Electronic invoicing guide
Albania
Digital reporting requirements
B2G, B2B & B2C: Clearance.
Obligatory
- B2G: Issuing & Receiving Mandatory
- B2B: Issuing & Receiving Mandatory
- B2C: Issuing & Receiving Mandatory
These obligations apply to all taxable persons, including non-resident businesses operating in Albania.
Authority
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.
Platform
Central Information System (CIS)
Format
UN/CEFACT, UBL 2.1
Storage time
5 years, starting from the year following their issuance.
Reporting and processes
VAT Reports and Declarations
Thanks to e-invoicing and e-reporting, the Albanian government receives real-time data on all transactions through the CIS (Tax Information System). This enables an increasing level of automation in tax compliance:
Since April 2025: The Directorate-General for Taxation has introduced pre-filled VAT returns based on data from the digital sales and purchase ledgers in the tax system. The taxpayer reviews, adjusts if necessary, and confirms the return by the 14th of the following month.
Since January 2026 (Law 79/2025): If a taxpayer fails to file their return on time, the system automatically generates and files it within 24 hours using the data already recorded. Penalties for late filing still apply, and discrepancies may lead to a tax audit.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
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