On 27 August 2026, Albanian tax consultants highlighted a draft law that would impose DAC7-style reporting obligations on digital platforms operating in Albania. The proposed legislation requires platform operators to collect and transmit detailed seller information — including identity, tax residence, and transaction volumes — to the General Directorate of Taxes. This move aligns with OECD transparency standards and aims to combat VAT evasion in the fast-growing e-commerce sector. The draft law is currently under parliamentary review and, if adopted, would apply retroactively to transactions from 1 January 2026, with first reports due by 31 January 2027.
Key Takeaways
- Scope of Reporting: Platforms facilitating the sale of goods, rental of property, or provision of personal services must report seller data quarterly, covering both resident and non-resident sellers.
- Penalties for Non-Compliance: Failure to register, collect, or transmit data accurately will attract fines of up to 500,000 LEK per violation, with potential platform blocking for persistent breaches.
- Action Required: Affected platforms should immediately assess their seller onboarding processes, implement data validation controls, and engage local tax advisors to ensure readiness for the reporting deadline.
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