TIRANA, Oct.20 /ATA/ The Ministry of Finance and Economy has clarified through an instruction published in the Official Gazette, the moment of issuance of the invoice to supply telecommunications, transmission and electronic services for non-taxable persons.
“For supplies in the case of telecommunications, transmission and electronic services for non-taxable persons, with permanent residence in the Republic of Albania, according to the law” On value added tax in the Republic of Albania, the foreign supplier, through its tax representative in the Republic of Albania, issues invoices and applies the fiscalization procedure, in accordance with the law, at the time of supply, or may issue a periodic invoice no later than the 10th day of the month following the month in which the services were provided, ” the instruction of Ministry of Finance and Economy says.
The new instruction enters into force immediately after its publication in the Official Gazette. //a.i/
