Mandatory real-time clearance for all cashless B2B transactions since July 1, 2021 under Law no. 87/2019 . Invoices must be transmitted in XML to the Central Invoicing Platform operated by the General Directorate of Taxation, which returns a unique NIVF identifier before the invoice can be delivered to the buyer.
B2C
mandatory
since 1 September 2021
Mandatory real-time fiscalization for all B2C cash transactions since September 1, 2021 via certified electronic billing devices integrated with the Fiskalizimi platform . Receipts must carry the NIVF and a QR code allowing buyer-side verification.
B2G
mandatory
since 1 January 2021
Mandatory real-time clearance for all B2G transactions since January 1, 2021, the first phase of the Fiskalizimi rollout . Public bodies may not pay invoices that have not been cleared through the Central Invoicing Platform.
Limited categories of self-employed farmers and small cash-only traders below specific turnover thresholds remain outside the Fiskalizimi scope, subject to ongoing review by the General Directorate of Taxation.
Penalties
Failure to Issue Fiscal Invoice
Failure to issue a fiscal invoice through the Central Invoicing Platform under Law no. 87/2019 attracts administrative fines and may lead to closure of business premises for repeated breaches.
Use of Non-Certified Software
Issuing invoices through non-certified software or without obtaining a NIVF identifier from the Fiskalizimi platform is sanctioned with fines proportional to the unreported turnover.
Standards:
National Fiskalizimi standard
Supported Formats:
XML (Albania Fiskalizimi schema)
Clearance Model:
Real-time pre-clearance: every invoice must be transmitted to the Central Invoicing Platform and stamped with a unique NIVF before delivery to the buyer. Implemented via certified taxpayer software using qualified electronic certificates issued by the National Authority for Electronic Certification and Cyber Security.
Archiving Requirements:
10 years retention required by Albanian tax legislation; electronic archiving permitted with integrity and readability guarantees
N/A
Law no. 87/2019 on Invoice and Turnover Monitoring System Adopted
18 December 2019
Legislative
The Albanian Parliament adopted Law no. 87/2019 introducing the Fiskalizimi framework for real-time invoice and turnover monitoring. The law requires all taxpayers to issue fiscal invoices through certified software connected to the Central Invoicing Platform of the General Directorate of Taxation.
Phase 1 — B2G Fiskalizimi Mandatory
1 January 2021
B2G
First phase of Fiskalizimi goes live: all cashless transactions between businesses and public entities must be cleared in real time via the Central Invoicing Platform. Each invoice receives a unique NIVF identifier and a NSLF security code.
Phase 2 — B2B Cashless Transactions Mandatory
1 July 2021
B2B
All cashless B2B transactions become subject to real-time clearance through the Fiskalizimi platform . Suppliers must transmit XML invoices to the General Directorate of Taxation prior to delivery to the buyer; the buyer is responsible for confirming receipt in the self-care portal .
Phase 3 — B2C Cash Transactions Mandatory
1 September 2021
B2C
Final phase of Fiskalizimi goes live, extending real-time fiscalization to all B2C cash transactions. Receipts issued from certified electronic billing devices must include the NIVF and a QR code for buyer-side verification on the General Directorate of Taxation portal.