Entrepreneurs > Acting as a Business > Fiscal equipment

Questions and Answers

Which is the legal basis for the implementation of fiscal devices?
Click here for the legal basis.

Where to be supplied with the fiscal devices, according to the fiscal legislation?
Only 5 companies are licensed by the Minister of Finance, after the open international procurement organized by the Ministry of Finance, and have gained the right to supply and maintenance the fiscal devices. Information on the authorized companies, click here.

What are the cases in which a taxpayer is obliged to obtain and use a fiscal device?
According to the Law no. 9920, dated 19.05.2008, "On Tax Procedures in the Republic of Albania", Articles 54, 55, 56, the contents of which can be found below, clarify the obligation and conditions under which the taxpayers shall use the fiscal devices:

Article 54
Tax voucher
3. All retail taxpayers, that sell goods or provide services in facilities or permanent units, open to the public, must install the fiscal device and shall issue a tax voucher for each transaction

Article 55
Obligation to use the fiscal devices

  1. The taxpayers who carry out the circulation of goods or services, for which the payments are not carried out through bank, are obliged to introduce and use the fiscal system, through the use of fiscal devices, for registration of the cash payments and the mandatory issuing of the tax voucher. It is forbidden the holding or use of the fiscal devices and the monitoring system of circulation, different from those determined by the law or the bylaws issued for the implementation of this law. (Changed by Law no. 99/2015, dated 23.09.2015. Published in the Official Gazette no. 187, dated October 28, 2015)
  2. The Council of Ministers approves the technical and functional characteristics of the fiscal devices, the integrated computer system for periodic transfers, automatic financial declarations, communications system, procedure and documentation for their approval, criteria for the provision with the authorization of companies that offer fiscal devices, and the conditions of removing the authorization for these companies.
  3. The Minister of Finance, with guidance, approves the procedure and documentation for approval for the use of fiscal devices, elements of the tax voucher, the manner of control and the control of the fiscal device, the distance maintenance of tax voucher and tax rules for their technical and service maintenance

Article 56
The control of the automatic system of collection of fiscal devices’ data

  1. The Minister of Finance may decide that the collection of fiscal devices’ data shall be made through an automatic system.
  2. The Service of the automatic control system can be performed by entities equipped with the authorization from the General Director of Taxes, based on the criteria provided by the Council of Ministers.

According to paragraph 1 of the DCM no. 781, dated 14.11.2007:
"Taxpayers who sell goods, products or perform supplies of services at bars or open unit to the public, for which payments are not made through the bank, are obliged to use the fiscal devices to record the payments in cash and issue a mandatory tax voucher. "

Shall a company be equipped with a fiscal device for the sale of goods, when it uses a computerized system for which it has received the approval of the tax voucher authorized by GDT?
The tax voucher is issued, whenever is collected a payment in cash from the supply of goods or services in units open to the public and, despite the fact that the company has received the authorization to use computerized invoices, or even if it has uses the tax voucher issued by the tax organ, is obliged to use the fiscal device.

When a taxpayer uses fiscal devices for the sale of goods or services not purchased from one of the companies licensed by the Minister of Finance pursuant to the DCM no. 781, dated 14.11.2007, are these devices to be considered as valid?
The fiscal devices are supplied only by 5 companies licensed by the Ministry of Finance, which issue tax bills pursuant to the Guidance of the Minister of Finance no. 39 dated 09.12.2009 "On the administration and documentation of the procedures of fiscal devices", which are recognized for fiscal purposes.

When a taxpayer, for the type of service performed, uses ticket and collects cash, is he required to install a fiscal device?
All taxpayers, who perform their service through the use of tickets produced under the auspices of the State, in the context of securities and with a pre-printed price, do not have the obligation to obtain a fiscal device.
All the other entities that do not meet such conditions are required to obtain and use a fiscal device.

When a taxpayer, although registered at the NBC, does not perform any profitable activity is he required to be equipped with a fiscal device?
The subject has the legal obligation to be equipped and use the fiscal device in the first moment of conducting sales goods or services that meet the requirements of paragraph 1 of the DCM No. 781, dated 14.11.2007.

Shall a taxpayer, at the end of the day, issue a tax voucher for the total amount of sales with the fiscal device (tax voucher)?
Yes. At the end of the day the taxpayer shall issue a sales tax voucher at the end of each working day as a total of the tax vouchers issued through the fiscal device including tax bills (when applicable).

Shall a taxpayer, who carries out the activity of selling of products through “ door to door sale”, use a fiscal device?
Yes. These subjects sell to the general public by offering their sales door to door. They must be equipped and use a movable fiscal device and shall issue the tax voucher for each sale realized. The goods leave the warehouse with an accompanying tax bill regarding the prices of stock, with the notice “for door to door sales”, with the quantity and prices of stock, and the unsold quantity returns at the warehouse for the entrance with the same price of exit (stock) that have accompanied it all the way also with the copies of the sales tax vouchers realized, which serve for control on the way from the inspection organs.

Constitute the sale with tax voucher and tax bill from a company a duplication of the declaration of sales?
No. The sales with the collection through a bank is realized, apart from those with a fiscal device and their amount (with bank and tax voucher, is declared as a monthly taxable sale). For the sales, which are required to be accompanied from the subject along with a voucher, also with a tax bill, the latter is registered according to the chronological number as a bill, but its amount is not added to the bills’ amount which are paid through the bank (since it is considered as sales through the fiscal device).

Which are the forms of payment collection for which is used the tax voucher in the premises open to the general public?
Payments in cash and credit card.