Albania introduced a comprehensive fiscalisation model known as “Audit System” or “e-Fiskal” (fizkalizimi), a mandatory, real-time e-invoicing system in phases in 2021.
This system requires B2G, B2B and B2C transactions to be submitted through Albania’s Central Information System (CIS) platform, which is regulated by the General Directorate of Taxes (GDT).
This system seeks to improve efficiency, modernise tax collection, and combat fraud while aligning with EU standards.
This page provides an ideal overview of e-invoicing requirements. Bookmark it to stay ahead of regulatory changes.
As of 2018, all VAT-registered businesses in this country are required to issue e-invoices via the e-Fiskal system.
In 2021, the system was expanded, meaning that all e-invoices must now be transmitted in real-time to the Central Information System (CIS), a centralised electronic invoicing and fiscalization platform in Albania managed by the General Directorate of Taxes (DPT).
Similar to B2B transactions, all businesses in Albania must issue e-invoices in real-time when processing or conducting transactions with public authorities and government entities. These e-invoices must be submitted to CIS in real-time.
While Albania e-invoicing is mandatory with its own fiscalistion model, it is also integrated within the Peppol network—aligned with EU standards and processes.
Albanian businesses can use Peppol Access Points to exchange e-invoices with international companies, governments and customers in other Peppol-connected countries and territories. Albanian businesses can use Peppol Access Points to exchange e-invoices with international companies, governments and customers in other Peppol-connected countries and territories.
Peppol is an international framework that facilitates cross-border and intergovernmental trade.
Learn more about Peppol e-invoicing.
Albania e-invoicing follows a structure that ensures compliance with CIS and GDT.
All companies and businesses in Albania are required by law to use certified software to prepare and issue e-invoices. Furthermore, all e-invoices must be submitted to CIS, which is maintained by the National Agency for Information Society (AKSHI).
The CIS system accepts formats such as UN/CEFACT Cross-Industry Invoice (XML Schema 16B) and UBL 2.1 (ISO/IEC 19845:2015). E-invoices must also be stored for a minimum of five years as part of the archiving obligations.
The CIS portal is also managed by the General Directorate for Tax (DPT), which is responsible for verification and assigning unique codes known as NIVF (Invoice Unique Verification Number). A PDF invoice is then issued with a QR code of the NIVF, and can then be saved, downloaded or printed via the CIS portal.
Discover the key dates in Albania’s mandatory e-invoicing journey:
E-invoicing in Albania has quickly evolved since its first regulation in 2018, culminating in the mandates introduced in 2021.
International e-invoicing compliance can be complex, as mandates can happen frequently and without notice. Sovos can help.
Contact us to learn how to free yourself up by choosing a compliance partner who can handle tax and e-invoicing for you, both now and as changes happen.
Albania’s e-invoicing is mandatory for B2G, B2B and B2C cashless transactions as of 2021, as part of the e-Fiskal or Audit System. All e-invoices must be transmitted in real-time to the Central Information System (CIS), a centralised electronic invoicing and fiscalisation platform of Albania.
There are specific exemptions from Albanian e-invoicing requirements, including:
The accepted formats for Albania e-invoicing are UN/CEFACT Cross-Industry Invoice (XML Schema 16B) and UBL 2.1 (ISO/IEC 19845:2015), both of which are XML formats widely used in the EU for e-invoicing purposes.
