Covered by Complyance

Albania

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

XML

Infrastructure

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

Model

Clearance

E-reporting

Status

Mandatory

Format

XML real-time transmission via e-Fatura

Scope & deadline

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

More info

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.

Tax authority

General Directorate of Taxation

Archiving period

10 years

E-signature

Electronic signature or digital certificate is required for authentication within the fiscalization system. Integrity and authenticity are ensured through system validation and fiscal codes.

Regulation

Law No. 87/2019 on Fiscalization and related VAT legislation.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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