Starting of the fiscalisation process - First round B2G

Starting of the fiscalisation process - First round B2G

As anticipated in our previous newsletters, the Law No. 87/2019 on Invoice and Circulation Monitoring Systems (fiscalisation of tax invoices) will be implemented starting from 1st of January 2021.

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The first category of taxpayers implementing the new invoicing procedures will be those issuing invoices for the supplies performed to governmental institutions or entities also known as Business to Government (B2G) supplies.

The same procedure will be followed up no later than 1 July 2021 by the second category of taxpayers performing supplies to other business entities i.e. Business to Business (B2B) supplies and finally by 1 September 2021 the process will be concluded by adding the last category of taxpayers supplying goods/services to customers not registered for tax purposes (these transactions are known as B2C supplies).

What you should know about the process? 

The electronic invoice (e-invoice) would be the formal document supporting B2G and B2B transactions, while the invoice would be commonly used in any B2C transactions. An e-invoice can be used also for supplies made to customers not registered for tax purposes in case the consideration for the supply received is not made in cash.

The e-invoices can be issued only from a software/solution which is certified by the competent authorities as compatible and secure to transmit the information on the supplies registered in real time. Only the e-invoices issued from such software could be reported and considered valid document for tax purposes. A business entity may use also a software developed internally, provided that it is certified by the competent authorities as instructed in the Law on Invoice and Circulation Monitoring Systems and related bylaws.  

Can you use the simplified fiscalisation procedure?

The simplified fiscalisation procedure consists of registration of any invoice in the Central Gateway of Invoices (Self-Care Portal). The simplified fiscalisation procedure does not require installation and use of any specific invoicing software. However, it should be noted that the fiscalisation of invoices through Self-Care Portal is allowed only for a limited category of taxpayers or public authorities as listed below:

  • Taxpayers issuing e-invoices for B2G transactions (allowed to use Self-Care Portal until 30 June 2021);
  • Sole entrepreneurs registered for simplified tax on small business (not for VAT purposes) and operating only in one registered business address; 
  • Governmental entities/institutions when issuing invoices or e-invoices for transactions performed.

The list of taxpayers and entities eligible to use the Self-Care Portal was extended recently through the Decision of the Council of Ministers No. 1091 dated 24 December 2020 published in the Official Gazette No. 233 dated 30 December 2020.

Are you ready to start the new invoicing procedure?

Lately, the competent authorities, National Agency of the Information Society (NAIS) and General Directorate of Taxes have certified a number of  companies having developed different invoicing solutions for B2G, B2B and B2C transactions. The list of the certified companies can be found in the webpage of the Albanian Tax Authorities. The list is continuously updated with the companies offering tested and certified solutions for invoicing process.

What you can do to adopt the new invoicing process? 

  • Evaluate the timeline you would be required to implement the Law. 
  • If you fall in the category of taxpayers required to implement the law from 1 January 2021, apply with NAIS to obtain the electronic certificate for your own business. 
  • Access your account in the Central Gateway of Invoices (Self-Care Portal) created by the tax authorities for identification and update of your own business information and invoicing solutions, internet provider, software support provider, etc. 
  • Contact the certified software providers or the software provider of your existing accounting/ERP system to understand whether the actual solution you have enables the invoice issuance in accordance with the law provisions. 
  • If you cannot implement the invoicing software/solution by 1 January 2021, you may use the Self-Care Portal for fiscalisation of B2G invoices. However, this procedure would be allowed until 30 June 2021 and after that you should adopt the issuance of invoices through the certified invoicing software/solution. 
  • Before starting the invoicing procedure you should upload the electronic certificate for your own business in the Central Gateway of Invoices.

Read more on the fiscalisation process in our previous publications

New Law on Invoice and Circulation Monitoring System (published in January 2020)

Amendments to Albanian tax legislation (published in August 2020)

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