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Albania E-Invoicing

Live & MandatoryLast verified 2026-05-19

Comprehensive fiscalisation regime mandatory across all B2G, B2B and B2C transactions since 2021, with real-time clearance to the Central Information System.

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Key compliance facts

Standard

XML (UBL 2.1 / UN/CEFACT CII XML Schema 16B)

Authority

GDT — General Directorate of Taxes (Drejtoria e Përgjithshme e Tatimeve / DPT)

Mandatory For

All taxpayers, including foreign nationals operating Albanian entities, for B2G, B2B and B2C

Effective Date

Jan 1, 2021 (B2G) · Jul 1, 2021 (B2B) · Sep 1, 2021 (B2C) · May 30, 2026 (POS for tourism/transport) · Dec 31, 2026 (POS for all)

About Albania E-Invoicing

Albania operates one of Europe's most comprehensive fiscalisation regimes under Law No. 87/2019 'On the invoice and the turnover monitoring system'. All taxpayers must issue invoices through certified software and transmit them in real time to the Central Information System (CIS), maintained by AKSHI on behalf of the General Directorate of Taxes (GDT). The CIS assigns each validated invoice a unique NIVF code and generates a QR code linking back to the central system. Rollout was phased: B2G from 1 January 2021, B2B from 1 July 2021, and B2C from 1 September 2021. Penalties were significantly tightened by Law No. 83/2022 from 1 January 2023. POS terminal use becomes mandatory for tourism and transport businesses by 30 May 2026, and for all other businesses by 31 December 2026.

Implementation Phases

  1. ✓

    B2G mandate

    Jan 1, 2021

    Cashless B2G invoices required to be fiscalised in real time.

  2. ✓

    B2B mandate

    Jul 1, 2021

    Cashless B2B invoices added to fiscalisation scope.

  3. ✓

    B2C mandate

    Sep 1, 2021

    All cash and non-cash transactions must be fiscalised regardless of taxpayer size.

  4. ○

    Mandatory POS — tourism/transport

    May 30, 2026

    POS terminals become mandatory for tourism and transport businesses.

  5. ○

    Mandatory POS — all businesses

    Dec 31, 2026

    POS terminals become mandatory for all other businesses.

Key Compliance Facts

  • Real-time clearance to the Central Information System (CIS)
  • Each invoice receives a NIVF unique identifier and QR code
  • Formats: UBL 2.1 / UN/CEFACT CII XML Schema 16B
  • Offline contingency: upload within 48 hours of reconnection
  • Archive retention 5 years minimum
  • Penalties tightened by Law No. 83/2022 (effective Jan 1, 2023)

Frequently Asked Questions

Is e-invoicing mandatory in Albania?

All taxpayers, including foreign nationals operating Albanian entities, for B2G, B2B and B2C. Status: Live & Mandatory.

Which authority regulates e-invoicing in Albania?

GDT — General Directorate of Taxes (Drejtoria e Përgjithshme e Tatimeve / DPT)

What e-invoicing standard does Albania use?

XML (UBL 2.1 / UN/CEFACT CII XML Schema 16B)

What is the e-invoicing model in Albania?

Clearance (fiskalizimi) via Central Information System (CIS)

When did Albania e-invoicing take effect?

Jan 1, 2021 (B2G) · Jul 1, 2021 (B2B) · Sep 1, 2021 (B2C) · May 30, 2026 (POS for tourism/transport) · Dec 31, 2026 (POS for all)

Topics

clearanceBalkansEU-candidatefiscalisationNIVF