Announcement on the activity of taxable persons in the accommodation structures

The General Directorate of Taxes would like to inform all taxable persons, that, apart from the activity in the area of accommodation structures, carry out other activities as well, to be registered at the National Business Centre as separate taxable persons, by re-organizing or not their economic activity, as defined in the Law No. 9901, dated 14/04/2008 “On entrepreneurs and companies”, as amended.

This process serves to benefit from the fiscal reliefs in the area of tourism and aims to formalize this sector as per the determination in the Law No. 92/2014, dated 24/07/2014 “On VAT in the Republic of Albania”, as amended, Article 49 (3) and DCM No. 652, dated 10/11/2017 – “On some amendments and addenda to the decision No. 953, dated 29/12/2014 of the Council of Ministers “On the implementing provisions of the Law No. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, Article 3(2).

The registration at the National Business Centre shall be done within 3 months upon entry into force of this decision.

The DCM No. 652, dated 10/11/2017 has been published in the Official Journal No. 200, dated 20/11/2017 and has entered into force as of 05/12/2017.