E-invoicing

April 10, 2020

A new law “On electronic invoice and the turnover monitoring system” (known as the law on e-invoice or fiscalization) was approved by the Albanian parliament on 18 December 2019. Guideline No. 16, date 3.4.2020 of the Ministry of Finance published on the Official Gazette on 10 April 2020  provides clarification for the implementation of this law. As outlined below, the measures in the law become effective on different dates.

Effective date Type of transaction
1 September 2020 Cash transactions by taxpayers subject to VAT and corporate income tax (CIT) with an annual turnover exceeding ALL 8 million
1 January 2021 Cash transactions by taxpayers subject to simplified CIT with an annual turnover not exceeding ALL 2 million; and Cashless  transactions between taxpayers and public government bodies
1 July 2021 Cashless transactions between taxpayers

All taxpayers will need to implement a e-invoicing solution for the purposes of issuing and receiving sale invoices and accompanying invoices, communicating with the tax authorities via a central invoicing platform, performing fiscalization procedures and electronic exchange of messages, by using a secure network for data transfer via an internet connection. The central invoicing platform will be established, developed, maintained, and administered by the National Agency for Information Society (NAIS); however, the data exchanged through the platform will be managed by the Albanian tax authorities. This guideline issued by the Ministry of Finance provides specific instructions for the following areas:

  • Taxpayers required to issue e-invoices
  • Taxpayers not required to issue e-invoices
  • General and specific rules to issue e-invoices
  • The moment when e-invoices are issued
  • General information of the e-invoice
  • Generation of the specific identification number of the invoice
  • Generation of the security number for the issuer of the e-invoice
  • Generation of QR code
  • Registration of the software developers and software maintenance
  • E-invoicing/fiscalization system
  • Fiscal equipment and fiscal solution
  • Fiscalization procedure for sales invoices
  • Fiscalization of monetary transactions
  • Fiscalization for imported goods
  • Fiscalization for  services rendered by non-residents
  • Sales from vending machines
  • Sales invoices for cash transactions
  • Central platform of e-invoices
  • Interruption of the internet connection
  • Malfunction of the fiscal device
  • No internet connection available
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