- Procedure for fiscalization of receipts (invoices) in Albania for certain taxpayers
- Taxpayers providing hotel/tourism services can use “order tax invoices” and “summary tax invoices”
- Order invoice issued and taxed at the same time as order delivery
- Summary invoice issued and taxed at the moment of client’s departure and payment
- Summary invoice must include all separate bills issued and fiscalized
- Only fiscalized summary invoice recorded in taxpayer’s sales book for VAT calculation.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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