Pursuant to Fiscalisation reform for the declaration of business-to-business and business-to-consumer transactions, the General Directorate of Taxation has informed all taxpayers (subject to VAT) that the submission of VAT return sheets and sales and purchase books for the periods until December 2021, will continue to be performed through the electronic declaration account in e-filing.
The filling in the relevant fields will be done manually, according to the type of transactions, comprising the data of fiscalised and non-fiscalised invoices.
It was initially announced that this declaration method would be applied only for the period until August 2021 but considering the difficulties of the transition, the decision was revised.
The period until 31.12.2021 will be considered as a transitional period for the adjustment and fulfillment of legal obligations and the Tax Administration will continue to have an awareness-raising and advisory approach, for all entities. In this context, a plan of measures has been prepared, based on the information on the fiscalisation status of each entity, in order to understand the issues and provide support by the Tax Administration. Despite this approach, it has been emphasized that intentional actions contrary to the requirements of the law will not be tolerated.
Thus, the invoices issued in non-fiscal formats, after September 1st, can be declared but will not be recognized as deductible expenses except the specific cases which are conditioned by miscellaneous causes that do not depend on the taxpayer.
The invoices issued by entities that have not applied for the fiscalisation certificate and, do not have a contract with a certified software provider for the fiscalisation program, will not be recognized as deductible expenses by the Tax Authorities.
The supporting documentation for the above-mentioned elements (a copy of the application for the certificate and the contract with the software provider) should be uploaded on the online account of each entity on the official Tax Administration electronic portal.
These elements are mandatory for the continuation of the activity of all entities in Albania.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.