Albania: New e-invoicing rules, procedures

Albania: New e-invoicing rules, procedures

New rules introduced by Law No. 87/2019 concern tax invoices—including measures for electronic invoicing (e-invoicing)—and have an effective date of 1 January 2021.

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  • The first category of taxpayers to implement the new invoicing procedures relates to those issuing invoices for supplies provided to governmental institutions (business-to-government or B2G supplies).
  • The second category of taxpayers will be those that provide business-to-business (B2B) supplies, with an application date no later than 1 July 2021.
  • The third category of taxpayers will be those supplying goods and services to consumers, or business-to-consumer (B2C) supplies, with an application date of 1 September 2021.

The electronic invoice (e-invoice) is to be the formal document supporting B2G and B2B transactions. An e-invoice can be used also for supplies made to customers not registered for tax purposes if payment for the supply is not made in cash.

The e-invoices can be issued only from a software or solution that is certified by the tax authorities and that is compatible and secure so as to allow for transmission of the information on the supplies in real time. Only e-invoices issued from such software can be reported and considered to be a valid document for tax purposes. A business entity may use also a software developed internally, provided that it is certified by the tax authorities. 

The “simplified fiscalisation procedure” consisting of registration of any invoice via a portal does not require installation or use of any specific invoicing software, but is available only to a limited category of taxpayers or public authorities.

Lately, there are a number of companies that have developed different invoicing solutions for B2G, B2B, and B2C transactions. A list of the certified solutions developed by these companies is available on the website of the Albanian tax authorities.

Read a January 2021 report prepared by the KPMG member firm in Albania

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