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The GDT would like to remind to all insurance, re-insurance companies and their agents to use fiscal equipment, an obligation that derives from the Law No. 9920, dated 19/05/2008 “On tax procedures in the Republic of Albania” and more specifically in Article 54 and 55. Despite being financial institutions, these companies shall be obliged, as taxpayers, to use fiscal equipment.
The legal provisions referred to above determine that: “All retail sale taxpayers that sell goods or provide services in permanent premises or units, open to the public, shall install fiscal equipment and issue tax coupons for every transaction”.
The entities obliged to issue tax coupons shall simultaneously issue an invoice, if the sale or provided service is for commercial use and, therefore, the buyer shall be obliged to ask for the invoice. Moreover, Article 55, paragraph 1 stipulates that: “The taxpayers that carry out circulation of goods and services for which there is no payment through the bank performed, shall be obliged to install and use the fiscal system by means of using fiscal equipment to register cash payments and consequently issue the tax coupon on mandatory basis”.
The aim of the Tax Administration is to treat on equal and similar basis all taxpayers, as well as the accurate and equal compliance of legal provisions from them.