The template and content of the required forms to be submitted electronically shall be defined through an Instruction of the Minister of Finance.

Starting from 1 January 2012, taxpayers registered with the Regional Tax Directorate of Large Taxpayers, taxpayers registered for VAT and corporate income tax registered with other Regional Tax Directorates, taxpayers registered for VAT and subject to personal income tax for small business, and public entities are required to submit monthly payroll and statements of changes in the number of employees through electronic form.

However, currently all taxpayers that have the obligation to declare and pay social security/health insurance contributions should make a “double” submission (i.e. hard copy and electronic submission) of the monthly payroll and of the statements of changes in number of employees. These submissions should be followed for the first six months of 2012. During this six month period, the date of the document which is submitted first, i.e. electronically or in hard copy, shall be considered for filing deadline purposes.

Based on the new provisions of the decision, for identification purposes of the employees declared in payroll, the personal number of the ID cards as specified by Law No 8952 "On the identification documents of the Albanian citizens" dated 10 October 2002 (as amended) should be used.

Entry into force

This Decision of Council of Ministers No 899 dated 14 December 2011 is published in the Official Gazette No 169 dated 29 December 2011 and has entered into force on publication date.