Electronic invoicing 2021 phased introduction
Albania has rolled out its mandatory electronic invoice regime in 2021 in the following stages:
- 1 Jan 2021 – B2G transactions
- 1 Jul 2021 – B2B transactions
- 1 Sep 2021 – B2C transactions
Eligible taxpayers must use government certified invoice software to create e-invoices. There is the option to have the government review and approve in-house developed solutions or off-the-shelf accounting or ERP solutions. No other invoice will be acceptable for reporting or input VAT deductions.
Check VAT Calc’s global live VAT invoice transaction and e-invoice reporting tracker to see where else real-time submissions of invoices is being implemented. Check out the countries that have implemented pre-filled VAT / GST returns around the world.
Clearance of e-invoices
E-invoices must pass through a ‘simplified fiscalisation procedure’, using the ‘Self-Help Portal’. The may be applied for small businesses and B2G transactions. The National Agency of the Information Society (NAIS) and General Directorate of Taxes have certified a number of companies having developed different invoicing solutions for B2G, B2B and B2C transactions. This includes a QR Code requirement for invoices.
The EU e-invoice and live transaction reporting proposals are now being considered by the Commission
