Digital platforms will report sellers to the Tax Authority. What does the draft law provide?

Digital platforms that sell goods and services will report sellers“ data to the tax administration once a year. This is provided for in the draft law.“For the automatic exchange of information from digital platform operators“, prepared by the Ministry of Finance. The public consultation lasted from July 15 to August 12, 2026.

The draft law is the act that brings into Albania the European directive known as Digital Asset Manager 7. This directive requires online platforms to provide tax authorities with the identities of sellers and their annual revenues. Until now, Taxes had relied mainly on each seller's self-reporting.

The law is not yet in effect and the final text may change. However, the direction is clear, because the draft law comes alongside the Tax Administration's sectoral plan for online trade. Anyone who sells through platforms must already be familiar with the rule that is coming.

Read also: Online sales under Tax Authority control. How to get compliant.

What do the new rules for digital platforms provide for?

Which activities are reported?

The draft law covers four types of activities carried out through platforms: the sale of goods, the provision of services, the rental of properties, and transportation services. Thus, it equally affects the online store, the professional offering services through an app, and the property owner renting out via a booking platform.

Sellers generating revenue through the platform are reported, both as individuals and as registered businesses. This is the most important point for our reader. The information is forwarded to the tax authorities even for sellers who today are not registered anywhere.

Which platforms have a reporting obligation?

The obligation falls on digital platform operators, namely the apps and websites that mediate sales between sellers and buyers. The platform collects its sellers' data, verifies it, and sends it to the tax authority.

The platforms are also subject to registration requirements and seller verification procedures. Noncompliance is punishable by graduated fines for failure to report, failure to register, and failure to implement verification procedures.

Read also: Taxation and invoicing.

What data does the Tax Office collect and when?

Reporting is done once a year, by January 31, for the previous tax year. According to the model directive. Digital Asset Manager 7 The seller's identification, the account into which payments are deposited, the amounts paid during the year, and the commissions retained by the platform are reported.

The data is not confined to Albania. The draft law provides for automatic exchange with the tax administrations of EU countries within two months of reporting. An Albanian seller who sells through a European platform is therefore also reported in the opposite direction.

For implementation, the construction of a dedicated IT system at the General Directorate of Taxes is planned, with a budget of 80,000,000 lekë for the period 2026 to 2028. The approval of the draft law is expected within the last quarter of 2026.

Why digital platforms are coming into focus right now

The draft law does not come alone. It is part of a package of nine tax draft laws that the Ministry of Finance put out for consultation in July 2026, which also include global minimum tax and the reporting of crypto-assets. The entire package aligns Albanian rules with European ones on information exchange.

At the same time, on August 16, 2026, the Tax Administration published Sectoral plan for online trade and services, which controls registration, revenue declaration, VAT, employees, and the electronic invoicing of businesses that sell online.

The figure that explains everything is this. Only about 2,016 businesses are registered for online trading in Albania, while actual online sales are many times larger. Today, the gap is covered by risk analysis and controls.

When automatic reporting goes into effect, this gap inevitably narrows. Each January, the tax authorities will have a list of sellers and their revenues directly from the platforms. Comparing it with each individual's declarations then becomes a desk job.

Read also: Is your business ready for a tax audit?

What applies today without waiting for the new law

The basic rules for online sales have been in effect for some time and do not depend on the draft law. Anyone who sells online must be registered with the QKB before starting their activity. For a natural person Initial registration It is done free of charge and usually within a day.

Read also: 10 steps businesses should follow after initial registration

The sales page or profile must publish the NIPT, the name of the entity, the address, and the phone number. This is required by Article 40, paragraph 1/1, of Law No. 9920, dated May 19, 2008, “On Tax Procedures.” For websites that do not publish this information, the Tax Authority may request that AKEP temporarily block the site.

The tax burden on small businesses remains light. The income tax is 0% until December 31, 2029 for annual income up to 14,000,000 lek. Registration in VAT It becomes mandatory only when annual turnover exceeds 10,000,000 lek.

Every sale must be accompanied by an invoice. taxed and employees must be declared with real wage. Sales documents and accounts are kept and stored in accordance with accounting rules that apply even to the smallest business.

Anyone operating without registration is at risk. Fine of up to 100% of the obligation Unpaid, plus annual late‐payment interest of 7.81%.

Example: A seller with 3,000,000 lek in annual sales through a platform.

Let's take a clothing seller who earns 3,000,000 lek per year through an online platform and social media. After registering as a natural person, she does not pay profit tax because she stays below the 1,400,000-lek threshold. She also does not register for VAT because she stays below the 1,000,000-lek threshold.

Her actual obligations are three. A fiscalized invoice for each sale, contributions of the self-employed and periodic filings on time. The cost of compliance is therefore much lower than most sellers imagine.

If the same vendor remains unregistered and the platform reports 3,000,000 lekë in revenue, the Tax Authority uncovers it with a simple data cross-check. Then fines and late-payment interest for past periods are added to the discussion.

Read also: Tax framework for influencers and content creators

Frequently asked questions

Is the law on digital platform reporting in effect?

No, it's still a draft bill. The public consultation closed on August 12, 2026, and approval is expected in the last quarter of the year. Until then, no platform has a reporting obligation, while Ordinary tax obligations The sellers' rights remain intact.

Are individuals who sell without a registered business also reported?

Yes. The draft law provides for reporting sellers who generate revenue through the platform, regardless of whether they are individuals or registered businesses. This is precisely where the biggest change lies, because the information reaches the Tax Authority even for those who today are nowhere on record.

Are sales affected through social networks?

The draft law targets platforms that mediate sales—that is, those that connect the seller with the buyer and usually also handle payment. Sales through social media profiles, where payment is made in cash or by transfer, are not explicitly mentioned. However, they are already covered by the Tax Administration's sectoral plan and by the registration requirement.

Does the draft law impose any new taxes?

No, no new tax is created and no rate changes. The draft law only changes the information received by the Tax Authority. Tax obligations remain the same as they are today, but they become much more transparent.

When will the first report be made?

The first reporting year is determined by the final text of the law, so this must be verified after its adoption. The envisaged model is annual reporting by January 31 for the preceding year. If the law is adopted by 2026, the first report is actually expected to cover 2027 data.

What about the occasional sales of personal items?

DAC7 Directive, on which the draft law is based, exempts occasional sellers of goods with fewer than 30 sales and under €2,000 per year from reporting. If this threshold is to be applied equally in the Albanian text, it must be verified in both the draft law and the final law.

What does a platform that doesn't report risk?

The draft law provides for graduated fines based on the severity of the violation. Failure to report, failure to register the platform, and failure to implement seller verification procedures are each punished separately, with the harshest penalties for the most serious violations.

Legal basis

Draft Law “On the Automatic Exchange of Information by Digital Platform Operators,” Ministry of Finance, public consultation from July 15 to August 12, 2026, available at Electronic register of public consultations.

Directive (EU) 2021/514 of the Council (DAC7), which amends Directive 2011/16/EU on administrative cooperation in the field of taxation.

Law No. 9920, dated 19.05.2008, “On Tax Procedures in the Republic of Albania,” as amended, Article 40, paragraph 1/1, regarding the publication of data from online trade.

Law No. 29/2023 “On Income Tax”, for the small business regime.

Notice of the General Directorate of Taxes for the Sectoral Plan for Online Trade and Services, August 16, 2026.