On 5 September 2026, the General Directorate of Taxes (GDT) published a transparency report detailing its expanded data cross-referencing capabilities under the amended Law No. 87/2019 on Electronic Invoicing and Law No. 79/2025 on Tax Procedures. The tax administration now automatically matches data from multiple sources: real-time e-invoice registers, bank transaction reports (submitted monthly by financial institutions under Article 76 of Law No. 9920/2008), customs declarations, social security contribution records, and property registries. This integrated data warehouse enables the GDT to build a comprehensive economic profile of every taxpayer and identify discrepancies without on-site inspections.
Key Takeaways
- Automated Discrepancy Detection: The system flags inconsistencies such as: revenue declared in VAT returns lower than fiscalized invoice totals; bank deposits exceeding declared turnover; customs imports not reflected in purchase books; and payroll declarations inconsistent with employee counts in social security filings. Flagged cases are prioritized for desk audits or full inspections.
- Extended Data Retention and Access: Taxpayers must retain all supporting documents for at least 5 years (10 years for real estate transactions). The GDT can request electronic access to accounting software databases during inspections. Refusal or inability to provide data in the prescribed format constitutes an obstruction offense under Article 119 of Law No. 9920/2008, punishable by fines up to 200,000 LEK.
- Proactive Compliance Measures: Businesses should conduct quarterly internal data reconciliations across all reporting channels (VAT, income tax, payroll, customs). The GDT offers a voluntary disclosure window until 31 December 2026 for taxpayers to correct past discrepancies with reduced penalties (50% of standard fines). Engaging a tax advisor to perform a data health check is strongly recommended before the year-end filing season.
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