- Automatic VAT returns for late filers: If a VAT return is not submitted on time, the tax authority automatically generates and files it within 24 hours based on sales and purchase data; amendments remain possible, but late‑filing penalties still apply.
- Further digitalisation of tax administration: Mandatory electronic communication is introduced, and online businesses must publicly display their tax registration details to enhance transparency and enforcement.
- Stricter cash payment limits: The cash cap is reduced to ALL 100,000 for B2B transactions, and a new ALL 500,000 limit applies to B2C transactions.
Source Thomson Reuters
Briefing document & Podcast: E-Invoicing & E-Reporting in Albania – VATupdate
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