As we reported a few days ago, Prapaskena brings evidence of a criminal nature on a suspected scheme of tax evasion, fictitious invoices, falsification of documentation, concealment of income and money laundering, carried out by Arlinda Guri Meko, in collaboration with her cohabitant and collaborator Alfred Rushit Mezini.
Arlinda Meko has acted as a derivative and camouflage for Bedri and Rogers Rryta, father and son, owners of a network of companies with suspicious activities, including the company Mega Distribution shpk. Through fictitious invoicing, often outside the scope of the companies’ activities, Arlinda Meko (Kola) has enabled the laundering of not only the money of corruption of AKSHI, but also of other illegal activities.
From the analysis of documentation, NRC extracts, financial statements, analytical statements of purchases/sales and administered information, it results the existence of an organized financial and tax mechanism, which is suspected to have operated for several years through:
-fictitious invoices;
-artificial VAT crediting;
-use of falsified documentation;
-undeclared money circulation;
– concealment of income;
-as well as the use of related persons and companies.
Factual circumstances
Arlinda Meko (Kola) is the owner of the company “Bicontal Solution” sh.pk, NIPT: L21312016B, with address: Sami Frashëri Street, Titan Construction Building, Cadastral Zone No. 8380, Floor 10, Apartment 34. According to the NRC extract, some changes during her activity are: Deposit of the family certificate dated 15.05.2018 which certifies the change of the surname of the partner and administrator, from “Arlinda Kola” to “Arlinda Meko”.
Deposit of the decision dated 06.02.2019, where it was decided, the change of the main address of the company’s activity, from Municipal Unit no. 5, Muhamet Gjollesha Street, Moskat Building no. 1, Level 2, 2nd Floor, Apartment 11, to Sami Frashëri Street, Titan Construction Building, Cadastral Zone No. 8380, Floor 10, Apartment 34 and the change of the e-mail address to kola.arlinda@gmail.comDeposit of the decision of the general assembly, dated 12.06.2019, where it was decided: the change of the contact number. The telephone number was (“0694263880”) became (“0692075194”)
Alfred Mezini, practices the profession of lawyer, registered with the National Council of the Republic of Kosovo as a natural person, NIPT L62203028F and contact number 0672174884.
It also turns out that Ms. Arlinda Meko is part of the work team of the company “Albanian Consultancy”, NIPT: L41310001P, with the administrator citizen Gentian Barjamaj, a company with activity in the field of auditing, accounting and fiscal consultancy.
From the information and documentation of the analytical statements of purchases/sales, financial transfers and administered information, it results that the suspected scheme of tax evasion and artificial VAT crediting functioned through an organized financial mechanism between the companies “Mega Distribution”, “Alban Construzioni”, “FASTECH” sh.pk and “SOFT SOLUTION” sh.pk.
Fictitious billing and money laundering scheme
Specifically, “Mega Distribution” issued VAT tax invoices to the above-mentioned entities for works, services or technical situations suspected of being fictitious or unsupported by real technical and economic documentation.
After issuing invoices:
-the beneficiary entities made payments through the banking system to the accounts of “Mega Distribution”, creating seemingly regular commercial transactions;
-these payments were used to justify VAT credits and artificially reduce the tax liabilities of beneficiary companies;
-then the transferred amounts were withdrawn in cash from the accounts of “Mega Distribution”;
-and according to the available information, the main part of the amounts was returned to the paying entities without the VAT component.
In this way, the entities that received the invoices benefited from artificial VAT crediting and fictitious increases in expenses, while the organizers of the scheme benefited from the value of the VAT and undeclared monetary differences.
To make it clearer how the suspected scheme works, we are providing an illustrative example:
In the event that a subject received a fictitious invoice for a total value of 10,000,000 lek including VAT, this amount included approximately 1,666,667 lek of VAT and approximately 8,333,333 lek of the basic value of the invoice. The subject receiving the invoice made the full payment through the bank to the account of “Mega Distribution”, creating an apparent regular commercial transaction. The documentation showed that chocolates and cookies had been sold, while there are strong suspicions that these purchases were not actually made.
In this way, the entity benefited from two financial advantages: it artificially reduced its taxable profit by registering the invoice as a business expense, and it also benefited from a VAT credit of approximately 1,666,667 lek, reducing the obligations it had to pay to the state.
