Fiscal subject related
The regulations distinguish between two types of receipts: cash and non-cash. For cash transactions (B2C and B2B): the receipt must be printed on paper (any paper format). For cashless payment for B2C transactions: The receipt can be printed on paper or sent by e-mail as an electronic receipt. Therefore, it is voluntary for the seller to choose the mode of delivery of the receipt (with the obligatory consent of the customer if it is an electronic delivery-e receipt.)
These regulations aim to streamline the fiscal receipt process, ensuring compliance while offering flexibility to retailers in how they manage their transactions.
Other news from Albania
New improvement for managing rejected electronic invoices in Albania
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
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
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
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
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
New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more