Reminder on the issuance of the tax coupons from fiscal equipments

Dear taxpayers,

The Tax Administration, pursuant to its obligation to inform and assist you in any aspect related to the implementation of the legal obligations, kindly reminds you the obligation to keep the tax documentation and, specifically, the one related to the use of fiscal equipments regarding:

The obligation to issue a tax coupon, Article 54 and 55 of the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended, which stipulates that for each transaction in cash the taxpayer shall be obliged to issue a tax coupon from the fiscal equipment, which data shall be transmitted on daily basis to the integrated tax system.

With reference to its obligation to ensure the rigorous implementation of the effective tax legislation, the Tax Administration shall monitor on daily basis the issuance of tax coupons, the declaration of turnover and the number of transmissions per taxpayer.

The analysis and monitoring carried out by the electronic system have identified the taxpayers that have considerably decreased the number of coupons issued, the coupon value or that have not complied with the obligation to transmit the electronic data, thus, becoming subject to on-site verification by the structures in charge of the tax investigation implementation.

The Tax Administration kindly invites you to be careful, because in any case of irregularities identified for this category of taxpayers, the Tax Administration shall apply the provisions of the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania”, as amended, where apart from the mandatory application of the administrative penalty, it shall also conduct alternative assessments for a three-month period and shall change the tax liabilities.

Thank you!