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Self-invoicing in Albania
Summary
In the Albanian fiscalization system, the company issuing an invoice may appear as both the seller and the buyer on said invoice. This invoice can include VAT or be VAT-exempt, depending on the reason for which it is being issued. This situation is known as “Self-invoicing”.
Content
Most often, self-invoicing is done when a company is issuing an invoice for goods or services used for personal/company needs. For example, when a fuel-selling company uses its own fuel for the needs of transportation of its staff.
In this instance, such an invoice is declared both in the book of purchase and sales book. In the sales book, the invoice will include VAT, while in the purchase book VAT will be exempt.
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