What’s Changing
As of August 10, 2026, the Albanian tax authority (Drejtoria e Përgjithshme e Tatimeve) has introduced a new rule: invoices submitted into the electronic invoicing system with status “Dorëzuar” (submitted) will automatically move to “Pranuar” (accepted) if taxpayers take no action. (tatime.gov.al) This applies even if the taxpayer neither approves nor rejects the invoice manually. The update aims to streamline electronic invoicing under the Law no. 87/2019 “On Invoice and System of Monitoring Turnover,” as amended. (tatime.gov.al)
Who Is Affected
- All entities using the electronic invoicing/fiscalization system in Albania.
- Particularly those with incoming purchase invoices that they haven’t yet acted upon (approve or reject).
- Entities moving into the live environment, where this rule becomes especially relevant. Important: backlog verification might still be required.(tatime.gov.al)
Action Items for Taxpayers
- Review received invoices as soon as possible—even those still in “submitted” status—to ensure they’re accurate. Any errors should be addressed before they’re accepted automatically.
- Update internal procedures: designate responsibility (e.g., accounts payable) to monitor unsettled invoices; set schedules or reminders.
- Check platform notifications: though automatic, tax software or portal alerts might show pending invoices.
- Keep documentation: Keep copies and communication records if you reject an invoice or contact the seller to correct errors.
Benefits & Risks
| Benefits | Risks |
|---|---|
| Less administrative burden: no longer need to click “accept” on each invoice. | Automatic acceptance can mean liability for invoices you actually needed to reject. |
| Faster invoice processing leads to smoother VAT credit recognition. | Mistakes in invoices (wrong data, pricing, VAT rates) can lead to compliance issues or financial overpayment. |
Practical Example
Imagine Company X receives purchase invoices from Supplier Y. On August 15, Company X hasn’t yet reviewed three invoices with status “Dorëzuar”. Under the new process, on day 15, all three invoices will become “Pranuar” automatically. If one of them includes an incorrect VAT number, Company X could be affected—so they need to identify and reject/follow up earlier.
Compliance Tips & Reminders
- Make sure your staff are trained on how this system works.
- Adjust your ERP or financial system deadlines: make invoice reviews part of weekly rituals.
- Evaluate contract terms with suppliers and see if they need clearer invoicing rules.
- Be aware of system live transitions—tax authorities may issue further updates.
By being proactive, taxpayers can both take advantage of a simpler invoice process and avoid unintended compliance missteps. If you want, I can pull together a checklist to help your team prepare.