Restaurant and Bar Accounting in Albania: What Owners Should Check

In restaurants and bars, profit leaks through details: an uninvoiced order, a recipe that uses more than it should, an overstaffed shift. Good restaurant accounting ties those details to the numbers so the owner knows every week where things stand.

Check the till and invoicing every day

• Every order is fiscalised at the time of service, including takeaway and delivery.
• At close, compare fiscalised sales with cash, POS and payments from delivery platforms.
• Record voids and complimentary items with a reason and approval.

Link recipes to stock usage

For every dish and drink, set a standard recipe: ingredient quantities and their cost. Then compare theoretical usage (from sales) with actual usage (from stock). A big gap points to waste, inconsistent portions or goods leaving without being sold. Count high-value items often: meat, fish, alcohol and coffee.

Compare turnover with staff and ingredient costs

Two ratios every owner should see each month:

• Food and beverage cost as a percentage of sales.
• Staff cost (gross pay plus employer contributions) as a percentage of sales.

When these rise without prices or sales rising, profit falls. Track them by month and season. For the real cost of staff, see what an employee really costs.

VAT and taxes

• Restaurant services are taxed at the standard VAT rate, currently 20%. For businesses certified as agritourism, the law sets 6% for accommodation and restaurant services, excluding drinks.
• From 1 January 2027 the VAT registration threshold falls to ALL 5 million of annual turnover.
• Seasonal staff are registered before they start and put on payroll.

Mistakes to avoid

• Orders without a fiscal invoice, especially at busy times.
• Market purchases (fish, vegetables) without an invoice or purchase record.
• Undeclared staff or part of pay off payroll.
• Menu prices left unchanged when ingredient costs rise.

FAQ

How often should I count stock?

Weekly for high-value items; the whole store at least monthly.

How are tips handled?

It depends on how they are collected and shared. Agree a clear rule and check the treatment with your accountant.

Abacus for restaurants and bars

We build recipe costings, reconcile cash and stock and run payroll. See our services for restaurants or contact us.

This article is for general information and is not a substitute for professional advice on your situation. Sources: VAT Law No. 92/2014 (Article 49); VKM No. 822 of 28.10.2026; Law No. 87/2019 on Invoices and the Turnover Monitoring System.