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Albania B2B and B2C e-invoices 2021

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

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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