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"The penalty for non-declaration of employees and concealment of salary is doubled", what changes are foreseen in the 2023 fiscal package

2022-10-12 08:35:31Biznes SHKRUAR NGA REDAKSIA VOX

"The penalty for non-declaration of employees and concealment of salary is

The draft fiscal package of 2023 does not bring substantial changes to the tax laws except that it excessively increases the penalties for some categories and actions of businesses.

Fiscal changes next year consider fiscal measures for firewood, solar panel accumulators and electrical equipment. Also next year the fines will increase from 2 to 10 times for cases of evasion. Below are all the fiscal changes that were put into consultation yesterday by the Ministry of Finance.

Checkout limits apply

The taxpayer, who issues the invoice, is obliged at the beginning of each working day and before issuing the first invoice, to submit the information on the initial amount of cash in the cash register for each electronic invoicing device.

The taxpayer must submit in the same way any change in the amount of cash in the cash register during the working day.

The draft fiscal package for 2023 stipulates that the taxpayer, who issues the invoice, is obliged to deposit in his bank account or in his account opened in other non-banking financial institutions, the amounts that exceed the maximum cash level, as follows :

- Taxpayers with annual turnover, during the last year, up to 2 million ALL, up to 55,000 ALL;

-Taxpayers with annual turnover, during the last year, over 2 million and up to 10 million ALL, up to 250,000 ALL;

- Taxpayers with an annual turnover, up to the previous year, over 10 million ALL, up to 500,000 ALL or 2% of the annual turnover of the previous year, whichever is the higher value;

-From the above rules, only taxpayers who carry out currency exchange transactions are excluded, to determine the maximum amount of cash up to the amount of 1,700,000 ALL.

The fine for non-declaration of employees is doubled

Penalties for entity taxpayers for non-declaration of employees and concealment of salary are increased.

In the current legislation, the penalty is 100% of the obligation and contribution calculated for all taxpayers.

In the new changes, 200% of the liability and contribution is calculated for legal entity taxpayers and 100% of the liability and contribution for all other taxpayers. According to the Ministry of Finance, this change comes as a result of the necessity to toughen the penalties for this category of violations and taxpayers.

The fine for the individual declaration is reduced

The 2023 fiscal package revises the level of the fine for failure to submit on time the individual annual income statement for individuals from 5,000 ALL, which is currently 3,000 ALL.

The drafting of the necessary legal framework on the procedures to be followed by the tax administration for the control of taxpayers with high incomes will also begin.

Excise duty is removed for the item Accumulators (batteries)

In the draft fiscal package of 2023, the articles of head 8507 of the nomenclature of goods, specifically the item accumulators which are used for solar panels and electrical machines, will be removed from the list of excisable products and articles of the nomenclature of goods.

Exemptions from VAT for wood and donations

The fiscal package of the coming year provides for the exemption from VAT of funds received on the basis of a donation/grant agreement concluded between the Council of Ministers/Republic of Albania and foreign donors.

An exception is provided for:

- Treatment of supplies of goods/services, intended for the realization of projects as supplies similar to exports.

- Exemption from VAT on the import or domestic supply of electricity destined to be sold through the Albanian Energy Exchange.

Also, the fiscal package takes into consideration the exemption from VAT on the import or supply of firewood for the period January 1 - December 31, 2023.

Inclusion in VAT of energy

The fiscal package 2023 takes into consideration the transfer of responsibility for the payment of VAT, the taxable person for whom the supply of electricity is carried out through the mechanism of reverse charge (self-charging) and a special scheme for the Albanian Stock Exchange for energy trading.

The excise tax for beer is removed

The project-package of 2023 unifies the excise tax for Beer (domestic and foreign producers), regardless of the production quantity. The excise duty will be from ALL 360/HL to ALL 710/HL/alcoholometric scale.

According to the current law, producers with a production capacity of less than 200 thousand hectoliters pay an excise duty of 15 lek per liter, while above this limit 30 lek per liter.

The imposition of the bandage on the excise tax on beer was initially intended to protect domestic beer from imports, later during the implementation it became a cause for evasion, as the bandage was used for underreporting. Even imported beers often benefited from low excise duty reporting production capacity of less than 200,000 hectoliters.

The whey tax is removed

The milk whey tax and the milk cream tax are removed, respectively 150 ALL per kilogram. The dairy market is under pressure from the lack of domestic production from the decline in the number of cattle. Even last year, the government backed away from imposing a tax on milk powder imports.


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