The Council of Ministers' Decision No. 153, dated March 11, 2026, has standardized contracts for the utilization of coastlines as beach stations. Additionally, Airbnb has updated its VAT policy as of March this year. Currently, a 0% corporate income tax rate remains in effect until 2029 for all operators with a gross annual income of up to 14 million ALL. Furthermore, the mandatory requirement for POS terminals now directly impacts both beach stations and coastal accommodation facilities.
For hoteliers, owners of guesthouses, tourist apartments, and beach stations, the situation is clear. Those who hold a Classification Certificate as an accommodation provider and are registered as VAT taxpayers operate under entirely different conditions than those who do not. This article explains these conditions, the legal requirements, and how the system functions in practice.
Read also: Amendments to the Tourism Law: Accommodation structures, management, and more.
Legal Framework: Sector Regulations
The Albanian tourism sector is currently governed by several legal acts that must be understood collectively.
The primary legislation is Law No. 3/2015 "On Tourism,"as amended by Law No. 30/2024, which introduced new categories of accommodation structures and clarified operator obligations. Council of Ministers' Decision (VKM) No. 649, dated October 16, 2024, regulates the terms and criteria for operating beach stations. Additionally, Decision No. 153, dated March 11, 2026, approved the standard model agreement for the use of coastlines as beach stations, formalizing the legal relationship between operators and the state.
From a fiscal perspective, Law No. 29/2023 "On Income Tax" and Law No. 92/2014 "On Value Added Tax" define the sector's tax regime and the active incentives available through 2029.
How to Obtain a Beach Station License
Standard Procedure
Most operators follow the procedure set out in CoM Decision (VKM) No. 649/2024. The entity must register as a legal person with the National Business Center (QKB), obtain a Tax ID (NIPT), and apply for an operating license through the e-Albania portal with the relevant municipality. Beach station activities are permitted only from May 1st to November 15th each year, and municipalities approve price ceilings for every season.
Read also: How to register a business?
The space allocation system operates on a priority basis: Certified Accommodation Structures: Have full priority and are granted the spaces directly in front of their property before any other competitor. Service Structures: Such as bars and restaurants with a capacity of over twenty tables. If you do not hold a classification certificate, you are placed last in the competitive ranking.
Strategic Investor Procedure
Investors with large-scale projects may follow the path of Law No. 55/2015 "On Strategic Investments" and the new model approved by VKM No. 153/2026. The investor signs an agreement directly with the National Coastal Agency and is granted the right to use the coastline for the entire duration of the project. Minimum criteria for the tourism sector include a €5 million investment and the creation of at least 80 new jobs.
The annual fee is paid to the municipality; invoicing occurs within October, and payment must be settled within 30 days. Any delay triggers late payment interest according to Law No. 48/2014 "On Late Payments in Contractual and Commercial Transactions." Operational penalties are clearly defined: Operating outside the contracted area: 150,000 ALL fine. Pollution or lack of maintenance: 200,000 ALL fine. Absence of a beach lifeguard: 200,000 ALL fine (doubled for repeat offenses).
Certification as an Accommodation Structure
Which Structures Can Be Certified?
Law No. 93/2015 as amended by Law No. 30/2024 , recognizes these categories of accommodation structures: hotel, motel, hostel, pension, bujtinë, villa, apartment, apartment block, room, agrotourism, tourist village, camping, cultural heritage accommodation structure, and distributed hotel. The distributed hotel is a new category. It consists of houses, apartments, or rooms in separate buildings located near each other, managed by the same entrepreneur.
Correct categorization has direct fiscal consequences. Agrotourism is taxed at a five percent rate until the end of 2029, according to article 69 of Law No. 29/2023. Hotels and resorts with four and five stars that hold special status and a registered international brand are fully exempt from corporate income tax for ten years.
Certification steps
The application is carried out through the e-Albania, portal. Necessary documentation includes the NIPT with a tourism NACE code, the building permit and usage certificate issued by the municipality, floor plans of the property, the list of rooms and services, and ownership or usage right documents. The Ministry of Tourism conducts a physical inspection and issues the certificate with the respective category and level. The certificate must be displayed in a visible place and any change in the submitted data must be declared within seven days.
Fiscal advantages
Reduced VAT on accommodation
According to Law No. 92/2014, the accommodation service provided by certified tourist structures is subject to the reduced VAT rate. This rate applies only if the entity has a valid classification certificate and if the fiscalized invoice is drafted correctly.
Tax Administration guidelines require that the accommodation service be marked with the word “Room” at the beginning of the invoice description. If the invoice says “tourist package” or “hospitality service,” the system charges it with the standard twenty percent rate. Also, bar-restaurant services, spa, and any other additional services are invoiced separately at the standard rate. If breakfast is included in the room price, the whole amount can be invoiced with the reduced rate.
