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Shkruar nga Pamfleti
The Tax Administration has been forced to issue a public clarification, after inspections in the last two days, municipal inspectors in various areas of the country, asked street vendors to accompany the sale of products with invoices, or to have tax documentation.
The most flagrant case was recorded in Saranda, where one of the inspectors asked a lady selling oregano to write on the bag who had produced the oregano and to accompany each sale with an invoice.
But in the official announcement, Taxes indicate that street vendors have no obligation to issue invoices and maintain tax documentation for goods.
"The Tax Administration informs the public and individuals registered as "street vendors" that, based on the tax legislation in force, they are not obliged to issue tax invoices nor to maintain tax documentation for the goods or services they trade.
This exception is provided for in Law No. 87/2019, “On the invoice and the circulation monitoring system”, as amended, specifically in Article 5, point 1, letter c). Also, Law No. 9920, dated 19.05.2008, “On tax procedures in the Republic of Albania”, as amended, in Article 5, point 1, letter j), clearly defines the status and conditions for exercising the activity of street vendors.
Next, Taxes also clarifies the obligations of street vendors.
"Be over the age of 16; Be self-employed and not employ other persons; Trade in public spaces with a permit issued by the relevant Municipality; Be registered as an ambulant with the Regional Tax Directorate; Pay: Social and health insurance contributions; Fee for occupying public space; Applicable municipal taxes," the announcement states.
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