Law No. 92/2014 "On Electronic Invoicing in the Republic of Albania" governs e-invoicing in Albania. In order to cut expenses, boost productivity, and enhance tax compliance, the law lays forth guidelines and practices for the use of electronic invoicing.
E-invoicing in Albania
Public
Albania
Author: Kristina Dosen
Category:
Fiscal subject related
Views:
3810
Content accuracy validation date:
31.03.2023
Content accuracy validation time:
09:51h
The steps involved in e-invoicing in Albania are as follows:
- The seller uses their accounting software or an e-invoicing platform to create an electronic invoice in a defined format (XML or EDI).
- A secure electronic channel, such as email, a web portal, or a mobile application, is used by the seller to transmit the electronic invoice to the buyer. For added security, the invoice must have a digital signature or other type of electronic identity.
- The buyer receives the electronic invoice and examines it using the digital signature or another form of electronic identification to confirm its legitimacy.
- The buyer pays the electronic invoice in accordance with the agreed payment method.
- The electronic invoice must be kept by the buyer and the seller for a minimum of 10 years in a safe and easily accessible electronic format.
It's vital to keep in mind that all transactions between taxpayers who are registered for VAT and whose annual turnover exceeds ALL 8 million must use electronic invoicing (approximately USD 77,000). Taxpayers with lower yearly turnover, however, are voluntarily encouraged to utilize e-invoicing.
Also, the Albanian tax authorities have set up a common platform for electronic invoicing (EFaktura.al) that enables taxpayers to send and receive electronic invoices in a uniform format. Moreover, the platform offers real-time transaction monitoring, which deters tax fraud and avoidance.
Other news from Albania
Albania Reminds Foreign Digital Service Providers of Local VAT Compliance Obligations
Public
Albania
Author: Ljubica Blagojević
Albania
Author: Ljubica Blagojević
Albania reminded foreign digital service providers that sales of digital services to non-VAT-registered customers in Albania are subject to local VAT rules. Such providers must appoint a tax representative, register for VAT, charge 20% VAT, and pay it through the representative. For supplies to VAT-registered Albanian businesses, VAT is handled by the local recipient through reverse charge. The no... Read more
Albania: General Directorate of Taxes Issues Compliance Reminder for Mandatory POS/POI Implementation
Public
Albania
Author: Ljubica Blagojević
Albania
Author: Ljubica Blagojević
The General Directorate of Taxes reminded affected entities that mandatory POS/POI electronic payment acceptance must be implemented by May 30, 2026. The obligation applies to accommodation, transport services, public institutions, and state-owned companies, with non-compliance after the deadline potentially leading to administrative measures. The obligation applies to points of sale in accommodat... Read more
Albania: Cashless Payment Compliance Deadline Approaching
Public
Albania
Author: Vukašin Santo
Albania
Author: Vukašin Santo
Businesses must enable cashless payments by May 30, 2026, to enhance transaction efficiency and transparency. Businesses and public entities subject to the new cashless payment requirement have 27 days left to comply with the obligation to enable cashless payments through POS/POI devices at sales points. The requirement applies to accommodation structures, transport service providers, and state-o... Read more
Reminder: fiscalization and electronic payment obligation for coastal businesses
Public
Albania
Author: Nikolina Basić
Albania
Author: Nikolina Basić
Law No. 79/2025 introduces stricter fiscalization and electronic payment requirements for coastal businesses, mandating POS terminals and setting limits on cash transactions to encourage card or bank payments above defined thresholds. The measure aims to modernize the tourism sector, reduce reliance on cash, and ensure smoother and more transparent transactions, especially ahead of the summer seas... Read more
New document was uploaded: Registration process in Albania
Albania
Author: Vukašin Santo
The purpose of this document is to provide an overview of the registration process required for fiscalization in Albania, in accordance with the Law on Invoice and Circulation Monitoring System (Law No. 87/2019). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Albania Updates Tax Procedures: Automated VAT Returns and Stricter Cash Limits
Public
Albania
Author: Ivana Picajkić
Albania
Author: Ivana Picajkić
In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more
Value Added Distribution Highlights Structural Gaps in Albania’s Economy
Public
Albania
Author: Vukašin Santo
Albania
Author: Vukašin Santo
An analysis of Albania’s economy from 2010 to 2023 shows that although the wage share of value added has increased, it remains below EU levels, while profits are exceptionally high and taxes relatively low, reflecting a growth model still heavily reliant on cheap, labour-intensive production rather than productivity gains. The distribution of value added is the main indicator of who benefits most... Read more