Since January 1, 2021, Albania has implemented the Fiscalization process in implementation of the law no. 87/2019 “On the Invoice and the turnover monitoring system”. The modernization of the tax system was done in accordance with the European legislation, in the framework of the country’s integration into the European Union (EU).
The novelty of this process is the electronic invoice, through which the Tax Administration will conduct a faster and more efficient reporting and controlling process. The digitalization of the system does not provide for any new taxes. It aims to identify cases of tax evasion, avoid timely non-payment of taxes, and enable every business to quickly and safely declare the invoices it issues. Pursuant to this tracking, each invoice will have a unique identification number (UIN).
Taxpayers subject to the fiscalization process are:
- Any taxpayer who issues an invoice according to the fiscalization law and the existing legilsation on the value added tax;
- Public authorities;
- Banks, non-bank financial institutions and other entities that provide electronic invoices for their payment services.
These subjects are required to obtain an electronic certificate, which is uniquely linked to the subject as an entity. Its access can be made through the E-Albania portal, in the electronic service “Application for electronic certificate for the fiscalization project”.
The steps that each subject must attend are as the following:
- Log in as a business on the e-Albania portal;
- Select the “Application for electronic certificate for the fiscalization project” service;
- Click the “Use” button;
- Fill in the required data in the relevant electronic form.
- The name of the subject
- Contact number
- The name of the subject’s representative
- The address, City
If the payment was made at the bank, upload the service payment mandate on the portal; or, Click ‘Online’ to complete the online transaction.
The cost of the service is 4000 ALL.
- Click the “Send” button at the bottom of the form;
- The Electronic Certificate will be sent via the email address you filled in during the business registration on the e-Albania portal.
Diligence: the e-mail address registered on the portal must be securely accessible by you.
The equipment with an electronic certificate will be done in 10 working days, and is valid for 1 year from the time the certificate is generated.