Fiscalization progress, entities deadline until the end of December.

The General Directorate of Taxes informs that the number of Fiscalized taxpayers who have issued invoices in total from January 1 until now is 49,839, while the number of fiscalized invoices is 91,916,016, pursuant to Law No. 87/2019 “On Invoices and Circulation Monitoring System ”, amended.

From this figure, the total invoices issued by Large Business are 74,398,531, while by Small Business – 17,408,677.

The Tax Administration seeks to recall that entities have until the end of December to successfully complete the Fiscalization process. We encourage all taxpayers who have not yet started Fiscalization, to initially apply for an electronic certificate, which is an electronic document, issued by NAIS, after applying on the e-Albania portal.

DPT reminds for re-application to taxpayers that the validity period of the electronic certificate expires

The General Directorate of Taxes brings to the attention of taxpayers, who from January 1, 2021 have started to issue invoices in electronic form as part of the Fiscalization process, that they should take measures to initiate electronic re-application procedures for certificates.

Attention: Pursuant to Law 87/2019 “On the Invoice and the turnover monitoring system”, as amended, only taxpayers whose expiration date of this digital file is approaching, must reapply to be re-equipped with the Electronic Certificate.

The Tax Administration reminds that this document has a validity of 1 year, at a cost of 4000 Lekë and is one of the necessary elements for Fiscalization. It is uniquely linked to business as an entity.

Notice for the issuance of electronic invoices during the transitional period of Fiscalization

The General Directorate of Taxes, taking into account the ongoing interest of taxpayers who have implemented and are using a certified software solution and manufacturers / maintainers of certified software solutions, regarding the possibility of using software solutions before the onset of the effects of law no. 87/2019, “On the invoice and the turnover monitoring system” as amended, wants to clarify all interested parties in the following:

Article 46, “transitional provisions”, of law no. 87/2019, “On the invoice and the circulation monitoring system” as amended, in points 2 and 3, its has explicitly provided that:

2- For the period from the date of entry into force of this law until the beginning of the effects, according to article 48, of this law, all taxpayers, subject of this law, who carry out cash transactions, may issue invoices in accordance with this law or tax coupons and / or other documents, according to the provisions of applicable legislation on tax procedures.

3- For the period, from the date of entry into force of this law until the beginning of the effects, according to article 48 of this law, all other taxpayers, who perform cashless transactions, apply all obligations, according to provisions of the legislation in force on tax procedures and value added tax

The above-mentioned law has explicitly allowed the use of software solutions for the purpose of documenting the supply even before the onset of the effects of the law, provided that the concrete provisions of the legislation in force in the field are respected at the same time.

The law in force on tax procedures provides that any sale or purchase of goods or rights, as well as any performance of work or service, which is part of commercial activity, is subject to billing, while Article 96, of Law no. 92/2014, “On VAT” as amended, provides that, Invoicing is performed according to the rules set out in this section and in the legislation in force for the invoice and the circulation monitoring system for all supplies of goods and services, the place of which, according to the provisions of Chapter IV of this law, is in the Republic of Albania.

The tax invoice issued by a certified software solution, meets all the requirements provided by the applicable regulatory legal framework. Until the issuance and receipt of invoices electronically (until the beginning of the effects of Law No. 87/2019 “On invoice and turnover monitoring system” as amended), the taxpayer may choose to issue printed invoices by a software solution certified provided that these invoices are declared manually in the parties’ purchase and sale books. For the purpose of documentation, for all invoices issued by a certified software solution, until its receipt electronically, the seller administers a copy of the invoice duly signed by the buyer or his authorized person.

RE P U B LI K A E SH Q I P E R I S E
DREJTORJA E PERGJITHSHME E TATIMEVE

NrJ5.3.6􀁗Prot.
Tirane, me32.J2,2020

R E P U B L I K A E SH Q I P E R I S E
AGJENCIA E PROKURIMIT PUBLIK
Nr. 8t.;80Prot.
Tirane, me]Q./2 .2020

NJOFTIMIPERBASHKET

Drejtuar: Autoriteteve Kontraktore Operatoreve Ekonomike

Drejtoria e Pergjithshme e Tatimeve dhe Agjencia e Prokurimit Publik sjellin ne vemendje te autoriteteve kontraktore dhe operatoreve ekonomike, si me poshte vijon:
Sikurse jeni ne dijeni, ligji Nr. 87/20 I 9 “Per faturen dhe sistemin e monitorimit te
qarkullimit”, i ndryshuar, i ciii percakton parimet, rregullat, kriteret, detyrimet, afatet dhe
procedurat qe duhet te ndiqen nga tatimpaguesit lidhur me leshimin e fatures, fatures
shoqeruese dhe fatures elektronike, i fillon efektet prej dates I Janar 2021, sipas fashave te meposhtme:
a) per transaksionet pa para ne dore ndermjet tatimpaguesve dhe organeve publike, prej
dates 1 janar 2021.
b) per transaksionet pa para ne dore ndermjet tatimpaguesve,prej dates 1 korrik 2021.
e) per transaksionet me para ne dore nga tatimpaguesit, pavaresisht pergjegjesise tatimore apo qarkul/imit vjetor te realizuar, prej dates 1 shtator 2021.
Referuar sa me siper, prej dates 1 Janar 2021 tatimpaguesit, te cilet kryejne transaksione
shitje me entet publike, kane detyrimin ligjor qi! te leshojne vetem fatura elektronike per
mal/rat apo sherbimet e shitura.
Ne keto kushte, kerkojme qe te mermi masat e duhura per te plotesuar kerkesat e ligjit te
sipercituar, pasi prej dates O I.O 1.2021, nga Deget e Thesarit nuk do te behet asnje regjistrim apo konfirmim i pagesave per shpenzime te entiteteve publike, nese ky shpenzim nuk eshte i deklaruar me nje fature te fiskalizuar.
Nderkohe, Agjencia e Prokurimit Publik sjell ne vemendje te autoriteteve kontraktore, te cilat do te ndermarrin procedura prokurimi nga data 1 Janar 2021, qe ne dokumentat e tenderit qe do te shpallin per keto procedura, te informojne Operatoret Ekonomike lidhur me kerkesat ligjore te sipercituara…

Tax Administration, referring to article 2, letter b, and article 48, point 2 / a, of Law no. 87/2019, dated 18.12.2019 “On the invoice and the turnover monitoring system”, its scope of application determines the obligation of taxpayers who conduct sales transactions with public entities, announces that from January 1, 2021, have the obligation to issue only electronic invoices for goods or services sold.

Likewise, public entities, after this date, for goods or services purchased by taxpayers will receive only the electronic invoice, which will be the only valid tax documentation for supplies received.

For the above, attached find the list of entities according to the legal form “Public Ent” (with ACTIVE status a total of 1538 entities), against which each taxpayer according to Law no. 87/2019, dated 18.12.2019 “On the invoice and the circulation monitoring system”, holds the obligation to issue an electronic fiscalized invoice.