The tax administration has asked businesses to submit inventories by the end of this month.
"Based on Law No. 9920 dated 19.05.2008 "On Tax Procedures in the Republic of Albania", as amended, Article 60 "Taxpayers' obligation to provide information to the tax administration", we inform you that you must deposit the analytical inventory dated 31.12.2025", states the notice sent to the entities.
The inventory should contain information about raw materials, finished products, goods for resale, detailed in units, quantities, prices and values.
This information must be uploaded electronically to the e-Filing tax system, in the "My Issues" section, by 31.01.2026, with the name Inventory 31.12.2025.
Based on the risk analysis, taking into account a series of indicators such as failure to submit on time, its inaccuracy, inconsistency with fiscalization data, etc., the taxpayer may be considered at risk and becomes the subject of on-site verification for the accuracy of this inventory, the tax notification is completed.
There are businesses that complain that after problems they encountered with self-care, which was completely out of order for three weeks until yesterday, this deadline is too tight, as they have not had access to invoice reconciliation. Others claim that the malfunctioning of self-care does not hinder taxpayers, as the information can be obtained from the e-filing tax system.
The malfunction of self-care has also hindered businesses in drafting their 2025 financial statements. "Normally, Self Care is the main basis for reconciliations. Even now, during the preparation of the 2025 Annual Financial Plan, some reconciliations need to be performed with Self Care, so it is necessary to have access to the platform," accountant Sotiraq Dhamo previously stated.
The Albanian Association of Accountants and Financiers also requested an emergency plan and an extension of the balance sheet deadlines, which are March 31, but their preparation takes time and work starts in January.
According to the association, reconciling sales and confirming purchases between what the software reports and what the tax server has "swallowed" has become an impossible mission. Without this clear picture, the drafting of Financial Statements turns into an exercise in guesswork, violating the basic principle of truthfulness./Monitor
