E-invoice for services of telecommunication in Albania

In the case of issuing a tax invoice in Albania, only the electronic invoice is mandatory[1], according to the provided formats[2].

According to mandatory application requirements for all taxpayers who issue invoices, including tax representatives. Invoices for the performance of services are the basic documents on which further registrations for the calculation of tax liabilities are based.

In the case of issuing the invoice, there are also some exceptions, which apply to the case related to this clarification.

According to Article 97 of the Law on Value Added Tax in the Republic of Albania, the issuance of an invoice is not required in the case of supplies of services exempted from VAT, which include banks and other non-financial institutions, which are not obliged to issue an invoice for the provision of exempted services according to the VAT law.

As a general rule, the invoice is issued for supplies of goods and services that have been made to another taxable person or a non-taxable legal entity in the territory of the Republic of Albania.

An invoice may be issued for any advance payment (advance payment) received before services are completed or performed.

In this case as above, the tax invoice is issued by the seller immediately and having a deadline of up to 72 hours (three calendar days) after receiving the payment. So, once the money has been paid and is available in the seller’s bank account, the seller has up to 72 hours to issue an invoice to the buyer.

For supplies in the case of telecommunications, broadcasting and electronic services for non-taxable persons, who have their permanent address or reside in the Republic of Albania, according to Article 29 of the Law “On Value Added Tax in the Republic of Albania”, of amended, the foreign supplier through its tax representative in the Republic of Albania issues invoices and applies the fiscalization procedure, in accordance with the law, at the time of supply or may issue a periodic summary invoice for the total sales of the month no later than the 10 of the month following the month in which the services were provided.

[1] https://altax.al/en/instruction-no-16-on-fiscalization/

[2] https://altax.al/en/e-invoice-and-circulation-monitoring-system/