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The small business taxpayers with a turnover above ALL 2,000,000 up to ALL 5,000,000, that pursuant to the Law No. 107/2017 – “On some addenda and amendments to the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, DCM No. 953, dated 29/12/2014 of the Council of Ministers “On implementing provisions of the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, Article 11, shall be included in the VAT scheme as of April 1st, 2018, apart from the organizational measures that they should take, must also report the inventory of stock goods by March 31st, 2018, purchased with VAT invoice not before than 12 months.
Therefore, the following shall be taken into consideration:
Moreover, all these taxpayers shall be equipped with VAT tax invoice books, that must be received at the Regional Directorate of Taxes where they are registered.