Short answer
E-fiscalization is the procedure in which the seller electronically signs each invoice and sends it to the tax administration before handing it over to the buyer, and the invoice becomes a tax document only after it receives the NIVF, in accordance with Article 20 of Law No. 87/2019. “On the invoice and the monitoring system of turnover.”.
Verified on from Andi Haxhillari, Certified Accountant. Compared with Law No. 87/2019, Article 20, with Article 107 of Law No. 92/2014 and with Articles 59 and 59/3 of Law No. 9920/2008, as amended by Law No. 79/2025.
Fiscalization is the system that sends the invoice to the tax administration in real time and returns the unique NIVF number, which makes it a tax document. Without fiscalization, the business buyer cannot deduct the expense, and the seller is left with a sale without acceptable proof.
This section compiles what businesses need in practice: the elements and deadlines for the electronic invoice together with the certificate, and the limits on physical cash payments, including the cash limit and the requirement for a POS terminal by December 31, 2026.
What is a fiscalized invoice, NIVF and NSLF, an electronic certificate, delivery deadlines, the consequences of an unfiscalized invoice, and the order of corrections.
Read →Subject-based limits from January 30, 2026, cash register limit per shift, POS terminal terms with three exceptions, and the 10% transaction fine.
Read →AlProfit Consult configures invoicing and certification, verifies the fiscalization of each invoice, maintains the books on time, and checks payment limits before they become penalties.
