FISCALISATION_The application of sanctions is postponed

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Following the fiscalization in Albania, Council of Ministers with Normative Act No. 27, dated 01.07.2021.

Decided
For administrative contraven-tions related to the deadlines for entry into force and effective implementation of law no. 87/2019, “On the Invoice and Turnover Monitoring System”.

 

The implementation of the sanctions will start to apply after 1 January 2022.”

 

Changes have been introduced in the Official Gazettes no. 106, 02/07/2021.

Also find the following updates from the General Directorate of Taxes:

➢ Deregistration of fiscal equipment;
All taxpayers who have chosen to issue invoices for cash transactions from a certified software solution and consequently are no longer using the installed fiscal equipment, should take steps to perform the procedure of deregistration of these fiscal equipment in use.

Deregistration of fiscal equipment that is not used by any taxpayer is a legal obligation.

➢ Use of tax documentation;

The General Directorate of Taxes informs taxpayers that the use of existing tax documentation will continue until 31.08.2021. Withdrawal of this documentation from taxpayers, at the Regional Directorates, where they are registered, can be done until 15.08.2021. All taxpayers who result in effective implementation of the fiscalization process will issue only fiscalized invoices, but if they have technical problems provided by Instruction no. 16, dated 3.4. 2020, will be provided with tax documentation in the DRT of the jurisdiction. Also, for the purpose of recognizing expenditures, tax invoices issued pursuant to the Law on Fiscalization and VAT will continue to be recognized in cases where the implementation of the fiscalization process has not been implemented for reasons independent of taxpayers.

➢ Fiscalization of import declarations.

The obligation to fiscalize the invoice for the import of goods, defined in article 20, point 7 and 10, of Law no. 87/2019.

This procedure must be completed no later than 3 days from the moment the goods are placed under the free circulation procedure by the Customs Authority.

 

If you wish to know more on issues high-lighted in this edition, you may approach your usual contact at our firm or the following:

 

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