The plan is based on the analysis of the development of e-commerce in Albania

Taxes Action to Formalize Online Sales, Services

After the action in the construction sector and the real estate agency market, the tax administration will focus on the implementation of a sectoral plan on the formalization of online trade and services

According to the General Directorate of Taxes, the plan is an initiative that aims to strengthen tax compliance, formalize the digital economy, and create equal conditions of competition for businesses that operate online.

The plan is based on the analysis of the development of e-commerce in Albania, which has experienced significant growth in recent years, as well as on the legal and strategic framework in force, including the Medium-Term Revenue Strategy 2024–2027 and the Strategic Plan of the Tax Administration 2024–2028.

In implementing the plan, the main risks of the sector will be identified and analyzed, with a focus on: taxpayer registration; accurate declaration of turnover; fulfillment of VAT obligations; declaration of employees and salaries; compliance with electronic invoicing obligations.

The plan also provides for the use of risk analysis, the exchange of data with other institutions and operators, as well as the undertaking of coordinated actions to increase voluntary compliance and the treatment of high-risk cases.

Through this plan, the Tax Administration aims to support the development of a transparent and formalized online market, guaranteeing equal treatment for all economic operators and contributing to the reduction of the informal economy and the increase of budget revenues.