Pursuant to Law no. 87/2019, dated 18.12.2019 “On the invoice and the circulation monitoring system”, published in the Official Gazette no. 3, dated 20.01.2020, the subject of invoice fiscalization will be:
1. all taxpayers who issue invoices, according to this Law and the legislation in force on taxation value added;
2. public bodies;
3. banks, non-bank financial institutions and other entities that provide payment services electronic invoices.

NPOs are subject to law Law no. 87/2019, dated 18.12.2019 “On the invoice and the monitoring system of turnover ”both in the role of receiver of invoices and in the role of issuer of invoices. For NGOs that do not carry out economic activity, (do not issue tax invoices), the obligation arises only for registration in Central Invoice Platform / Self-Care Portal.

You should keep in mind that the beneficial owner of non-profit organizations, which includes foundations, associations, centers, as well as branches of non-profit organizations, is:

– The founder or
– legal representative or
– the individual who exercises the ultimate effective control over the administration and control of non-profit organizations.

The last effective control is the relationship in which a person:

– determines the decisions taken by the non-profit organization;
– controls in any way the election, appointment and removal of most of the decision-making bodies and/or executive bodies of the non-profit organization.

1. NPOs must register on the Central Invoice Platform / Self-Care Portal accessible in e-albania and declare the data required by the platform.
2. NPOs must apply to be provided with an electronic certificate for the fiscalization project by National Agency of ICT and then upload it to the Self-Care portal.
3. Should NGOs provide the conditions for using the IT software solution?

1. Locations of exercising the activity
2. Uploading the Electronic Certificate for the fiscalization project
3. Operators that will issue electronic invoices
4. Registration of electronic billing equipment
5. Registration of the manufacturer and maintenance of the software solution

Non-profit organizations that do not issue tax invoices need to take only the first two steps.

Regardless of the issuance or not of tax invoices by non-profit organizations, according to the law of Fiscalism will need to be provided with an Electronic Certificate. This digital certificate is uniquely linked with the nonprofit organization as the entity. Application for an electronic certificate for the fiscalization project enabled through the e-albania portal.

Application steps
– Log in as a business on the e-Albania portal;
– Select the service “Application for an electronic certificate for the fiscalization project”;
– Click the “Use” button;
– Fill in the required data in the relevant electronic form;
– Click the “Send” button at the bottom of the form;
– The request will be sent to the e-Gov Security Directorate, PKI field sector and will be processed by specialists in the field of Infrastructure and Public Keys;
– The Electronic Certificate will be sent to you at the email address you completed during registration business on the e-Albania portal.
* Caution – make sure the e-mail address registered on the portal is securely accessible from your side.
The required time to receive the service is 3 working days.
The validity period of the certificate is 1 year from the time of certificate generation.
Costs for this service is 4000 Lekë (Download the invoice)

Every non-profit organization that issues tax invoices, starting from:
· July 1, 2021 for all WITHOUT cash transactions
· And from September 1, 2021 for all WITH Cash transactions will have to issue them through the online Fiscalization system, regardless of their fiscal regime
(with VAT or without VAT).

All non-profit organizations that do not issue tax invoices are not required to provide software solutions. These organizations can receive fiscalized invoices through the Self-Care portal.

Non-profit organizations issuing invoices for WITH or WITHOUT cash transactions can issue invoices and perform the fiscalization procedure through the use of the central invoicing platform / Self-Care, if they meet the following criteria:
a) They are not subject to VAT;
b) They have not found any violations related to the non-issuance of the invoice in the last 3 years;
c) Do not have more than one place of business activity;
d) There is only one employee / self-employed.
Organizations that issue tax invoices and do not meet the above requirements will need to be provided with a software solution by entities certified by the Tax Directorate.

Caution: the choice of the company that offers software solutions should be made based on the type of transaction that the organizations will perform, WITH or WITHOUT cash.
Here you can find the list of entities certified by the Tax Directorate Web list of companies (tatime.gov.al)

All buyers or recipients of invoices can verify if their invoice is fiscalized and sent to the Tax Administration, within 60 days from the date of the invoice. Verification is performed through the central invoice platform or through a special application by scanning the QR code on the invoice. It can also be verified at the Tax Administration office.

If the buyer is a taxable person, he can verify from the central invoice platform if the invoice is fiscalized, as the invoice must be recorded in his purchase book.
If the invoice does not contain NIVF at the time of issue, then it means that it was not fiscalized before issuance.

For questions and ambiguities regarding the fiscalization process, you can write to the address Fiscalization.Helpdesk@tatime.gov.al.