Every business operating in Albania is required to issue invoices that comply with local tax regulations. Whether you’re selling products or services, invoices must be created, transmitted, and stored according to legal standards. Failure to comply can result in penalties, blocked operations, or issues with tax audits.
Business registration comes first
Before you can issue any invoice, your business must be properly registered with the National Business Center and have an active tax identification number. You must also be registered with the General Directorate of Taxes and classified under the appropriate business activity.
If your annual turnover exceeds the VAT threshold, you must also register for VAT and include your VAT number on all issued invoices.
E-invoicing system in Albania
Albania has adopted a centralized electronic invoicing system. All invoices must be issued digitally through the official tax platform. This applies to B2B, B2C, and B2G transactions. Each invoice is submitted in real-time to the tax authority and must follow the official digital format.
To access the system, your company must register with the e-invoicing platform and use approved billing software or certified service providers. Paper invoices are no longer accepted for tax purposes.
Mandatory invoice details
Each invoice must include specific elements to be considered valid. These include the name and NUIS (tax ID) of the issuer and recipient, invoice number, date of issue, product or service description, quantity, unit price, VAT amount (if applicable), and the total amount payable.
Invoices must also be issued in Albanian lek, even if the transaction was agreed in foreign currency. You may include a secondary currency, but the official amount must always be shown in ALL.
Record keeping and compliance
All businesses are required to keep digital records of issued invoices for a minimum number of years, as determined by tax regulations. These records must be available for inspection upon request.
Legal invoicing is a core requirement of doing business in Albania. By registering properly, using the official e-invoice system, and following format rules, you ensure your operations remain compliant and fully traceable under Albanian tax law.