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eInvoicing Process in Albania

Updated: Feb 6

On 18.12.2019, the Albanian parliament adopted the Law on Electronic Invoice and Turnover Tracking System, also known as eInvoice or Fiscalization Law. Within the scope of the law, it is aimed for all taxpayers to apply the eInvoice solution by transferring data over an internet connection using a secure network for issuing and receiving sales invoices and accompanying invoices, communicating with tax authorities through a central invoicing platform, realizing fiscalization transactions and exchanging electronic messages. The National Information Society Agency (AKSHI) established the central billing platform. However, the data transferred through the platform is managed by the Albanian Tax Authority.


Timeline for eInvoice in Albania


The first cluster of taxpayers to implement the new invoicing procedures concerns those who invoice for supplies to government agencies (business-to-business or B2G supplies).

The second set of taxpayers are business-to-business (B2B) providers whose filing deadline is July 1, 2021 at the latest.


The third set of taxpayers are those that provide goods and services or business-to-consumer (B2C) supplies to consumers with a filing deadline September 1, 2021.

Timeline for eInvoicing process in Albenia
Timeline for eInvoicing process in Albenia

Structure of Albanian eInvoice System


The Audit System requires the declaration of invoices issued by taxpayers to the Albanian General Directorate of Taxation (Drejtoria e Përgjithshme e Tatimeve — DPT) in real time. Therefore, the government has implemented a centralized billing platform called the Central Information System (CIS). All invoices must be sent to the CIS for verification. DPT verifies invoices by assigning a unique code called NIVF. DPT then generates PDF invoices with a QR code containing the NIVF code. These invoices can be downloaded or printed from the CIS platform.


The Simplified Fiscalization Procedure


The simplified fiscalization procedure consists of posting any invoice in the Central Invoice Gateway (Self-Care Portal). The simplified fiscalization procedure does not require installing and using any special invoicing software. However, the fiscalization of invoices through the Self-Care Portal is only possible.

  • Until 30.06.2021 for taxpayers who issue e-invoices for B2G transactions;

  • Sole entrepreneurs registered for simplified tax (not VAT) in small businesses and operating only at one registered business address;

  • Official institutions/organizations when issuing invoices or e-invoices for transactions.

eInvoice Creation Process


The eInvoice creation procedure begins when the invoice issuer needs to issue an eInvoice for the goods or services delivered. The Issuer creates an eInvoice specified by the UBL 2.1a standards described in the EN 16931 specification and the UN/CEFACT Interindustry Invoice (XML 16B schemes). After the Issuer creates the eInvoice, he signs the eInvoice with the digital certificate he received from AKSHI.

After the eInvoice is created, the issuer creates a message for the eInvoice service with eInvoice. Before sending the message, the invoice issuer must sign the message with the digital certificate obtained from AKSHI. The certificate used to sign the eInvoice and the message given for the eInvoice service must be the same.


The signed message goes to the communication channel defined according to the Tax Authority’s information system. The Tax Authority System receives a signed XML message and verifies the digital signature and structure of the XML message.


If the message passed the verification, it will be saved in the eInvoice database, generating the unique EIC code and a signed PDF with the eInvoice data. After the invoice is created, via the eInvoice service, CIS generates a response with an EIC (eInvoice identification code — generated by the server after successful verification of the eInvoice). The response is signed with the Tax Authority’s digital certificate and sent to the taxpayer’s ERP. After eInvoice is received by the CIS (Central Invoice System), it automatically becomes visible. If the message did not pass validation, the Tax Authority Information System generates an XML response with the corresponding error and sends it to the taxpayer ERP. Issuer is obliged to immediately correct the error in his system and try again after receiving the error response.


Issuer ERP can use the eInvoice service method to change the status of one or more eInvoices in the CIS as needed. To successfully retrieve data, ERP must issue signed message with correct EICs and new requested status for eInvoices. This method can be used to get a visual representation of eInvoice data as a signed PDF.


Melasoft eInvoice Solution for Albania


Melasoft eInvoice Solution for Albania provides to customers in two ways inbound invoices and outbound invoice.


The invoice is created by the supplier/customer. The invoice sent to receive to CIS portal is sent to the Melasoft Inbound cockpit. After the invoice received in the Melasoft cockpit is approved, it is registered in the CIS.


Invoices created in the SAP system are mapped and converted to XML / UBL format. After invoices are approved in Melasoft outbound cockpit. After the necessary checks are made on the DPT portal, it is forwarded to the eInvoice recipient.

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