Effective 1 September 2026, the Albanian Government confirmed the final deadline of 31 December 2026 for mandatory installation of certified fiscal POS (Point of Sale) systems by all businesses engaged in cash transactions, pursuant to Law No. 87/2019 on fiscalization and Law No. 9920/2008, Article 59 (as amended by Law No. 79/2025). The requirement applies to every taxpayer issuing invoices to final consumers, regardless of turnover. Certified POS devices must transmit transaction data in real-time to the Tax Authority’s central platform. Non-compliance after the deadline will result in fines of 50,000 LEK per non-fiscalized device, plus 10% of transaction value for cash payments exceeding the 100,000 LEK (B2B) / 500,000 LEK (B2C) limits.
Key Takeaways
- Certification Requirement: Only POS software/hardware certified by the National Agency for Electronic Certification (AKSHI) and registered with the Tax Authority are compliant.
- Integration Timeline: Businesses must complete procurement, installation, testing, and registration of POS systems by 31 December 2026; the Tax Authority will not grant extensions.
- Cash Limit Enforcement: The POS mandate reinforces the cash payment limits effective from 30 January 2026; POS transactions above the limits must be processed electronically.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement