Resources
E-Invoicing In Albania
Legislation
Law No. 87/2019 “ON THE INVOICE AND CIRCULATION MONITORING SYSTEM”
Ligji Nr.87/2019 “PËR FATURËN DHE SISTEMIN E MONITORIMIT TË QARKULLIMIT”
Tax Authority
Law No. 87/2019 “ON THE INVOICE AND CIRCULATION MONITORING SYSTEM”
Ligji Nr.87/2019 “PËR FATURËN DHE SISTEMIN E MONITORIMIT TË QARKULLIMIT”
Mandatory Status
- e-Invoice
- B2G Procurement
Mandatory - B2B Procurement
Mandatory - B2B Procurement
Mandatory - e-Filing and Purchase-sales books
Mandatory
Format
XML
QR code
Mandatory in print
e-Signature
Mandatory
Archiving
5 years
The Albanian government introduced a new tax reform called fiscalization (fizkalizim) in which all issued cash and non-cash invoices and accompanying invoices can be uploaded to the Tax Authority’ database.
It includes online reporting of all issued invoices and receipts. Issuing invoices and receipts is mandatory from 2021 for all resident and non-resident taxpayers.
All taxpayers must file VAT returns and purchase-sale books electronically to tax authorities monthly.