What’s New in Albanian Tax Document Enforcement
In a recent notice, Albania’s Drejtoria e Përgjithshme e Tatimeve reminded all taxpayers of their obligation under Law No. 87/2019 (as amended) to issue only fiscalized invoices. The notice also outlines criteria to validate expense documents. (tatime.gov.al)
Key points:
- Faturat e pafiskalizuara (non-fiscal invoices) issued after 1 September 2021 will not be recognized as deductible if:
- The taxpayer does not hold an electronic certificate (from AKSHI via e-Albania).
- The taxpayer has not contracted with a certified software company for fiscalization.
- Supporting documentation for both (application for electronic certificate and software-provider contract) must be uploaded via the e-filing system’s "my cases" section.
Applying This to Your Situation
Scenario: Digital Nomad Running Remote Business with Expenses in Albania
Profile: Sarah, a digital marketer, occasionally spends money in Albania for coworking, travel, and rental accommodation. She records these as business expenses in her local bookkeeping.
| Step | Required Action |
|---|---|
| After 1 Sept 2021 | Only fiscalized invoices accepted for deductions. If a receipt is non-fiscal and taxpayer fails the criteria, it’s invalid. |
| Obtain electronic certificate | Apply via AKSHI using e-Albania credentials if you don’t already have one. |
| Signed software-provider contract | Engage certified fiscal software. Keep contract as proof. |
| Upload the documentation | Via the “çështjet e mia” (my cases) section of the e-filing portal. |
Consequences of Non-compliance
- Deduction denial: Non-fiscal invoices won’t reduce taxable income.
- Forced adjustment: Tax base increased to account for lack of valid documentation.
- Penalties and interest: If fiscal obligation violations are found during audits.
Summary Advice
- Always obtain fiscal invoices whenever possible.
- Maintain credible documentation proving compliance with fiscalization requirements.
- Review past expenses to ensure none rely on non-fiscal documents without valid proof.
- Budget ahead to get the required electronic systems and software if you’re operating in Albania.
Bigger Picture
This is part of Albania’s broader drive to strengthen fiscal compliance and discourage the informal economy. For freelancers, digital nomads, and small businesses, understanding these rules early means protecting profitability and avoiding audits.