*UPDATE* Filling of the VAT return and the books of sales and purchases won’t be automated – manual filing through the e-filing system is mandatory!
As per the previous reports of the Albanian General Directorate of Taxes, the VAT return and the book of sales and purchases were intended to be automatically filled in by the Fiscalization system from July 1st, 2022.
Manual filing through the e-filing system mandatory in Albania
Public
Albania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
786
Content accuracy validation date:
09.08.2022
Content accuracy validation time:
08:07h
However, as per the latest reports from July 27th, the General Directorate of Taxes has decided that submissions of VAT declaration and sales and purchase books will continue to be filled manually through the e-filing system.
Namely, the submission of the VAT Declaration will continue to be carried out through e-filing, by manually filling in the relevant sections, according to the type of transactions.
Invoices issued and fiscalized through the Central Invoice Platform will be the only valid tax documentation.
According to the legal provisions, the accurate and correct completion of the sales and purchase books, as well as the timely declaration of VAT is the responsibility of the taxpayer.
Other news from Albania
New improvement for managing rejected electronic invoices in Albania
Albania
Author: Nikolina Basić
Albania's Tax Administration has introduced an enhancement to its fiscalization platform to streamline the management of electronic invoices rejected by buyers. From November 2024, rejected invoices will automatically appear in purchase books, and sellers will be notified via the Self-Care portal to issue corrective or cancellation invoices promptly. Read more
Fiscalization in Albania: registration process from the fiscalization perspective
Albania
Author: Nikolina Basić
In Albania, fiscalization laws require businesses to register their stores, Point of Sale (POS) systems, and cashier operators through the central invoice platform. Store registration provides a unique code for receipts, while POS registration ensures proper transaction data transmission and receipt compliance. Read more
New document was uploaded: Recorded webinar: E-invoicing for Global Retailers
Public
All countries
Author: Kristina Dosen
If you are struggling with complex e-invoicing implementations across multiple countries, and if you are concerned about mounting costs, potential delays, or compliance risks, our webinar will help you to learn how global retailers can streamline e-invoicing efficiently! With countries worldwide mandating e-invoicing, international retailers face unique challenges adapting to new regulations acros... Read more
Albania implements reporting legislation
Albania
Author: Nikolina Basic
In a significant move towards enhancing tax transparency and combating tax evasion, Albania has introduced new regulations on country-by-country (CbC) reporting. The regulations, which came into effect on 11 August 2024, outline specific rules and procedures that ultimate parent entities and constituent entities of multinational enterprise (MNE) groups must follow when preparing CbC reports and notifying tax authorities. Read more
Fiscalization rules for Vending Machines in Albania
Public
Albania
Author: Niklina Basic
Albania
Author: Niklina Basic
In a move to enhance tax compliance, Albania has classified vending machines as a type of electronic cash register. These machines, automatically distribute goods or provide services to consumers. By the legislation, vending machines are defined as devices that dispense goods or services upon payment through money, tokens, credit or debit cards, or similar methods. All sales made through these sel... Read more
General rules about the fiscal receipt requirements in Albania
Public
Albania
Author: Nikolina Basic
Albania
Author: Nikolina Basic
In the terms of fiscalization rules, the Albanian government has clarified the regulations surrounding fiscal receipts, emphasizing the flexibility retailers have in designing their receipts. While the layout is not strictly predefined, all legally required elements must be included. These elements include the fiscal receipt number, POS ID, NSLF (receipt issuer security number), NIVF (unique ID co... Read more
New document was uploaded: Overview of fiscalization in European countries
Author: Kristina Dosen
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more