The Tax Administration will launch an Operational Plan dedicated to the construction sector from October 2025, with the aim of intensifying controls and monitoring financial practices in this sector, including the use of clearing.
According to the General Directorate of Taxes, the Operational Plan, which is expected to begin in October 2025, will be implemented after an information phase of about 30 days and will focus on addressing the specific fiscal risks of the construction sector.
The Tax Administration will make public the objectives and approach of this plan through official communication channels.
The operational plan for the construction sector will be launched after the completion of the audit for the tourism sector.
According to the document published by Taxes, the Operational Plan in the tourism sector aimed to increase revenues and formalize the sector, through several key objectives, such as:
Increase in VAT paid in the tourism sector, with a tax rate of 6% where the objective is a 20% increase in revenues from the tourism sector. Increase in the number of taxpayers declaring VAT in tourism (Accommodation, Bar-restaurants) that have a standard VAT rate where the objective is 10%. Monitoring of payments in order to prevent the creation of new tax debt, including VAT liabilities and other taxes related to economic activity. Formalization of the tourism sector, through the reduction of the number of unregistered or registered entities and are passive that exercise economic activity irregularly; Formalization of the activity of beach stations (umbrellas, sun loungers, etc.) without a contract with the relevant authorities, etc.
Monitoring was carried out on a risk basis through analyses of taxpayer status, analysis of taxpayers with deviant behavior, such as submitting zero-value declarations, significant decline in turnover compared to the previous period, repetition of delays in paying obligations, etc. The risk analysis also included a comparison of turnover and a comparison of the number of employees declared up to the last 2 years.
Also, in June, the tax authorities approved reference salary levels for professions in the tourism sector, with the aim of identifying at-risk taxpayers.
According to the published list of 45 professions in the tourism sector, the minimum salary for waiters in restaurants, bars and hotels should not be less than 70,000 lek per month.
Reference salaries start at 55,000 lek for positions such as beach cleaning workers or parking attendants and reach 130,000 to 140,000 lek for head chefs, pastry chefs or other senior positions in the service chain.
