 ceiling for individuals and self-employed persons, with further guidance expected on enforcement and penalties. Albania has adopted new cash... Read more
Fiscalization in Albania: the storage of fiscal receipts
Albania
Author: Nikolina Basić
In Albania, fiscal receipts may be kept in their original paper or electronic form, but businesses can store them electronically if authenticity, integrity, and long-term readability are ensured. Read more
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Already subscriber? LoginAlbania Imposes VAT on Digital Services from Foreign Companies
Albania
Author: Nikolina Basic
Albania's Tax Administration has introduced new measures requiring international companies providing digital services to register for VAT and charge a 20% tax on sales to local customers. To comply, foreign companies without a physical presence in Albania must appoint a local tax representative to handle VAT registration and payments. The Albanian Tax Administration has introduced new measures req... Read more