- In 2019, the DPT launched at the national level, with the assistance of the International Monetary Fund, a plan for managing risk in the bar and restaurant sector.
- The sector was selected after an analytical assessment of taxpayers' own declarations, as a high-risk category in compliance.
- Approximately 14,000 taxpayers in the sector were personally notified of their filing indicators, with the opportunity to self-correct before the assessment proceeded.
- This was the beginning of a practice that DPT has continued and expanded into other sectors in the following years, identifying at-risk categories through data analysis.
In April 2019, the General Directorate of Taxes began implementing at the national level a risk management plan for the bar and restaurant sector, developed with the assistance of the International Monetary Fund. It was one of the first instances in which Albania applied the tax practice of risk management using modern analytical methodologies, instead of uniform audits for all taxpayers.
In our daily work, we often see businesses treating a tax audit as a random event, without realizing that the DPT has been using analysis of filings for years to identify the highest-risk sectors and entities, and it starts with them.
Read also: Tax Procedures in the Republic of Albania.
How did the 2019 plan work?
Sector selection based on risk analysis
The bar-restaurant sector was selected after an analytical assessment of the tax returns of the sector's own entities, which showed high compliance risk. DPT emphasized the close link of this sector with others, such as tourism, trade, and services, treating it as a starting point for a broader approach.
Personalized notification and the ability to self-correct
Approximately 14,000 taxpayers in the sector, across the country, were individually notified of their indicators of incorrect reporting. The aim, as then explained by the Director General of Taxes, Enton Duro, was not immediate penalization, but obtaining the taxpayers' own commitment to better compliance, with the opportunity to self-correct their returns before the administration proceeded with assessments under the law.
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 notificationsRisk analysis as a sustainable method
From one sector to many others
The 2019 plan for bar-restaurants was one of the first instances, but not the only one. The principle of selecting controls based on risk analysis, rather than uniform control, remains DPT's standard method today, as explicitly provided in the Tax Procedures Law.
What does this mean for your business?
If your business operates in a sector that has historically had a high level of informality, it is more likely to be part of DPT risk analyses. Accurate and ongoing reporting remains the best protection, regardless of whether your sector is under active monitoring at any given time.
Why it Matters
Self-correction costs less than evaluation.
When DPT offers the opportunity for self-correction before proceeding with an official assessment, this is the cheapest moment to fix the situation. An assessment conducted by the administration after this phase usually carries additional sanctions compared to voluntary correction.
How we handle this with our clients
For clients in historically higher-risk sectors, such as food and entertainment, we advise them to maintain accurate and consistent monthly filings so that a sudden notice from the DPT won't catch them off guard.
Frequently asked questions
Does this specific plan still continue today?
The 2019 plan itself was an initial phase. Its principle—selecting controls based on risk analysis—remains DPT's standard method, and over time has also been extended to other sectors.
How do I know if my business is part of a risk analysis?
DPT notifies selected taxpayers individually, usually with specific data on their filing indicators. If you haven't received such a notice, the safest approach remains to continue filing accurately rather than waiting for an external signal.
What happens if I don't respond to such a notice?
The absence of self-correction following a personalized notice usually leads to the process continuing with an assessment by the administration itself, in accordance with applicable legislation, as emphasized by the DPT itself.
The original DPT announcement describes the launch of this plan in 2019. Official DPT page. The risk analysis method, initially introduced in a single sector, remains today a general principle for selecting tax audits.
