Fiscalization
Why Fiscalization?
Fiscalization is a set of measures used to reduce tax evasion in transactions with and without cash. In the fiscalization process, all transactions (invoices) are reported in real time to the Tax Administration (Administrata Tatimore). For the purpose of identifying and tracking every transaction, each invoice is given a unique invoice identification number (NIVF).
How will data for cash transactions be sent to the tax administration?
The sending method and processes performed for sending data to the Tax Administration and invoice issuance are as follows:
— The taxpayer sends a message to the Tax Administration through the software, with data in XML format in relation to the transaction (invoice issued).
— The Tax Administration server sends the taxpayer confirmation of receiving the invoice by giving said invoice a unique code (NIVK).
— The taxpayer issues a printed invoice to the client which includes the NIVK
Should there be a daily closing for the fiscal device for realized cash sales?
For realized cash sales from the fiscal device, daily closing is not necessary because invoice will be transmitted to the Tax Administration in real time.
There are self care portals available for businesses. Production Environment is made for taxpayers and used for regular activities, e.g. accepting messages that contain information on registered sales. Invoices are issued by the electronic billing device represented by its code. The code is set to electronic billing device registration function, which must be executed during the installation of each
electronic billing equipment. At the beginning of each business day, the electronic billing device, which deals with cash transactions must record the amount of cash in deposit / cash register and only then must
start issuing invoices. Each invoice must be registered with the fiscalization service and after registration successfully, the invoice is assigned to the NIVF which is printed on the invoice.
In case the invoice needs to be corrected, a new corrective invoice is issued referring to the invoice which needs to be corrected. This new corrective bill
describe the final new changed condition and not the changes from the original invoice. During the day, equipment electronic of billing for cash transactions must record the current cash situation (it is recommended that you do this when the electronic billing device operators change), as well as any withdrawals or deposit of cash in the electronic billing device. Each of these operations is explained in the relevant chapter along with the list of message elements to be exchanged. Taxpayers must also record the accompanying invoices for all goods transferred between warehouses or places of business and sales premises within the territory of Republic of Albania in circumstances specified by the Law “On the invoice and the monitoring system of transactions” and its bylaws.
Fiscalization Deadlines
— For transactions without any cash between taxpayers and public institutions, the effects of this law start on January 1, 2021.
— For transactions without any cash between taxpayers, the effects of this law start on July 1, 2021.
— For transactions with cash from taxpayers, regardless of tax liability or annual traffic, the effects of this law start on September 1, 2021.
Our Fiscalized Products
We have modified our programs like KIT Kont, KIT Rest, and E-Invoice so that they specifically meet all the fiscalization requirements set by Albania.
KIT Kont is certified by the General Directorate of Taxation (DPT) and AKSH for fiscalization. This program is built on a modular basis for material and financial management accounting.
KIT Rest is a certified program for fiscalization which is used by specific businesses like bars or restaurants. It is built on a modular basis as well as having the KIT Android App.
E-Invoice is a certified program by the General Directorate of Taxation (DPT) and AKSH for electronic invoices and bank transactions that fall under the category of Business to Government (B2G) or Business to Business (B2B).