The Albanian administration is targeting online commerce and services through a sectoral compliance plan. The announced checks are not limited to whether a business is registered: they also cover reported turnover, VAT, electronic invoicing and employee reporting.
For a business selling through a platform, receipts and invoices are therefore two sets of records to reconcile. Activity visible online may reveal revenue or staffing that does not appear in the returns. The administration specifically plans to use risk analysis and information exchanges to direct its interventions.
A useful starting point for reconciliation is an identifiable sale, followed from order through to payment and invoice. Discrepancies then require explanation, particularly where a refund or cancellation changes the amounts received. This method of preparing the file does not prejudge whether taxable revenue has been omitted: it helps distinguish missing documentation from a real difference between business receipts and the revenue reported in returns.
This plan sets out an enforcement policy; it does not, by itself, create a digital tax or a new VAT rate. The issue is to substantiate consistency between the activity actually carried on, the commercial records and the tax obligations applicable to it.