Albania
ALLaw 87/2019 combines real-time fiscalisation of every invoice with mandatory e-invoices for non-cash business and public-sector transactions, exchanged through a central invoice platform.
Guide reviewed .
Invoicing and electronic documents
Platforma qendrore e faturave (central invoice platform)
The state platform through which all e-invoices are exchanged after fiscalisation. AKSHI, the National Agency for Information Society, runs it technically; the data belong to the central tax administration. Small taxpayers and public bodies may also issue invoices directly on it.
Albanian e-invoice service · Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidated
Fiscalisation service
Each invoice is fiscalised with the tax administration in real time through certified software or an authorised device before it is given to the customer.
Tax administration fiscalisation service · Official source: General Directorate of Taxes · fiscalisation and e-invoice specifications
E-invoice standards
The tax administration publishes e-invoice technical specifications based on EN 16931, with both UN/CEFACT CII and UBL 2.1 syntaxes, in line with Directive 2014/55/EU. Albania has no Peppol Authority, and the e-invoices go through the national platform rather than a Peppol network.
EN 16931 in UBL 2.1 or CII · Official source: General Directorate of Taxes · fiscalisation and e-invoice specifications
In Albania, fiscalisation and e-invoicing are one process. An e-invoice is valid for exchange only after it has been fiscalised, and it then travels through the central invoice platform, not through Peppol. Software that issues invoices must be certified by the tax administration and AKSHI. See the tax administration’s fiscalisation page for the certified software list and the e-invoice service specifications.
The specifications follow EN 16931, so data models built for European e-invoicing carry over. Delivery and fiscalisation still have to use the Albanian services. The B2B obligation depends on how the invoice is paid: a non-cash invoice between taxpayers must be an e-invoice, while a cash sale gets a fiscal receipt.
Legal guide
B2G · public-sector invoices
MandatoryInvoices in transactions with public bodies must be e-invoices. Classified procurement, or procurement requiring special security measures, is exempt.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidatedB2B · business invoices
Mandatory for non-cash paymentsWhere seller and buyer are taxpayers, an invoice paid or to be paid without cash must be issued, sent and received as an e-invoice. It must be fiscalised and meet the Albanian technical standards. For goods moved by transport, the seller fiscalises the e-invoice before transport and gives the carrier a printed QR code.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidatedB2C and exports
Optional e-invoiceFor non-cash sales to buyers who are not taxpayers, the invoice may be electronic, but the buyer can choose paper or email. Invoices to buyers resident in an EU member state may be electronic only with the buyer’s consent.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidatedFiscal receipts
MandatoryCash transactions must also be fiscalised through certified software or devices. Banks and other payment providers must report payments processed for e-invoices to the tax administration each day.
Official source: General Directorate of Taxes · fiscalisation and e-invoice specifications
Timeline
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Law 87/2019 adopted
Parliament adopted the Law on the Invoice and Circulation Monitoring System. It was later amended by laws 108/2020 and 83/2025.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidated -
Public-sector e-invoicing
The law took effect for non-cash transactions between taxpayers and public bodies.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidated -
Business e-invoicing
The law took effect for non-cash transactions between taxpayers.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidated -
Cash transactions fiscalised
The law took effect for cash transactions, regardless of VAT liability or annual turnover.
Official source: General Directorate of Taxes · Law 87/2019 on the invoice and circulation monitoring system, consolidated
Peppol in Albania
- Directory participants
- 8
- Document families
- 8
Peppol Authority: OpenPeppol.
1 certified service provider based in Albania.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 6 participants
- 6 participants
- ApplicationResponse2 participants
- 2 participants
- 2 participants
- 2 participants
- 2 participants
- CrossIndustryInvoice1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 |
Registration dates in the current Directory snapshot.