LAW
Nr. 108/2020
FOR A CHANGE IN THE LAW NO. 87/2019 “ON THE INVOICE AND THE SYSTEM
OF CIRCULATION MONITORING ”
Article 1
Point 2 of article 48 of law no. 87/2019 “On the invoice and the circulation monitoring system”
is amended as follows:
“2. Exceptionally point 1 of this article, depending on the type of transaction, this law starts the effects according to the graph defined in letters “a”, “b” and “c” of this point:
a) for cashless transactions between taxpayers and public bodies, the effects of this law begin on January 1, 2021.
b) for cashless transactions between taxpayers, the effects of this law begin on July 1, 2021.
c) for cash transactions by taxpayers, regardless of tax liability or annual turnover, the effects of this law begin on September 1, 2021. ”.
Article 2
Entry into force
This law enters into force 15 days after its publication in the Official Gazette.
Approved on 29.7.2020 Promulgated by decree no. 11582, dated 5.8.2020 of the President of the Republic of Albania,
Ilir Meta.
Published in the Official Gazette no. 146, dated 07.08.2020