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Albania: Rules for Storing, Converting, and Retaining Fiscal Receipts and Transaction Data

  • Fiscal receipts in Albania are initially stored in their original paper or electronic form.
  • Data can be preserved electronically if long-term preservation in the original format is challenging, ensuring authenticity, integrity, and legibility.
  • Businesses may convert receipt formats, but all changes must be recorded in the audit trail.
  • No specific fiscal memory is required, but all transactions must be stored electronically and retrievable in a readable or printable form.
  • Fiscal receipt data must be kept for at least 5 years after the year of issuance.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.



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