Albania Tax Administration targets online trade for formalization

The Albanian Tax Administration has approved a new sectoral plan targeting online trade and services to increase tax compliance and formalize the digital economy. The strategy aims to create a transparent online market and ensure equal competition for all economic operators.

Over 2,000 active subjects identified within the sector will be subject to intensive controls. Key focus areas include the accurate declaration of turnover, VAT compliance, employee and salary reporting, adherence to electronic invoicing rules, and proper taxpayer registration. The administration will utilize risk analysis and data exchange with other institutions to identify high-risk cases.

The move follows significant growth in the e-commerce sector, with data indicating that over 42% of individuals aged 16-74 in Albania performed online purchases in 2024. The plan is supported by the Tax Administration’s Strategic Plan 2024–2028 and the Medium-Term Revenue Strategy 2024–2027.