Albania’s Tax Administration Issues Summer Guidelines for Accommodation Providers to Ensure Compliance

• Albania’s Tax Administration issued guidelines for accommodation providers for the summer season.
• Invoices must start with the word Room in service descriptions.
• Lodging must be separated from other services on invoices.
• A reduced 6 percent VAT rate applies only to eligible accommodation services in certified tourist facilities.
• Guidelines aim to ensure compliance with Council of Ministers No. 160.
• Standardized naming on invoices is required for accurate fiscal reporting.
• Invoices must specify the number of days or nights stayed.
• General descriptions like weekly package should be avoided.
• Lodging fees must be distinguished from additional services.
• Separate invoices are required for extra services unless bundled.
• The 6 percent VAT rate is only for lodging fees and breakfast when included.
• Other amenities are subject to standard VAT rates.
• Businesses are urged to follow guidelines for compliance and transparency.

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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