Street vendors/DPT: They are not required to have invoices or tax documentation!
The Tax Administration informs the public and individuals registered as "street vendors" that, based on the tax legislation in force, they are not obliged to issue tax invoices nor to maintain tax documentation for the goods or services they sell.
This exception is provided for in the law "On the invoice and the circulation monitoring system".
Also, the law "On Tax Procedures in the Republic of Albania" clearly defines the status and conditions for the exercise of the activity of street vendors.
The only obligations of an itinerant trader are: to be over the age of 16; to be self-employed and not to employ other persons; to trade in public spaces with a permit issued by the relevant municipality; to be registered as an itinerant with the Regional Tax Directorate; to pay social security and health insurance contributions; the fee for occupying public space; applicable municipal taxes.
The Tax Administration says it remains committed to creating a climate of trust and cooperation with citizens, ensuring that every tax policy is implemented in a fair, transparent and understandable manner for all.
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