ALBANIA
E-INVOICING
Latest update november 4th 2024
On this page you will learn more on e-invoicing in Albania
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.
Status: 🟢 Live
Covered by DT: 🟢 Yes
Scope
- Mandatory e-Invoicing for B2G and B2B transactions
- Mandatory e-Reporting for B2C transactions
Adoption timeline
- January 1st , 2021: mandatory e-Invoicing for cashless transactions between taxpayers and public bodies (B2G)
- July 1st , 2021: mandatory e-Invoicing for transactions between businesses (B2B)
- September 1st , 2021: mandatory e-Reporting for all cash and non-cash transactions among taxpayers, regardless of tax liability or annual turnover
Model
CTC model referred to as Audit System
The fiscalization system mandates that invoices must be reported in real-time to the Tax Administration (DPT) via the Central Information System (CIS). The CIS verifies the invoice and assigns a unique identifier, the NIVF code, which is then added to the invoice along with a QR code
Format
- UN/CEFACT
- UBL 2.1
Archiving
5 years
External references:
- Tax Authority – General Directorate of Taxes (DPT) – [link]
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