Billing guide for your accountant

Whoever handles your books. Keryx Design is a sole practice established in Albania, so the invoice you receive is a cross-border service invoice — administratively identical to hiring any other foreign independent contractor.

Nothing here is tax advice for your specific position. Your own accountant is the decision-maker; this page simply gives them the facts about the supplier so they don't have to ask.

Trading name: Davide Filippini, trading as Keryx Design

Place of establishment: Tirana, Albania

NIPT (Albanian tax identification number): M26525203S

Email: [email protected]

Website: keryxdesign.com

No permanent establishment, office or employees in the United States, the United Kingdom or the European Union.

• Issued under Albanian rules, carrying the NIPT above.
• No sales tax, VAT or GST is charged on it. That is correct: Keryx is not registered for tax in your country.
• Description of the professional services supplied, and the amount in your invoicing currency (USD or EUR, agreed before the project starts).
• For your books the cost sits as a professional services expense, like any other outside contractor.

Form W-8BEN

On request I provide a signed Form W-8BEN certifying non-US person status. Most finance departments file it before the first payment and keep it on record; ask for it whenever your process requires it.

1099 reporting

Form 1099-NEC applies to US persons. A foreign contractor documented on a W-8BEN is normally outside that reporting, which is exactly why the form is collected. Your accountant confirms the treatment for your entity.

Sales tax

Keryx charges no US sales tax and has no nexus in any state. Whether your own purchase carries a use-tax obligation depends on your state and on how the deliverables are used: that is a question for your accountant, not for the invoice.

Withholding

The work is performed entirely outside the United States, from Albania. No amount is withheld at the point of payment, and none is expected to be.

Albania is outside the EU and outside the UK, so a B2B purchase of services from Keryx follows the same route as any other non-domestic supplier: the place of supply is generally where the customer is established, and the reverse charge applies. You account for the local VAT rate yourself and, subject to your own recovery position, reclaim it in the same return — normally a neutral entry.

No Intrastat or EC Sales List reporting arises, because Albania is a third country.

Italian clients have their own detailed page, written for the commercialista: Guida alla fatturazione.

You pay the amount stated on the invoice by international bank transfer, to the account details supplied with it. Nothing is deducted at payment.

The invoicing currency is fixed before the project starts, so the figure your accountant books is the figure you agreed. Bank charges on your side, where your bank applies them, are yours; charges on my side are mine.

• The original Keryx invoice (PDF).
• The signed W-8BEN, for US clients who collect it.
• Proof of the transfer.
• The signed quote or engagement document, per the Keryx Terms of Service.

This page gives the general picture. For anything specific to your entity — state nexus, partial VAT recovery, sector rules — your own accountant decides.

I can supply the supporting paperwork on request: original invoice, signed W-8BEN, Albanian tax residence certificate, proof of NIPT registration. Write to [email protected] and it comes back the same week.