In Albania, fiscal receipts may be kept in their original paper or electronic form, but businesses can store them electronically if authenticity, integrity, and long-term readability are ensured. Read more

Albania's Tax Administration has introduced new measures requiring international companies providing digital services to register for VAT and charge a 20% tax on sales to local customers. To comply, foreign companies without a physical presence in Albania must appoint a local tax representative to handle VAT registration and payments. The Albanian Tax Administration has introduced new measures req... Read more

The Albanian Tax Administration has clarified that legally registered street vendors are exempt from issuing tax invoices and fulfilling fiscalization requirements. This exemption is outlined in national tax laws and applies to self-employed individuals trading in public spaces with proper registration and permits. The announcement aims to address public inquiries and promote understanding of simp... Read more

Albania’s Tax Administration has launched a one-week campaign to formalize agricultural trade by promoting the use of fiscalized invoices for all wholesale and retail transactions. Following the awareness drive, a Task Force will carry out on-site inspections to enforce compliance with Law No. 87/2019. Albania’s Tax Administration has begun a one-week information campaign with the goal to fo... Read more

Albania now requires foreign digital service providers offering B2C services to appoint a local tax representative, register for VAT, and apply the standard 20% VAT rate on sales to Albanian consumers. This mandate, effective from May 14, 2025, targets services like streaming, software, and hosting, aiming to align with Albania’s broader revenue and compliance strategies. Read more

Ahead of the summer season, Albania’s Tax Administration has issued detailed guidelines for accommodation providers to ensure accurate invoicing and compliance with fiscal rules. Key requirements include labeling invoices with “Room” at the start of service descriptions, separating lodging from other services, and applying the reduced 6% VAT rate only to eligible accommodation services in certifie... Read more