- Albanian tax authorities require taxpayers with cash sales to have a POS/POI terminal at each point of sale by 31 December 2026, unless an earlier deadline already applies.
- The obligation is based on Article 59/3 of the Tax Procedures Law.
- Exemptions apply to businesses operating in areas without internet coverage, taxpayers exempt from issuing invoices under the invoicing/circulation-monitoring rules, and certain sole self-employed individuals who are not VAT-registered, are taxed under personal income tax from business, have only one business location, and have status as “sole self-employed.”
- The measure is intended to promote electronic payments, improve transaction transparency, reduce cash use, and increase formalization.
Source: tatime.gov.al
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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