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A reminder to the taxpayers to submit the book of sales and purchases

Pursuant to the legal provisions, the taxpayers that are subject to the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, shall keep a book of sales and purchases to document the transactions they perform.

The Tax Administration is concerned to observe that until 11/12/2017 (the final legal deadline to submit the book of sales and purchases on Value Added Tax for November 2017) a part of the taxpayers has not yet submitted the book of sales and purchases for this period.

The Tax Administration would like to remind all the taxpayers about the necessity to comply with this legal obligation and explains that the declaration of these books, apart from being a legal obligation, is at the same time e burden of proof where the VAT payment declaration form is based upon. Failure to submit on time makes the taxpayers prone to immediate inspections from the office and to verification of data with third parties.

The Tax Administration provides its assistance in the Taxpayers’ Service front-desks and in the free line of the Call Centre 0800 00 02.