Albania auto-files missed VAT returns, sets cash limits and mandates POS terminals (Law 79/2025)

What changed in detail

Law No. 79/2025, adopted by the Albanian Assembly on 11 December 2025, amends Law No. 9920/2008 on Tax Procedures. Under its article 19 it enters into force 15 days after publication in the Official Gazette. Publication was reported as Fletorja Zyrtare No. 11 of 14 January 2026, which would give 29 January 2026; we have not confirmed the gazette date from the gazette itself.

• Automatic VAT returns (art. 11, new art. 71/1(6)). If a taxpayer misses the VAT return deadline, the tax administration’s electronic system completes and files the return within 24 hours, from the taxpayer’s sales and purchase ledgers. The taxpayer bears any late-filing penalty and may review, change or correct the return.
• Cash limits (art. 5, art. 59). Cash sale or purchase transactions are prohibited above ALL 100,000 between taxpayers, traders, the self-employed and entities, and above ALL 500,000 with individuals.
• POS/POI terminals (art. 6, new art. 59/3). Taxpayers selling for cash must have a card terminal at every point of sale by 30 May 2026 (listed accommodation structures, transport services, public institutions and state-owned companies) or 31 December 2026 (all others). Exempt are businesses in areas without internet coverage, taxpayers exempt from invoicing, and single self-employed taxpayers outside VAT with one business location.
• Notices (art. 1, art. 23). Assessments, notices, decisions and official communications are served to the taxpayer’s “e-filing” account and/or by registered post, and are treated as received no later than 10 calendar days after sending.

What it means

The law is in force. We have not found a later amendment to these rules, but Law 9920 has been the subject of further amending proposals, so check the current consolidated text before relying on these figures.

The auto-filed VAT return removes the option of simply not filing: a return now exists from the ledgers whether or not the business submits one, and the penalty still applies. A business whose sales or purchase ledger is incomplete should correct the auto-filed return rather than leave it.

The first POS deadline has passed. The general deadline of 31 December 2026 is still ahead for cash-selling businesses outside tourism accommodation, transport and the public sector.