Yes. If you sell regularly on Instagram, TikTok, Facebook or a website in Albania, the law treats it as commercial activity and you need a NUIS (tax number) before you sell. Since the tax procedures law was amended, the page you sell from must show four details: your NUIS, the business name, the registered address and a phone number. If they are missing, the tax office sends a notice, you get 15 days, and then it can ask for the page to be blocked. The good news: for most small sellers, income tax on gross income up to ALL 14 million a year is 0% until the end of 2029.
What you need in your case
Pick the situation that describes you and tick what you already have. The points follow the tax procedures law and the invoicing law.
What do you need to sell online?
Choose the situation that fits you and tick what you already have. Changing the situation clears the checks.
The law gives no clear threshold or exemption for this case. These are questions to check, not a legal rule.
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I now and then sell my own used things
The law gives no clear threshold or exemption for this case. These are questions to check, not a legal rule.
- The items are yours and you used them, not bought to resell.
- Sales are occasional, not an ongoing activity.
- Keep a note of what you sold, when and for how much.
- If sales become regular, talk to an accountant about registering.
I sell products I make
For example cakes, handmade crafts or clothes you sew.
- Register with the National Business Centre and get a NUIS before you sell.
- Publish your NUIS, business name, registered address and phone number on your page.
- Issue a fiscalised invoice for every sale; for online orders you can email it, with the buyer's consent.
- Do not accept cash above ALL 500,000 from a private individual.
- File your returns on time, even when income tax is 0%.
I buy goods and resell them
Keep purchase invoices: goods without one are revalued at market price.
- Register with the National Business Centre and get a NUIS before you sell.
- Publish your NUIS, business name, registered address and phone number on your page.
- Keep a purchase invoice for every item in stock.
- Issue a fiscalised invoice for every sale; for online orders you can email it, with the buyer's consent.
- Do not pay suppliers more than ALL 100,000 in cash.
- Do not accept cash above ALL 500,000 from a private individual.
- Check the POS deadline if you take cash.
- File your returns on time, even when income tax is 0%.
I offer services online
For example courses, photography, design or beauty services booked online.
- Register with the National Business Centre and get a NUIS before you sell.
- Publish your NUIS, business name, registered address and phone number on your page.
- Issue a fiscalised invoice for every sale; for online orders you can email it, with the buyer's consent.
- Do not accept cash above ALL 500,000 from a private individual.
- File your returns on time, even when income tax is 0%.
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: tax procedures legislationWhat changed in the law
The tax procedures law has long said that individuals and companies may trade only after registering with the National Business Centre (article 40, point 1). Law no. 79/2025, promulgated in January 2026, added point 1/1: commercial activity includes activity carried out over the internet. It applies to individuals, sole traders, the self-employed and companies.
On 28 April 2026 the tax administration published a call to everyone trading online: it reminds anyone selling over the internet that, like any other activity, they must register and publish the required details. On 16 August 2026 it also published a Sector Plan for Online Trade and Services.
Illustrative example: a home baker sells cakes on Instagram. Her bio shows the business name, the NUIS and a phone number, but not the registered address. That is enough for the tax office to send an official notice. The fix is simple: add the address as it appears on the registration certificate.
What happens when the details are missing
Tax notices go to your e-Filing account or by registered post, and count as received no later than 10 calendar days after sending (article 23). So it is worth opening e-Filing regularly.
If you sell without a NUIS
How much tax you actually pay
Many small sellers stay unregistered because they fear the tax. But under the income tax law, sole traders, the self-employed and entities with gross income up to ALL 14 million a year pay income tax at 0% until 31 December 2029 (Law no. 29/2023, article 69, point 1, letter "dh"). The duty to file returns stays even when the tax is 0%.
Illustrative example: the baker in our example sells about ALL 150,000 a month, so ALL 1,800,000 a year. That is well under ALL 14 million, so her income tax for the year is 0%. She must still issue invoices and file her returns on time. The 0% concerns income tax only, not other obligations such as VAT or contributions, where they apply. For VAT, see our VAT registration guide.
Invoices and cash
Once you have a NUIS, you issue a fiscalised invoice for every sale that is part of your activity (Law no. 87/2019, articles 4 and 6). For orders agreed and paid through an online shop, an app or similar, the invoice does not have to be printed: it can be sent to the buyer by email or as an electronic invoice. When the buyer is a private individual, this needs their consent (article 23). More on the system is on the tax administration's fiscalisation page.
For cash, the law sets two limits (article 59):
Payments through e-money institutions licensed by the Bank of Albania, or by credit card, do not count as cash. If you take cash, also check the card terminal (POS) duty, which for most businesses has a 31 December 2026 deadline, with some exemptions. Details are in our POS/POI guide.
Once you are registered: organise orders and payouts
Platforms pay out in batches, net of fees and refunds. Match each payout to its orders so the books show what you really sold.
Check your online-sales workflow
Choose a sales channel and work through the operational checks. This is not a legal-compliance score.
Start with one completed order and trace it through to the accounts.
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Own website or social media
Start with one completed order and trace it through to the accounts.
- Registered activity and responsible seller identified
- Order connected to the invoice
- Payment or cash-on-delivery evidence matched
- Returns, refunds and invoice corrections recorded
- Customer terms, privacy and delivery responsibilities reviewed
Marketplace or payment platform
The payout may be net of fees and refunds. Keep the platform’s detailed report.
- Contract identifying the seller and platform’s role
- Gross sales report by transaction
- Platform fees, refunds and withheld amounts separated
- Payout matched to the bank statement
- Cross-border VAT and other tax questions referred for review
Your choices stay on this page and reset on reload. They are not sent to Pivot or the tax authority.
Official source: Albanian tax authorityHow Pivot helps
We help you choose the right form, self-employed or company, and register you with the National Business Centre. We tell you exactly what to put on your profile, set up invoicing for online orders and file your returns on time, so that 0% stays 0% with no surprises.
Ask us to register your online business. Related: organising orders, invoices and receipts when you sell online. If you are choosing a form, read sole proprietor or LLC too.
Official sources and period
- Tax procedures legislation
- Tax administration: call to businesses trading online, 28 April 2026
- Tax administration: Sector Plan for Online Trade and Services, 16 August 2026
- Tax administration: fiscalisation
Sources: Law no. 9920 of 19.5.2008 on tax procedures, as amended including by Law no. 79/2025, articles 23, 40 (points 1, 1/1 and 5), 41, 59 and 121; Law no. 87/2019 on invoices and the turnover monitoring system, as amended, articles 4, 6 and 23; Law no. 29/2023 on income tax, as amended, article 69, point 1, letter "dh". Checked on 28 October 2026. The baker example is illustrative.
