Cash register reimbursement deadline expires

TIRANA, March 1 – Only around 60 percent of small businesses will be able to benefit tax reimbursement for cash registers following the expiry of the legal deadline on February 28, 2011. Tax directorate sources say around 75 percent of small businesses operating in Tirana have bought cash registers whose use became compulsory since last year. The percentage in some northern cities is below 40 percent, local media report. A considerable number of businesses bought their cash registers only few days before the expiry of the deadline on Feb. 28.
According to a government decision, only small business owners who bought compulsory cash registers from authorized companies until February 28, 2011 will benefit reimbursement in local government taxes.
The reimbursement criteria and procedures foresee that small business owners can submit the necessary documentation to benefit up to 44,000 lek (410 dollars) VAT excluded until March 31 at their municipal or communal tax offices.
The tax administration says it fined hundreds dozens of small businesses on cash registers during controls carried out this year. The cash registers bill was approved last year amid debates in a government effort to fight informality and tax evasion.
Until recently, if a business had not installed the fiscal cash registers it would face of a fine of 20,000 to 100,000 lek.
But even if the business installs the cash register, changes to the law provide for a series of fines for violations that presumably can take place even if a cash register is present.
So if the business does not issue receipt for every sale made, the first time it is caught, it is fined 100,000 lek. The second time is 500,000 lek. The law provides for termination of activity for six months if violations continue after that.