Fiscalization and E-invoicing in Albania (B2B and B2C in 2021)
E-invoicing in Albania has been in use since 2021 with the electronic invoice Law Për Faturën dhe Sistemin e Monitorimit të Qarkullmit.
Last modified on 2023-07-24 in Countries
UN/CEFACT, UBL 2.1
Central Information System (CIS)
Drejtoria e Përgjithshme e Tatimeve
Fizkalizimi
2021
2021
5 years
With the adoption of electronic invoicing, Albania, a nation that embraces technical innovations, has made great progress toward modernizing its tax system and facilitating smoother business transactions.
Since 2021, Albania has enforced the use of e-invoices in all business transactions. This was enforced by the Drejtoria e Përgjithshme e Tatimeve (DPT) and made possible through their invoicing platform called the Central Information System (CIS).
Due to technical specifications about B2B, B2C, and B2G e-invoicing being implemented according to EU standards since 2021, no updates are to be expected for the foreseeable future.
1 January 2021: Mandatory e-invoicing for cashless transactions between taxpayers and public administrations (B2G).
1 July 2021: Mandatory e-invoicing for cashless transactions between taxpayers (B2B).
1 September 2021: Online reporting for B2C transactions and all cash and non-cash transactions must be registered regardless of tax liability or annual turnover.
With the new financial control model called fizkalizimi in 2021, all issued invoices and receipts have to be reported online by taxpayers and public administrations. This includes both cash and non-cash invoices that must be entered into the Albanian Tax Authorities database in order to be compliant.
Along with the benefits of e-invoicing for VAT purposes, they required the implementation of legislation such as Ligji Nr.87/2019 (Për Faturën dhe Sistemin e Monitorimit të Qarkullmit) which was approved by the Albanian parliament on 18 December 2019. They also have the added pressure of enforcing this law on e-invoicing since this is also a requirement in order to become a candidate for entering the European Union.
Albania has implemented a new invoicing model called the Audit System in order to combat tax fraud and simplify invoicing processes. This new fiscalization system requires invoices to be declared to the Albanian Tax Administration (DPT) in real-time through the Central Information System (CIS). The CIS then verifies and assigns a unique code called the Numrin Identifikues të Veçantë të Faturës or NIVF code. This is then placed on the invoice with a QR code.
Another characteristic of this system is the cold turkey approach. It entails the mass use of electronic invoicing by the whole country in less than a year, which became a reality in 2021.
A benefit of the Audit System is that the mass adoption of mandatory e-invoicing also allows for instantaneous verification of the status of a sent invoice. This assists with transparency in business transactions.
The CIS is the central invoicing platform maintained by the Agjencia Kombëtare e Shoqërisë së Informacionit (AKSHI) and the National Agency for Information Society (NAIS) in the Republic of Albania. It accepts and validates both invoices and accompanying invoices, along with offering users the option of downloading or printing the invoice directly from the platform.
When there is no change in ownership of the items being transported within the Republic of Albania, an "accompanying invoice" is used as a transport document.
DDD Invoices simplifies electronic invoicing in Albania by providing a solution that integrates into your existing software through a single API. This allows companies to automate the invoicing process and satisfy VAT e-invoicing rules in the CIS platform. We handle e-invoice creation, distribution, and archiving, allowing you and your clients to send and receive e-invoices seamlessly within your existing software.
We stay up to date with local tax regulations, so you don’t have to. Mandatory e-invoicing compliance and business expansion into Albania will become a breeze. If we do not currently serve a territory where you require e-invoicing, let us know, and we can develop it in 2-3 weeks. This way, we can ensure VAT compliance at all times, wherever you do business.
Businesses in Albania must archive and store electronic invoices for 5 years as mandated by the Albanian General Directorate of Taxes (DPT). Proper archiving practices ensure easy access to historical invoices during tax audits or compliance checks.
The storage period begins the year after they have been issued, and your storage solution must make sure that the authenticity of origin, integrity of content, and legibility of documents are safely stored in the cloud.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.