Type of Compliance: Clearance
Document Storage Requirement: 5 years

The Albanian General Directorate for Tax (Drejtoria e Përgjithshme e Tatimeve – DPT) introduced clearance in 2021. Taxpayers must submit invoices to the central invoicing platform called the Central Information System (CIS) for validation. The DPT validates invoices by assigning a unique code called the NIVF code. The DPT then generates PDF invoices with a QR code and the NIVF code. These invoices can be downloaded from the CIS platform and then sent to the Buyer. The Buyer can validate the invoice using the CIS platform.

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