Booking.com - one of the largest online travel agencies - has asked apartment owners in Albania that if they do not declare the NIPT, from November 1 they will pay 20% VAT for the commissions that Booking keeps.

"Please make your NIPT number available by October 31, 2023. Also confirm your VAT registration, registration date and VAT registration statement by October 31, 2023. From November 1, 2023, if you have not submitted your registration of VAT, confirmation that you are registered for VAT, the date and a copy of your proof of registration, we will apply 20% VAT to the commission invoice we send you. Please note that this only concerns the commission bill we send you, it does not affect the VAT charged to the customer in the price of their stay at your property," says Booking's announcement (via Monitor.al ) . .

The decision seems to have come after the request of the Albanian authorities, which aim to identify the individuals registered on this platform through these payments, since the data from the payments made by Booking will be sent to the Tax Directorate. 

The latter will then turn to the owners of the apartments to ask them to pay taxes on the income they benefit, based on the fiscal legislation. 

Monitor.al reports that for the moment, this measure to formalize the market through the identification of owners registered on foreign platforms is for Booking, but it is expected that it will soon be extended to the identification of properties registered on AirBnb and Tripadvisor.