Since 2021 Albania has required e-invoices in all business-to-business and business-to-government transactions, with real-time reporting of both cash and non-cash invoices to the tax administration’s central system.
From our guide “Doing Business and Investing in Albania”, 2024 edition. Rates and rules change, and the Fiscal Package 2026 brought further changes. Use this page as an overview and talk to us before acting on it.
What the law requires
Law No. 87/2019 made e-invoicing mandatory for business-to-government transactions from 1 January 2021 and for non-cash business-to-business transactions from 1 July 2021. Cash-paid invoices are also fiscalised: they are reported to the tax administration in real time.
There are exemptions from the obligation to issue electronic invoices for:
- Agricultural producers
- Tickets sold on public transport
- Ambulatory traders
- Taxpayers making supplies that are exempt from VAT
What an e-invoice is
An e-invoice is issued, transmitted, received and processed electronically, digital throughout its life. It is not the same as a PDF sent by email: it is a standardised data file that an ERP or financial system can process without human intervention. Our Tax Insight on document types for e-invoices explains each type used under Albania’s technical specifications.
Getting started
In the tax administration’s Self-care portal, a business registers its points of sale, its electronic equipment for cash-paid invoices and its operators, then installs its invoicing software, such as Billy, and uploads its electronic signature to start issuing signed e-invoices and cash-paid invoices.
Is e-invoicing mandatory in Albania?
Yes. E-invoicing has been mandatory for business-to-government transactions since 1 January 2021 and for non-cash business-to-business transactions since 1 July 2021, under Law No. 87/2019. Cash-paid invoices are reported to the tax administration in real time.
Who is exempt from issuing e-invoices?
Agricultural producers, ticket sales on public transport, ambulatory traders and taxpayers making VAT-exempt supplies.
Billy: e-invoicing made simple
Billy is our e-invoicing solution for e-invoices and real-time cash-paid invoices, ERP independent, on-premise or in the cloud, and backed by our accounting and tax team.
More from the guide
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Taxes in Albania
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