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Taxation and invoicing

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Taxation and invoicing

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.

✓ The invoice is valid only after fiscalization, with NIVF. ✓ Prepayments are fiscally recorded within 72 hours. Books as of the 11th, statements as of the 14th. ✓ Cash: 100,000 lek between businesses, 500,000 lek with individuals ✓ POS terminal by December 31, 2026
What do you find here?
Invoice
Electronic invoice and fiscalization certificate

What is a fiscalized invoice, NIVF and NSLF, an electronic certificate, delivery deadlines, the consequences of an unfiscalized invoice, and the order of corrections.

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Payments
Cash payment limits and POS obligation

Subject-based limits from January 30, 2026, cash register limit per shift, POS terminal terms with three exceptions, and the 10% transaction fine.

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Cash or bank An invoice of 260,000 lekë between two businesses paid in cash incurs a 26,000 lekë fine, i.e., 10% of the transaction, whereas the same invoice paid by bank transfer does not create any additional obligation.
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See also
VAT, declaration and books Deductible expenses Inspections, Fines, and Your Rights Self-employed and freelance professions The annual tax calendar

Is your business billing on time?

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.

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