TIRANA, April 11 /ATA/- The Instruction of the Ministry of Finance, “On the invoice and the circulation monitoring system” aims to set out the rules and procedures for issuing the invoice and implementation of the fiscalization procedure, in accordance with the legal provisions.
The guideline published in the Official Gazette sets out the rules and procedures for issuing invoices and implementing the fiscalization procedure, based on the new system that is expected to take effect as of September 1 for large businesses and as of January 1 next year for small businesses.
According to this instruction, taxpayers who issue invoices are all natural and legal persons that pay profit tax, simplified profit tax and / or value added tax (VAT), including taxable persons, who are subject to the regime (scheme) of small businesses according to the legislation in force on value added tax, regardless of the annual turnover realized in the previous year or in the current one.
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