Jonada Mamo – “University Aleksander Moisiu” Durrës, Albania

Rovena Vangjel – “University Aleksander Moisiu” Durrës, Albania

Fiscalization process;


Abstract: During the year 2021, the government took measurements for the full implementation of the law no. 87/2019 date 18.12.2019 “On electron­ic invoice and the turnover monitoring system”. All businesses in Albania ex­perienced a difficult period through staff training and continuous online platform problems of the software etc. Now, one year after the implementa­tion of the law we may see if there is any positive effect on the business’s ac­tivities. What about this process in other countries in the region? The ques­tionnaire was created for companies in the cities of Tirana and Durres. The results will show the effort of the tax authority administration to support businesses during this transition phase and if there are still fiscal and techni­cal challenges for both parties after the full process of implementation. We will also analyze if this process has had an impact on the informal econo­my in Albania.

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7th International Scientific Conference – EMAN 2023 – Economics and Management: How to Cope With Disrupted Times, Ljubljana, Slovenia, March 23, 2023, CONFERENCE PROCEEDINGS, published by: Association of Economists and Managers of the Balkans, Belgrade, Serbia; ISBN 978-86-80194-69-1, ISSN 2683-4510, DOI:

Creative Commons Non Commercial CC BY-NC: This article is distributed under the terms of the Creative Commons Attribution-Non-Commercial 4.0 License ( which permits non-commercial use, reproduction and distribution of the work without further permission. 

Suggested citation
Mamo, J., & Vangjel, R. (2023). Is the Fiscalization Process a Sustainable Tool to Reduce the Informal Economy? The Effects and Challenges after the Implementation Compared with the Region Countries. In V. Bevanda (Ed.), International Scientific Conference – EMAN 2023: Vol 7. Conference Proceedings (pp. 65-73). Association of Economists and Managers of the Balkans.


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Council of Ministers, Republic of Albania. (2022). Economic Reform Programme, 2022-2024.

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Hykaj, A., & Angjeli, A. (2023). Was Albania ready for the implementation of the Fiscalization Process? Tiranë: The Mediterranean University of Albania.

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Additional reading

Casey, P., Castro, P. (2015). Electronic Fiscal Devices (EFDs) An Empirical Study of their Im­pact on Taxpayer Compliance and Administrative Efficiency, IMF Working Paper

General Directorate of Taxation (GDT), Fiscalization Service – Technical Specifications, Avail­able at:

Serbian Fiscalization Act. Available at:­ments-to-the-law-on-fiscalization.html 

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