- Legally registered street vendors in Albania are exempt from issuing tax invoices and fulfilling fiscalization requirements.
- This exemption is based on national tax laws and applies to self-employed individuals trading in public spaces with proper registration and permits.
- The exemption is outlined in Article 5 of Law No. 87/2019 and supported by Law No. 9920.
- Conditions for exemption include being at least 16 years old, operating as self-employed without hiring others, trading in public spaces with valid permits, being registered with the Regional Tax Directorate, and paying relevant dues.
- The clarification addresses public inquiries and aims to promote understanding of simplified tax rules for small-scale traders.
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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