Electronic invoicing guide
Albania

The National Agency of the Information Society (NAIS) and General Directorate of Taxes.

Albania has implemented an invoicing model called the Audit System in order to combat tax fraud and simplify invoicing processes. This fiscalization system requires invoices to be declared to the Albanian Tax Administration (DPT) in real time through the Central Information System (CIS). The CIS verifies and assigns a unique code called the Numrin Identifikues të Veçantë të Faturës or NIVF code, which is then included on the invoice with a QR code.

Another characteristic of this system is the cold turkey approach. It entailed the mass use of electronic invoicing by the whole country in less than a year, which was implemented in 2021.

One of the benefits of the Audit System is that the mass adoption of mandatory e-invoicing also allows for instantaneous verification of the status of a sent invoice.

This assists with transparency in business transactions.