DECISION
No. 220, dated 12.3.2020
ON DETERMINATION OF THE CATEGORY OF TAXPAYERS AND CRITERIA FOR USING THE SIMPLIFIED FISCALIZATION PROCEDURE
Pursuant to Article 100 of the Constitution and Articles 22, point 1, and 27, point 1, of Law no. 87/2019, “On the bill and turnover monitoring system”, on the proposal of the Minister of Finance and Economy.
The Council of Ministers DECIDED: 1. Taxpayers who issue invoices for cash transactions, according to article 22, of law no. 87/2019,
“For the invoice and the turnover monitoring system”, can issue invoices and perform the fiscalization procedure through the use of the central invoice platform, if they meet the following criteria: a) They are not subject to value added tax; b) They have not found any violations related to non-issuance of the invoice in the last 3 years; c) They do not have more than one place of business activity. 2. Taxpayers who are not subject to value added tax, who issue electronic invoices for cashless transactions, according to Article 27 of Law no. 87/2019, can issue electronic invoices and perform the fiscalization procedure through use of the central invoice platform, if they meet the following criteria: a) They have not found any violations related to non-issuance of invoices in the last 3 years; b) They do not have more than one place of business activity. 3. The taxpayer who issues invoices according to points 1 and 2 of this decision, can use the central invoice platform for issuing and fiscalizing invoices, as long as it meets all the required criteria.
At the moment when one of the criteria is no longer met by the taxpayer, the taxpayer can no longer use the central invoice platform for issuing and fiscalizing invoices, but must implement the fiscalization procedure through certified software solutions, according to the rules of general defined in law no.87 / 2019. 4. The General Directorate of Taxes and the National Agency of the Information Society are in charge of the implementation of this decision.
This decision enters into force after its publication in the Official Gazette and begins to take effect respectively at the same time as the deadlines set out in the legislation on the invoice and the turnover monitoring system.
PRIME MINISTER Edi Rama
Published in the Official Gazette No. 42, dated 19.03.2020.