Read also: What are the taxes and duties paid by businesses in Albania?
Airbnb and Booking: the March 2026 change
From March 1, 2026, Airbnb does not apply VAT on the mediation commission for hosts who have added a valid NIPT to their account. The procedure is simple. Enter the “Payments & Taxes” section of your Airbnb account and add the NIPT. From this moment you are not invoiced with VAT on the commission and your duty is to self-declare the VAT on that commission in the monthly declaration, as a service received from abroad. The same procedure applies to Booking.com and other platforms with headquarters outside of Albania.
Individuals who rent properties without a NIPT declare their income through the DIVA platform until March 31 of the following year and pay a fixed fifteen percent tax on the amount collected after the platform commission. This option does not have access to the reduced VAT rate.
Income tax until 2029
Article 69, point dh, of Law No. 29/2023 provides for the zero percent income tax rate until December 31, 2029, for all taxpayers with gross income up to fourteen million lek per year. This applies equally to sole traders, the self-employed, and limited liability companies
hen gross income exceeds fourteen million lek, the rate for sole traders becomes fifteen percent on the net profit up to that limit and twenty-three percent on the additional part. For companies, the standard rate is fifteen percent, with eight percent tax on dividends. If your turnover is approaching the threshold, this is the moment to review the legal structure of the activity with the help of an external economist.
POS and electronic payments
Law No. 79/2025 has established new obligations for payments that directly affect the coastal sector. All businesses, including beach stations, hotels, guesthouses, and bar-restaurants, are obliged to be equipped with a POS terminal for accepting electronic payments.
The new limits for cash payments are clear. Payments between businesses cannot exceed one hundred thousand lek and payments to individuals cannot exceed five hundred thousand lek. Every transaction above these amounts must be carried out by card or bank transfer. For beach stations, where payments are frequent and often of small values, being equipped with a POS becomes an operational obligation before the opening of the season.
Read also: Cash payment limits, mandatory POS, and new rules for online businesses.
Operational requirements
A beach lifeguard with a valid qualification certificate must be present throughout the entire operating season. Their certificate must be displayed alongside the NIPT and the station’s operating licenses. Every observation point must be equipped with a floating rescue stretcher, lifebuoys with rescue lines, a baywatch buoy, binoculars, a megaphone, a static reel with at least two hundred meters of floating line, and a floating rescue craft. The medical kit must always be kept within its expiration date and protected from sun exposure.
Documentation and digital platforms
Every transaction is invoiced through the fiscal system, regardless of whether the sale occurs directly or through platforms. Airbnb and Booking commissions are recorded as deductible expenses. Contracts with subcontractors for cleaning and catering must be in writing and reflect real costs. Payment receipts for the annual municipal fee are kept together with the corresponding invoice. Monthly payment reports from platforms are archived as primary evidence for any tax audit.
The Tax Administration has announced the implementation of digital registers that will cross-reference online booking data with tax declarations. From 2026, the Coastal Task Force has increased powers to shut down irregular activities.
Read also: Accounting Services for Tourism Businesses
Frequently asked questions
Can I apply for a beach station without an accommodation structure certificate? Yes, but you will be ranked after all certified structures in the priority hierarchy. In practice, preferred spaces are allocated to certified hotels and guesthouses.
Does the zero percent income tax rate also apply to limited liability companies? Yes. Article 69, point dh, of Law No. 29/2023 explicitly provides for it for sole traders, the self-employed, and entities within the fourteen million lek threshold.
If I rent an apartment through Airbnb without a NIPT, what tax do I pay? Fifteen percent on the income realized after the platform commission, declared through DIVA by March 31 of the following year.
How long does the certification process take? It depends on the municipality and the complexity of the property. On average, it takes from a few weeks to two months after the submission of full documentation.
When should I add my NIPT to Airbnb? Immediately if you are a VAT taxpayer. The change took effect on March 1, 2026, and every month of delay means unnecessary extra VAT paid.
Am I obliged to have a POS at the beach station? Yes. Law No. 79/2025 mandates this for all businesses. Cash payments over one hundred thousand lek between businesses and over five hundred thousand lek to individuals must be carried out by card or bank transfer.
Why acting before the season matters
Every year of operating without an accommodation certificate means a standard VAT rate on accommodation, VAT on platform commissions, and a lack of priority in the allocation of beach spaces. Operators who regulate their documentation before the season gain all these advantages from day one. Those who wait will end up doing the same thing, but at a higher cost and under pressure.
If you wish to understand the concrete steps for your situation, the certification of your structure, registration as a VAT taxpayer, or the management of tax declarations for your tourism business, our team is at your disposal.