E-invoicing in Albania

Albania operates a centralized real-time e-invoicing and fiscalization system called e-Fatura, managed by the General Directorate of Taxation. The system applies a clearance model where invoices must be validated and assigned a unique fiscalization code before being issued to customers. The regime covers B2G, B2B, and B2C transactions and functions as both an e-invoicing and real-time VAT reporting system.

Invoice format

XML (Albanian fiscalization schema)

Submission or exchange

National Tax Authority Platform (e-Fatura)

Scope, model and deadlines

Clearance. Real-time validation required before invoice is legally issued. Mandatory since July 2021 for VAT-registered taxpayers.

Invoice format

XML

Submission or exchange

Clearance model. Invoice must be validated and receive a Unique Invoice Number (NIVF) before issuance.

Scope, model and deadlines

Clearance Mandatory since July 2021 under the fiscalization reform.

Invoice format

XML reporting to tax authority. Receipt issued to consumer.

Submission or exchange

e-Fatura system integrated with fiscal devices/software.

Scope, model and deadlines

Real-time fiscalization. Each transaction must be reported and assigned a fiscal code. Phased rollout completed in 2021. Applies to cash and non-cash transactions.

Earlier guidance (pending review)

Mandatory

Applicable transactions

Real-time reporting required for all VAT transactions since 2021. Not 2023. The fiscalization reform became fully operational in 2021.

Format

XML real-time transmission via e-Fatura