Fiscalisation: Full Implementation Is Postponed Until End Of December 2021

• Published date: 01 November 2021
• Subject Matter: Tax, Sales Taxes: VAT, GST, Tax Authorities
• Law Firm: Eurofast
• Author: Ms Drilona Likaj

Pursuant to Fiscalisation reform for the declaration of business-to-business and business-to-consumer transactions, the General Directorate of Taxation has informed all taxpayers (subject to VAT) that the submission of VAT return sheets and sales and purchase books for the periods until December 2021, will continue to be performed through the electronic declaration account in e-filing.

The filling in the relevant fields will be done manually, according to the type of transactions, comprising the data of fiscalised and non-fiscalised invoices.

It was initially announced that this declaration method would be applied only for the period until August 2021 but considering the difficulties of the transition, the decision was revised.

The period until 31.12.2021 will be considered as a transitional period for the adjustment and fulfillment of legal obligations and the Tax Administration will continue to have an awareness-raising and advisory approach, for all entities. In this context, a plan of measures has been prepared, based on the information on the fiscalisation status of each entity, in order to understand the issues and provide support by the Tax Administration. Despite this approach, it has been emphasized that intentional actions contrary to the requirements of the law will...