Albania's fiscalization system: how invoices to foreign clients are issued

A Shkodër furniture workshop sells to a distributor in Bari. Each invoice is created in its certified software, registered with the tax administration's fiscalization system within seconds, and printed with a QR code and identifiers. The distributor in Bari receives a PDF and never touches the Albanian system. Albania's tax office already knows about the sale.

Fiscalization since 2021

Albania's Law on Invoices and the Fiscalization System came into force in stages in 2021. Since then:

• every invoice is registered with the General Directorate of Taxation in real time,
• B2C invoices are issued through certified fiscal devices or software,
• B2B invoices are exchanged as e-invoices through the central system,
• each invoice receives unique identifiers and a QR code that anyone can use to verify it.

Foreign clients

Export invoices are fiscalized like any other. The foreign client is not in the Albanian e-invoice exchange, so it receives a copy, usually PDF, with the identifiers and QR code. Your certified software should handle foreign client details, currencies and the export VAT treatment.

For most services supplied to businesses outside Albania, Albanian VAT does not apply and the invoice says so. Goods exports are zero-rated with customs evidence.

Invoicing in euros

Many Albanian exporters invoice in euros. Fiscalization supports foreign currencies. The tax value is recorded in lek at the official rate, so your software needs the Bank of Albania rate for each invoice date.

The payment side

An Italian client pays a euro invoice by bank transfer. Whether it travels as a SEPA transfer depends on the banks involved; Albania has been joining the SEPA schemes, which makes euro payments cheaper and faster once both banks take part. Ask your bank whether your account receives SEPA credits. Otherwise the payment arrives as an international transfer, sometimes with fees deducted.

Paying into Albania: the local rail

Source: Bank of Albania: payment systems. Checked when this guide was last updated; the scheme's own page has the current figures.

Where Rivet fits

Rivet does not fiscalize invoices; your certified software does that. A Rivet business account accepts registered companies after verification, including Albanian companies, subject to Bank of Albania rules on accounts abroad. Approved companies get euro details with an IBAN and sterling details from the Growth plan and US dollar details on every plan. Rivet is not a bank; regulated partner institutions hold the funds.