Fiscal subject related
Law No. 79/2025, has introduced stricter regulations in the coastal sector regarding requirements such as a beach station permit, certain fiscal advantages, operational requirements, and also fiscalization and electronic payment requirements.
Namely, all businesses, including beach resorts, hotels, guesthouses, and bar-restaurants, must now be equipped with a POS terminal to accept electronic payments.
It is important to mention that clear limits on cash transactions are predefined:
· Payments between businesses cannot exceed 100,000 lek.
· Payments to individuals cannot exceed 500,000 lek.
· Any transaction above these amounts must be completed by card or bank transfer.
For beach resorts, where payments are frequent and often small, installing a POS terminal is now an operational requirement before the summer season begins.
This move aims to modernize payment systems, reduce cash dependency, and ensure smoother transactions across the tourism sector.
Other news from Albania
Albania: General Directorate of Taxes Issues Compliance Reminder for Mandatory POS/POI Implementation
Albania
Author: Ljubica Blagojević
The General Directorate of Taxes reminded affected entities that mandatory POS/POI electronic payment acceptance must be implemented by May 30, 2026. The obligation applies to accommodation, transport services, public institutions, and state-owned companies, with non-compliance after the deadline potentially leading to administrative measures. The obligation applies to points of sale in accommodat... Read more
Albania: Cashless Payment Compliance Deadline Approaching
Albania
Author: Vukašin Santo
Businesses must enable cashless payments by May 30, 2026, to enhance transaction efficiency and transparency. Businesses and public entities subject to the new cashless payment requirement have 27 days left to comply with the obligation to enable cashless payments through POS/POI devices at sales points. The requirement applies to accommodation structures, transport service providers, and state-o... Read more
New document was uploaded: Registration process in Albania
Albania
Author: Vukašin Santo
The purpose of this document is to provide an overview of the registration process required for fiscalization in Albania, in accordance with the Law on Invoice and Circulation Monitoring System (Law No. 87/2019). Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginAlbania Updates Tax Procedures: Automated VAT Returns and Stricter Cash Limits
Albania
Author: Ivana Picajkić
In January 2026, Albania enacted Law No. 79/2025, strengthening tax compliance by introducing automated VAT return filing, mandatory electronic communication with tax authorities, and transparency requirements for online businesses. The law also lowers cash payment limits and enhances enforcement measures to reduce the shadow economy, while late-filing penalties and compliance reviews remain appli... Read more
Value Added Distribution Highlights Structural Gaps in Albania’s Economy
Albania
Author: Vukašin Santo
An analysis of Albania’s economy from 2010 to 2023 shows that although the wage share of value added has increased, it remains below EU levels, while profits are exceptionally high and taxes relatively low, reflecting a growth model still heavily reliant on cheap, labour-intensive production rather than productivity gains. The distribution of value added is the main indicator of who benefits most... Read more
New document was uploaded: EV-chargers from the Fiscalization Perspective in Albania
Albania
Author: Vukašin Santo
The purpose of this document is to explain rules regarding the treatment of EV-chargers for electric vehicles in Albania in relation to fiscalization. We will explain whether they are subjects of fiscalization or not and whether there are some special rules and regulations or some special rules. Read more