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Offenders with fiscal equipment

Here is the list of taxpayers that have committed an administrative offence, as provided for in Article 122 of the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended.


The identity of the taxpayer that has committed an offence shall be made public when:

  • He fails to install the fiscal equipment or systems to monitor turnover
  • If upon the first verification, it appears that the taxpayer still continues to not install the fiscal equipment and the situation has not been corrected within 15 days
  • He fails to issue a tax coupon to document the turnover carried out with goods or services for:
  • Every reiterated observation for failure to issue a tax coupon, after the first two observations.