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🇦🇱 Albania - E-Invoicing Specifications

Status: 🟢 Mandatory | Since 2021 Authority: General Directorate of Taxation (DPT) Platform: Central Information System (CIS)

1. Context & Overview

Albania implemented mandatory e-invoicing in 2021, requiring all taxable persons to issue and receive invoices electronically through the Central Information System (CIS) managed by the General Directorate of Taxation.

2. Technical Requirements

Platform

  • Central Information System (CIS) - Government-run e-invoicing platform
  • Real-time invoice submission and validation

Format Requirements

  • UN/CEFACT syntax
  • UBL 2.1 syntax
  • XML-based invoice formats

3. Implementation Timeline

DateScopeObligation
2021All businessesMandatory e-invoicing for B2B transactions
OngoingContinuousReal-time reporting to CIS

4. Business Model

  • Clearance Model: Invoices require prior approval from tax authority
  • All invoices must be transmitted to CIS before issuance
  • Invoice validation occurs in real-time

5. Key Requirements

  • Unique invoice identification
  • Buyer and seller taxpayer identification numbers (TIN)
  • VAT identification
  • Detailed line items with quantities and prices
  • VAT rates and amounts
  • Invoice date and time stamp

6. Resources