On tax procedures

Can a natural self-employed person keep at the business premises unpaid family persons that are not declared?

The natural self-employed person can keep in his business premises un-declared persons above 16 years old, who are characterized as unpaid family persons. Such fact shall be verified by the family certificate. In case that the verification on field shows that in the business premises there is an unpaid family person or that legally co-lives with the self-employed and there is no family certificate for the moment, he (the taxpayer) shall have 5 days of time available to prove this fact.

A small business taxpayer, that during the fiscal year has operated only for some days in scattered and not continuous periods, is obliged to submit the simplified income tax declaration?

Despite the fact that this taxpayer has operated for short time periods, or just for some months during the year, he shall be obliged to submit the annual simplified income tax declaration.

What are the documents that a recently registered taxpayer must keep or display in the business activity premises?

A recently registered taxpayer must keep the following documents in the business activity premises and place them in a visible location:

• The list of prices for goods/services provided,
• A copy of the registration certificate,
• A licensing certificate, if any,
• The notification of the right of the customer to receive the tax coupon.

Moreover, the taxpayer must keep operational the fiscal equipment.

How and where can a taxpayer verify that the other taxpayer, he is performing a transaction with, is in active status or not?

Any taxpayer, prior to entering in a transaction with another taxpayer, can verify his status and make sure that the purchaser or seller is in the “Active” status and can go on with the transaction.

In order to verify the status of a taxpayer (Active/passive, etc), the list of taxpayers that have gone to the passive register is published in the official website of the Tax Administration www.tatime.gov.al, which is updated every business day. Moreover, the taxpayer can consult with the trade register in the official website of the NBC, www.qkb.gov.al.