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.