On 22 September 2026, AlProfit Consult published detailed guidance on accounting and VAT compliance for bed & breakfast establishments in Albania. The article addresses the critical requirement to separate accommodation services (subject to the reduced 6% VAT rate under Law No. 92/2014, Articles 47–50) from food and beverage services (standard 20% VAT). This split invoicing obligation stems from the fiscalization rules under Law No. 87/2019 as amended by Law 83/2025, which mandate real-time electronic invoicing for each supply. The guidance clarifies that a single invoice must display two distinct VAT rate lines, and that the electronic fiscal certificate must reflect both rates at the moment of issuance. Non‑compliance risks penalties of 25,000–75,000 LEK per unfiscalized invoice under Law No. 9920/2008, Articles 123–124.
Key Takeaways
- Mandatory Split Invoicing: Every B&B must issue a single electronic fiscal invoice that separately lines accommodation (6% VAT) and catering (20% VAT), with no option to aggregate under a single rate.
- Certification & Timing: The fiscal certificate is generated in real time; prepayments require invoicing within 72 hours. Errors cannot be corrected post‑issuance without a formal credit note procedure.
- Threshold Interaction: Operators below the 10,000,000 LEK annual turnover threshold may voluntarily register for VAT to reclaim input tax on renovation costs, but once registered they must apply the split‑rate rule immediately.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement