Operation against Informality, Tax Administration: Legal Measures for Violating the Law

Operation against Informality, Tax Administration: Legal Measures for Violating the Law

As the on-site inspections by the Monitoring Structures on the implementation of tax law by businesses are followed, the Tax Administration informs taxpayers and citizens about legal measures for various violations of tax procedures.

According to the Law “On Tax Procedures in the Republic of Albania”, as amended: For not issuing a tax coupon (the first case noted) – a fine of 50 000 lek and in addition to the fine of the taxpayer registered for VAT becomes a tax assessment the last three months, using the alternative methods provided for in Articles 71 and 72 of the Law.


For failure to issue a tax coupon (the second case ascertained) – in addition to the fine of 50 000 lek, the measure of blocking the activity in the place where the violation was found for 30 calendar days;

For non-tax coupon issuance (with elements not specified in the law) – a fine of 50,000 ALL. For the issuance of coupon of different value from the declared / displayed price – a fine of 50 000 lekë.

For Sale without Tax Invoice – a fine equal to 100 percent of the undisclosed tax as a result of not issuing the invoice, except for the tax and interest due which are accounted for.

If a repeated case is found, in addition to the above fine, the following measures are also taken: The taxpayer, who is not registered for VAT, when it is found that repeated violations under this article are recorded for VAT; A registered taxpayer for VAT and simplified profit tax, when a repeated violation is found under this section, is registered for profit tax.

For mosafying the price list – a fine of 100,000 ALL for profit taxpayers and 50,000 ALL for other taxpayers, according to the provisions of Article 130, specifying as follows: Large or Small Business.

A taxpayer who fails to keep the records and tax documentation required under this law is liable to pay a fine of 10,000 leks for each violation when it is classified as a small business and 50,000 leks for each violation, in cases when it is classified as another type of business.

If a taxpayer has been blocked by the tax administration and he breaks down the hallmarks set for blocking the activity, the entire amount of the goods is confiscated.

A taxpayer who, directly or indirectly, hinders the exercise of the tax administration’s rights for tax control or investigation, is punished with a fine of 100,000 leks, for the small business and 1 000 000 leks for other businesses.

The Tax Administration states that it is in the right of citizens and their obligation to apply for a tax coupon for any goods or services they pay.

“In any payment you make, you pay the VAT value; if you do not receive a tax coupon, your money is lost in the pocket of improper business that does not declare it. We need to be all together in the fight against informality, to guarantee fair competition in the market and the right of every citizen “- quoted the tax notice. 

News Source: ATA

Leave a Comment