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Taxes clarify the action: Ambulances are not required to have invoices or tax documentation

2025-07-16 07:49:00, Ekonomi CNA

Taxes clarify the action: Ambulances are not required to have invoices or tax

The action launched by the tax administration with a focus on strengthening control of the invoiced sale of livestock products from farmers to producers and processors, in some regional markets, has also been accompanied by inspectors' control of street vendors.

Through a notice, Taxes informs that street vendors have no obligation to issue invoices and maintain tax documentation for goods.

"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 trade.

This exception is provided for in Law No. 87/2019, “On the invoice and the circulation monitoring system”, as amended, specifically in Article 5, point 1, letter c). Also, Law No. 9920, dated 19.05.2008, “On tax procedures in the Republic of Albania”, as amended, in Article 5, point 1, letter j), clearly defines the status and conditions for exercising the activity of street vendors.

The only obligations of a street vendor are:

Be over the age of 16;

Be self-employed and not employ other persons;

To trade in public spaces with a permit issued by the relevant Municipality;

Be registered as an ambulant with the Regional Tax Directorate;

To pay: Social and health insurance contributions; Fee for occupying public space; Applicable municipal taxes.

The Tax Administration 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./ Monitor Magazine





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