Albania’s POS/POI Deadline: What Businesses Should Prepare for Before 31 December 2026

 

 

 

Albania is continuing its transition towards greater use of electronic payments and increased transparency in business transactions. One of the key developments affecting businesses in 2026 is the requirement for certain taxpayers to provide POS/POI payment facilities at their points of sale.

The Albanian Tax Administration has already confirmed that accommodation providers, businesses operating in the transport sector, public institutions and state-owned companies conducting cash sales were required to install POS/POI equipment at each point of sale by 30 May 2026.

For other businesses affected by the broader requirements, the end of 2026 represents an important compliance milestone.

What should businesses consider?

Companies should not treat the introduction of POS facilities only as a technical banking matter. It may require coordination between finance, accounting, sales operations and internal reporting systems.

Businesses should review:

  • the number of physical points of sale they operate;
  • the payment methods currently offered to customers;
  • arrangements with banks or payment service providers;
  • the correct recording of card and electronic transactions;
  • reconciliation between POS settlements, bank statements and fiscal invoices;
  • internal procedures for cash and electronic payments.

Particular attention should be paid to businesses operating through several branches or locations, as payment infrastructure and transaction reconciliation should be assessed for each point of sale.

POS does not replace fiscalisation

Introducing electronic payment facilities does not remove existing invoicing and fiscalisation obligations. Businesses must continue to ensure that sales are properly documented and that the payment method recorded in their accounting and fiscal systems corresponds with the actual transaction.

This makes regular reconciliation increasingly important. Differences between sales data, fiscal invoices, bank receipts and accounting records may create unnecessary compliance risks.

Why businesses should prepare early

Waiting until the final weeks of the year may create operational difficulties, particularly where businesses have multiple locations or require new banking agreements, equipment installation or accounting-system adjustments.

A review carried out before year-end can help identify gaps and ensure that payment procedures, accounting records and fiscalisation systems remain consistent.

HLB Albania supports businesses in reviewing their tax and accounting processes, assessing compliance requirements and preparing internal procedures for changes affecting financial and fiscal reporting.

Businesses that may be affected by the new POS/POI requirements should assess their position in advance of the relevant deadline.