How to Issue a Tax-Compliant Invoice in Albania: DPT Requirements

Issuing a tax-compliant invoice in Albania isn't just good practice — it's a legal requirement. The Drejtoria e Përgjithshme e Tatimeve (General Directorate of Taxation) (DPT) sets strict rules about what every invoice must contain, how TVSH should be calculated, and how long records must be retained.

Whether you're a freelancer, small business owner, or running a growing company, this guide covers everything you need to create invoices that satisfy DPT requirements and keep your business audit-ready.

Why Invoice Compliance Matters in Albania

A compliant invoice does more than request payment — it creates a legal record that protects both you and your client. DPT uses invoices to verify tax declarations, track TVSH collections, and identify non-compliant businesses.

A compliant invoice does more than request payment — it creates a legal record that protects both you and your client. DPT uses invoices to verify tax declarations, track TVSH collections, and identify non-compliant businesses.

Non-compliant invoices can lead to:

• Rejected tax deductions for your clients (they can't claim input TVSH)
• Penalties and interest from DPT
• Failed audits and additional scrutiny
• Damaged business reputation and client trust

Mandatory Invoice Elements

Every tax-compliant invoice in Albania must include the following elements:

Every tax-compliant invoice in Albania must include the following elements:

1. Your business name and address — as registered with DPT
2. Numri Unik i Identifikimit të Subjektit (NUIS) — your unique identifier issued by DPT
3. Client's name and address — and their NUIS for B2B transactions
4. Unique invoice number — sequential, without gaps or duplicates
5. Invoice date — the date of issue
6. Description of goods or services — clear and specific
7. Quantity and unit price — for each line item
8. Subtotal — amount before TVSH
9. TVSH amount — calculated at 20% standard, 6% reduced (tourism)
10. Total amount payable — including TVSH

TVSH Registration Requirements

In Albania, you must register for TVSH if your taxable turnover exceeds ALL 10,000,000 (~€85,000) annual turnover.

In Albania, you must register for TVSH if your taxable turnover exceeds ALL 10,000,000 (~€85,000) annual turnover. Once registered, you are required to:

• Charge TVSH at the correct rate (20% standard, 6% reduced (tourism)) on all taxable supplies
• Issue TVSH-compliant invoices for every transaction
• File TVSH returns monthly for TVSH, annual for profit tax
• Remit collected TVSH to DPT
• Maintain records for at least 5 years

Record Keeping and Retention

DPT requires businesses to retain all invoices, receipts, contracts, and financial records for a minimum of 5 years. Digital records are accepted — using invoicing software ensures your records are organised, searchable, and audit-ready.

DPT requires businesses to retain all invoices, receipts, contracts, and financial records for a minimum of 5 years. Digital records are accepted — using invoicing software ensures your records are organised, searchable, and audit-ready.

E-Invoicing Status

Albania implemented mandatory real-time fiscalization (Fiskalizimi) in 2021: B2B from January 1, B2C from July 1, and B2G from September 1. All invoices must be reported in real-time to DPT servers, which return a unique NIVF (invoice verification number) and NSLF (security code).

Albania implemented mandatory real-time fiscalization (Fiskalizimi) in 2021: B2B from January 1, B2C from July 1, and B2G from September 1. All invoices must be reported in real-time to DPT servers, which return a unique NIVF (invoice verification number) and NSLF (security code). The system uses XML format and requires qualified digital certificates.

Penalties for Non-Compliance

ALL 100,000–500,000 per violation (~€850–€4,250). Business closure for repeat offenders.

ALL 100,000–500,000 per violation (~€850–€4,250). Business closure for repeat offenders. Missing fiscalization: ALL 500,000 first offense.

Payment Methods for Albanian Businesses

To get paid faster, offer your clients multiple payment options. Popular methods in Albania include Bank transfers, credit/debit cards, mobile payments (limited adoption).

To get paid faster, offer your clients multiple payment options. Popular methods in Albania include Bank transfers, credit/debit cards, mobile payments (limited adoption). Including payment links directly on your invoices reduces friction and speeds up collection.

How Invoicemonk Helps

Invoicemonk is built for Albanian businesses. Our platform automatically includes all DPT-required invoice elements, calculates TVSH at the correct rate, generates sequential invoice numbers, and stores records securely for the required 5 years.

Invoicemonk is built for Albanian businesses. Our platform automatically includes all DPT-required invoice elements, calculates TVSH at the correct rate, generates sequential invoice numbers, and stores records securely for the required 5 years.

Create your first compliant invoice free →