The POS/POI deadline is not the same for every business. The Tax Administration's September notice points cash-selling businesses to 31 December 2026, while keeping earlier deadlines and specific exceptions. Start with your activity and registered status, not the size of your shop.
Which date should you check?
Article 59/3 of the tax procedures law sets an earlier date, 30 May 2026, for accommodation, transport and the specified public-sector categories. The later date is not an extension for those businesses. Read the current law against your exact activity if the category is unclear.
The DPT notice also identifies exceptions involving internet coverage, exemption from invoicing, and a combined status test. Under that combined test, being outside VAT is only one condition; the other conditions must also be met.
Check the POS/POI conditions
An orientation based on article 59/3 and the DPT notice of 21 September 2026. Use your registered status, not an estimate.
Answer the relevant questions to see the next step.
Read the conditions without answering
For cash sales, check the exceptions for areas without internet and exemption from invoicing. The combined exception requires all four: outside VAT, personal business income-tax responsibility, no more than one location and sole self-employed status.
For covered businesses, distinguish the earlier-category deadline of 30 May 2026 from 31 December 2026 for the others. Verify any unknown fact before making a decision.
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authorityTurn the result into a practical plan
Ask your accountant to check the tax responsibilities, employment category and locations recorded for your business. Keep the evidence behind an exception with your records. An answer you selected in this tool is not that evidence.
For an installation, ask the payment provider for a written offer covering the device, transaction fees, settlement timing, supported connections and support arrangements. Confirm how your staff will match card receipts to invoices and the amounts reaching the bank. A terminal receipt and a fiscal invoice serve different purposes.
Illustrative example: a business has two shops, but takes card payments only at the first. The owner should review each covered point of sale, rather than assume one terminal settles the question for both locations.
Questions owners ask
Does a small turnover automatically mean an exception?
No. Use the conditions in the rule and your registered facts. Turnover alone is not the combined test described in the notice.
What if I do not know my employment category?
Select “Not sure” and check the registration with your accountant. Do not guess a status to obtain an exception.
Does this tool order a terminal or notify the tax office?
No. It gives an initial orientation. Installation and any necessary clarification are separate steps.
For the wider monthly routine, read how to match invoices and receipts. Talk to Pivot about your accounting setup.
Official sources and period
Sources consulted on 27 October 2026. Practical checklists and examples are prepared by Pivot; they are not official forms. Check the relevant period and rules before applying this to your circumstances.
