If you sell online you must register, or your site will be blocked.

2026-04-28 22:34:51, Ekonomi CNA

The Tax Administration has reminded all natural persons, commercial individuals, self-employed persons and entities that conduct economic and commercial activities via the internet that, just like any other commercial activity, they are obliged to register with the National Business Center before starting to carry out the activity.

Based on Article 40, point 1/1, of Law No. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania” (as amended), these entities have the legal obligation to publish on their website:

In cases where persons are identified who carry out online commercial activity without publishing this data, the Tax Administration, in accordance with the legislation in force, will request the Electronic and Postal Communications Authority (AKEP) to temporarily block the website through which the activity is carried out.

The institution emphasizes that cooperation with AKEP has been strengthened, with the aim of exchanging information and increasing effectiveness in the fight against informality, especially against entities that operate online without registering and declaring with tax authorities.

The Tax Administration requests all persons who engage in or intend to engage in online commerce to comply with legal requirements and pay the relevant tax obligations.

Otherwise, in case of failure to fulfill the obligations for registration and publication of data, the Tax Administration warns that it will apply the administrative measures provided for by the legislation in force.

What is online commerce?

Online commerce (or e-commerce) is the buying and selling of products or services over the internet. So, instead of physically going to a store, office or warehouse, everything is done online. Commerce in these cases is fast and practical, offers many alternatives for quality and price, and allows purchases within and outside the country.

Simply put, the request and order for goods is made on websites or online stores, domestically or internationally. Delivery is carried out by mail or courier, while payment can be made online or upon delivery of the goods.

Digital services are also offered through the internet, such as: online courses, tickets, subscriptions, programs, etc.

Ways/types of online commerce;

In a normal situation, the ways/types of online commerce are:

In order to exercise this economic activity, there is an obligation to register with the National Registration Center. Registration is done online through the services offered in e-Albania, before starting to exercise the activity, and the natural person or entity is provided with a registration certificate, which specifies: unique NUIS/NIPT, the trade name of the subject/person and the address of the headquarters.

If you would like to change anything in your registration data, any changes are still made online through the services provided by the National Center for Population and Housing through the e-Albania portal.

After approval of the registration by the Central Tax Office, the subject/taxpayer data is immediately transmitted electronically to your file in the Tax System.

Obligations arising from tax legislation

While carrying out economic activity, taxpayers/entities must also fulfill tax obligations arising from the implementation of tax legislation.

a-Law No. 29/2023, “On Income Tax”, as amended, specifically ;

Note: These individuals currently benefit from benefits for certain income levels, but also for certain periods of years. (For more details, refer to the guidelines published on the official website, according to natural persons and entities)

b-Law no. 92/2014 “On Value Added Tax in the Republic of Albania”, as amended, specifically;

Note : For more details, refer to the guidelines published on the official website, according to natural persons and entities.

c-Law No. 9136/2003 “On the collection of mandatory insurance contributions”, as amended, specifically;

Note : For more details, refer to the guidelines published on the official website, according to natural persons and entities.

d-Law No. 87/2019, “On the invoice and the circulation monitoring system”, as amended, specifically;

Note : For more details, refer to the guidelines published on the official website, according to natural persons and entities.

e-Law No. 9632/2006, “On the local tax system.”, as amended, specifically;

Note: The person must appear at the relevant local unit where the business/activity is headquartered./ Monitor.al