Check for apartments rented through "Booking" - 100 taxpayers on the "site", declarations for October 2022-December 2025 are verified

Entities and individuals who carry out the activity of short-term rental of accommodation units through the "Booking" platform will be subject to control by the tax administration.
In implementation of the tourism operational plan, the tax administration has begun inspections of entities that have generated income through the Booking.com platform.
Taxes indicate that after the completion of the information phase, 100 taxpayers, individuals and entities, have been selected, who for the period October 2022 - December 2025 result in around 24.9 million euros in income generated through Booking.com.
The controls that will be carried out by the Investigation Directorate and the Regional Directorates will identify whether these incomes have been declared in accordance with the legal obligations in force.
The Tax Administration calls on individuals and entities that generate income through online platforms to accurately declare their income to avoid administrative and criminal consequences.
According to the latest data from the General Directorate of Taxes, hotels and Albanian citizens who use the "Booking" platform for room reservations or short-term rentals have generated a total revenue of 80.1 million euros during the period January-September 2025.
The Tax Administration announces that it has data on reservations and sales made through the "Booking" platform, which shows that there are 17,225 registered businesses and individuals that have made accommodation sales through this platform.
According to the General Directorate of Taxes, commissions alone paid to the platform by citizens and businesses are around 12.8 million euros.
During the past year, the Albanian tax administration has initiated a collaboration with the Irish tax administration to investigate individuals who benefit from income from the Booking and AirBnB platforms and do not declare it.
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