Businesses and individuals engaged in short-term rentals of accommodation units through the Booking platform will be subject to inspections by the tax administration.
As part of the tourism operational plan, the tax authorities have begun inspections of businesses and individuals that have generated income through Booking.com.
The tax administration said that, following the completion of the information phase, 100 taxpayers — both individuals and businesses — were selected for inspection. Between October 2022 and December 2025, they reportedly generated approximately €24.9 million in revenue through Booking.com.
The inspections, which will be carried out by the Investigation Directorate and Regional Directorates, will determine whether these revenues were declared in accordance with current legal requirements.
The Tax Administration has called on individuals and businesses generating income through online platforms to accurately declare their earnings in order to avoid administrative and criminal consequences.
According to the latest data from the General Directorate of Taxation, Albanian hotels and individuals using Booking for room reservations or short-term rentals generated a total of €80.1 million in revenue between January and September 2025.
The Tax Administration said it has access to data on bookings and sales made through Booking. According to the figures, 17,225 registered businesses and individuals have sold accommodation services through the platform.
The General Directorate of Taxation also reported that commissions paid to the platform by individuals and businesses alone amounted to approximately €12.8 million.
Last year, the Albanian tax administration began cooperating with the Irish tax authorities to investigate individuals who earn income through Booking and Airbnb but fail to declare it.
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