The March 31, 2020 deadline, which required accommodation establishments to apply for the categorization certificate in order to benefit from the reduced 6% VAT, has been almost six years overdue. The very order on which it was based, No. 267/2019 of the Ministry of Tourism and Environment, has been repealed and replaced by Order No. 213/2025, dated November 19, 2025, which has completely changed the way certification is carried out.
From our daily work, we see that some owners of guesthouses, hotels, or vacation apartments mistakenly think that certification was a one-time requirement, tied only to that 2020 deadline, or they don't know that today the application is submitted online within a timeframe related to their registration with the QKB, not with a fixed calendar date.
Read also: Beach station and certification as an accommodation facility, license, VAT and tax in 2026, Our complete guide to the sector, including certification steps, billing, and active tax incentives.
Order No. 267/2019 had set a single date, initially December 31, 2019, and later extended to March 31, 2020, by which every existing accommodation facility had to simultaneously apply for the categorization certificate. This was a transitional provision intended to give the sector time to formalize after the reduced VAT rate came into effect. Today, for a new business opening an accommodation operation, that single deadline no longer exists and should not be sought.
According to the new Order No. 213/2025, certification now operates as an ongoing process tied to the life of the business itself, rather than to a calendar date. The structure is initially registered with the QKB (with the exception of individual landlords of rooms, apartments, or villas), then applies online via the e-Albania portal within 30 days of registration. The documentation includes the title deed or lease agreement, the floor plan, and current photographs of the property. The Standardization Commission reviews the application within 10 days, a period that may be extended to 30 days if an on-site inspection is required, and the certificate is then generated online, registered in the Central Tourism Register.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsThe reduced VAT rate of 6%, pursuant to Article 49(4) of Law No. 92/2014 remains in force but applies only to the accommodation service itself, not to breakfast billed separately, the bar-restaurant, the spa, or any other additional services, which are invoiced at the standard rate of 20%. The Directorate General of Taxation itself has emphasized, in its 2025 sectoral plan for tourism, that it is stepping up controls on businesses applying 6% VAT without being certified as accommodation providers under the legal criteria.
When we take on a new client in the accommodation sector, we first verify that they have a valid categorization certificate before applying 6% VAT to their invoices, precisely because we've seen cases of businesses that overlooked this detail when the rules changed. For the full certification and invoicing steps, we refer clients to our comprehensive sector guide.
No. Since Order No. 213/2025, certification is completed within 30 days of business registration at the QKB, rather than on a fixed annual date as before.
You risk a VAT reassessment at the standard rate of 20% plus late fees and penalties, since the reduced rate is only allowed with an active certificate. With the DPT's increased scrutiny of the sector, it's worth checking your status as soon as possible.
In our article Beach station and certification as an accommodation facility, license, VAT and tax in 2026, where you can find the full steps, billing, and the sector's active tax incentives.
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