Dear taxpayers, please consult with the list of passive entities and active farmers for any transaction you perform

The General Directorate of Taxes would like to inform all taxpayers that they can find everyday published in the official website the updated list of passive entities and active farmers.

The list of passive entities is published in order that third parties be informed to not perform sale/purchase transactions with entities that are part of the passive register, because pursuant to the latest amendments to the Fiscal Package 2019, every transaction performed with entities in passive status is considered an administrative violation.

More specifically, article 44(7) of the Law No. 9920, dated 19/05/2008 “On tax procedures”, as amended, stipulates that: “Every transaction performed by taxpayers, natural or legal persons, traders, who are in the passive register, shall be considered an administrative offence and shall be punished as follows:

• The seller, who is in the passive register, shall undergo a tax evaluation and be punished in compliance with Article 116 of this law;
• The purchaser shall undergo a tax evaluation for non-recognition of deductible VAT and expenses.

Every transaction performed by active taxpayers, natural or legal persons, traders, with taxpayers who are in the passive register, shall be considered an administrative offence and shall be punished as follows:

• The active seller pursuant to paragraph 2 of Article 128 of this law. Such punishment shall not be applied when, for technical reasons, the list of taxpayers in the passive register has not been updated by the Tax Administration;
• The purchaser in the passive register, shall undergo a tax evaluation of liabilities and be punished pursuant to Article 116 of this law”.

The link of the passive entities is available at: https://bit.ly/2ziZyI6

The taxpayers can also consult with the list of active farmers to verify their status, in case of any transaction performed with these entities. The list is published in order to assist the collectors of agricultural and livestock products, because it is forbidden to issue tax invoices for passive farmers.

The list of active farmers is available at: https://bit.ly/2L3No7C

In case of any information or unclarity, all taxpayers can also communicate via the Call Centre in the free green line 0800 00 02 from Monday to Thursday 08:30 – 18:00 and Friday 08:30 – 16:00, as well as via the Live Chat service in the official website www.tatime.gov.al

The General Directorate of Taxes remains committed to fully and accurately inform the taxpayers, in order to correctly fulfil all tax liabilities.