Shqipëria Posted on 2026-01-05 12:17:00

Cash payments are limited for transactions over 100 thousand lekë - New rules for businesses and individuals, who is affected

From Elisabeta Dosku

Cash payments are limited for transactions over 100 thousand lekë - New

Businesses will no longer be allowed to use cash for large-value transactions. Recent legal changes, now in effect, limit large cash payments, as part of measures to increase the formalization and traceability of payments.

Thus, according to the new rules, taxpayers, such as natural persons, commercial individuals, self-employed persons or entities, cannot carry out cash sales or purchase transactions between themselves, when the transaction value is greater than 100 thousand lekë. In these cases, the transaction must be carried out through a bank and the invoice is issued as a B2B electronic invoice.

Meanwhile, other restrictions are also foreseen for transactions between taxpayers and individuals. Natural persons, commercial individuals, self-employed persons or entities cannot carry out cash sales or purchase transactions with individuals when the transaction value is higher than 500 thousand lekë.

For these cases, the invoice will be issued as a simple invoice, with the individual's data, by selecting the non-cash option, while payment must be made through the banking system.

The authorities clarify that these measures only affect those who carry out transactions with such amounts in cash, while for entities that do not operate with these values, the change is of an informative nature.

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