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For 2021, many issues for the full implementation of the process remain unresolved.
Due to the low number of small businesses that have not been fiscalized, the Ministry of Finance and Economy approved the decision to extend by 6 months the period without penalties for these entities until June 2022, from 31 December 2021, which was the deadline provided the end of the period without penalties.
So far, 42% of small businesses have been taxed. Accountants and auditors raise the concern that there are still unresolved issues of fiscalization by the Ministry of Finance and Economy and the tax administration that will complicate the process for 2022. According to the conclusions of experts published in the report “Fiscalization, challenges, opportunities and difficulties” for Small taxpayers are said to not only not have the proper infrastructure to implement the process, but this is an extra cost for these entities.
Accountants seek to find a suitable solution for rural entities, including not to be involved in fiscalization for a period of several years. “Taxpayers in rural areas find it difficult to connect to the Internet and the procedures regarding the fiscalization of invoices by taking them to the USB and going to the regional tax directorate are very difficult to trust to be done,” it said. report.
Of concern to experts are many other procedures that have not yet been resolved, such as invoice discharge, deadline for declaring books of sale and purchase and problems with import invoices.
Some of the problems of fiscalization for businesses
-Unlike e-filing, where the rights of use are clearly defined, of Admin users, or economists, or others, the entry in SelfCare is realized with the credentials of e-Albania. The e-Albania portal has confidential information, which not every operator should see, especially when it comes to third parties. It should be done as with e-filling, where there is special access and moreover there are special spaces for third parties and there is an exact difference between who entered the portal and what action he performed.
Uncertainty regarding the responsibility for the non-functioning of the invoice fiscalization should also be avoided. It is impossible for the user to understand what caused the problem and consequently its correction.
-Another issue is related to the download of invoices from SelfCare. Accountants need a lot of time to download invoices from Self Care and create / maintain accounting documents.
-The deadline for declaring the books of purchase and sale on the 10th, makes it impossible for the Approved Accountants, to verify the invoices, and to declare them, within the same day. Accountants usually have many clients and it is impossible to communicate with all of them, for approval of invoices and their timely declaration. From the discussions it seems that the Tax Administration and the Ministry of Finance and Economy consider it as a process that can be carried out on the 10th, but if we consider the accountants who have a large number of clients, I believe it is practically impossible. Furthermore with the fiscalization process, where the books could not be changed, there is no reason for the 10th to be for the book declaration and then to wait for the 14th for the VAT declaration. In this type of system, the time difference between these two dates can be done on one date. The deadline for declaration and payment of VAT can be extended to the 20th of the following month on the same date as the other monthly declarations of the taxpayer.
In the process, discrepancies are noticed between the implementation in applications and the legal basis. The current VAT instruction provides for a special procedure for reimbursable expenses which are not part of the taxable value of the supply. These are expenses that accountants, tax advisors, auditors, or attorneys typically incur in the name and on behalf of their clients. The instruction has provided that these amounts be included in the service bill but are not declared in the books as separate values. With fiscalization, the method described in the instruction can not be applied. Clearly either the guideline should be changed or the possibility of fiscalizing such values should be created.
-Another major problem remains the fiscalization of import invoices. Withdrawing data from the customs administration and confirming it by the taxpayer is a process welcomed by all. However, the need for fiscalization of invoices from foreign suppliers is unclear. Given that the process itself is not entirely accurate and the amounts to be declared do not reflect reality (only one supplier is allowed for a declaration without being able to include shipping costs or other costs that are part of the customs value). To our knowledge, none of the software solutions enables the completion of this process (fiscalization of import invoices) by transferring this process to the SelfCare portal, bringing the overload / deceleration of the latter. The time left to complete this process (72 hours) will create unnecessary pressure for taxpayers but especially for accountants. As an outside service, the accountant may not always be aware of the companies’ operations. Perhaps it is time to re-evaluate the benefits and costs of these processes.
Fiscalization progress
Numerical values are constantly changing, in line with the progress of fiscal reform. The progress of fiscalization until December 14 according to the data of the GDT is:
-59,000 fiscalized active taxpayers and over 126 million fiscalized invoices as of 01.01.2021;
-88,609 taxpayers or 73% of the total active taxpayers are provided with a fiscalization certificate;
-21,878 taxpayers or 86.4% of active big business taxpayers are provided with a fiscalization certificate;
-18,643 active big business taxpayers or 73.6% of the total, have issued fiscalized invoices;
-64,698 taxpayers or 71.1% of active small business taxpayers are provided with a fiscalization certificate;
-37,654 or 41.4% of active small business taxpayers have issued fiscalized invoices./ Monitor
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