Then, according to the suspected mechanism, after the amount was transferred to the bank accounts of “Mega Distribution”, the money was withdrawn in cash by Arlinda Meko and persons related to her. From the information administered, it results that the majority of the amount, specifically about 8,333,333 lekë, was returned to the hands of paying entities outside the banking system, while the organizers of the scheme kept for themselves the value of the VAT and considerable monetary commissions for each invoice issued. So, practically, the business that received the invoice gained tax reductions and artificial justification of expenses, while the organizers of the scheme benefited from undeclared cash from VAT and commissions.
This mechanism is suspected to have been used repeatedly and in an organized manner to create fictitious invoices, to avoid tax obligations to the state, to hide real monetary circulation and to generate undeclared income in significant amounts.
From the analysis of the analytical statements of purchases and sales between “Mega Distribution” and “Alban Construzioni”, NIPT: J61904069R, it results that during 2021, sales invoices were declared in a total value of 66,901,747 lek including VAT.
The cross-checking of invoices results in a repeated and organized billing pattern, which raises strong suspicions of fictitious transactions with the aim of artificially crediting VAT.
Specifically, it is found that:
-invoices are almost always issued on the 1st of the month;
-up to seven (7) invoices were issued on the same day;
-the serial numbers of the invoices do not follow the normal chronological order;
-The economic and operational logic of the transactions is missing, while the supporting technical documentation is missing or suspicious.
The analytical overview of purchases for the period April 2021 – December 2021 results in, among other things, the following invoices:
Serial No. – Value with VAT – Date
98018704-3,840,000 lek – 01.06.2021
98018654-4,560,000 lek – 01.06.2021
98018601-3,300,000 lek – 01.06.2021
98018602-3,000,000 lek – 01.06.2021
84761490-3,600,000 lek – 01.06.2021
98018705-2,719,747 lek – 01.06.2021
98018710-7,620,000 lek – 01.06.2021
This is how it results:
98018607-4,140,000 lek – 01.11.2021
84761497-4,560,000 lek – 01.11.2021
84761498-3,960,000 lek – 01.11.2021
98018720-2,400,000 lek – 01.11.2021
98018667-2,100,000 lek – 01.11.2021
98018619-3,840,000 lek – 01.11.2021
98018620-3,522,000 lek – 01.11.2021
The repeated method of invoicing, the concentration of invoices on the same date, the lack of chronological order of the series, the lack of justifying technical documentation, as well as the circulation of amounts through bank transfers followed by cash withdrawals, create reasonable suspicions that we are dealing with fictitious transactions and an organized tax evasion scheme. Fictitious works to camouflage invoices
From internal sources it results that some of the invoices were accompanied by work situations suspected to be fictitious. According to the information available, the situations were stamped with the stamp administered by Mrs. Arlinda Meko, while the signatures were forged in the name of Eng. Arben Bejko, without his knowledge and authorization. (Arben Bejko with ID number F70309103E and contact number: 0692025955).
If proven, this action constitutes document forgery and use of forged documents for financial and tax gain.
Also, from the information provided, it appears that the administrator of “Alban Construzioni” has requested Ms. Meko to cut out invoices and relevant situations for the amount of 30,000,000 lek, in order to justify payments made through the banking system, which until the closing of the balance sheet resulted unjustified.
It also results that the departure of Ms. Meko from the entities “Mega Distribution” and “Alban Construzioni” occurred after the above issues were identified and the authorizations of representation were revoked.
We also emphasize that during the years 2014-2021, the balance sheets of “Mega Distribution” were audited by “Albanian Consultancy”, where Ms. Meko is part of the working team, creating serious suspicions of conflict of interest and cover-up of suspected abusive activity.
The same scheme also results with the entity “FASTECH” sh.pk, NIPT J81609010U.
From the analysis of the documentation, it results that during 2021 “Mega Distribution” declared sales invoices to “FASTECH” in the total value of 274,224,000 lek including VAT.
Even in this case, the same pattern is observed:
massive bill cuts;
recurring dates;
lack of chronology in the series of invoices;
lack of technical documentation;
as well as suspicions of fictitious work situations.
The analytical overview for the period May 2021 – December 2021 results, among other things:
84761472-9,360,000 lek – 01.05.2021
847634817,080,000 lek – 01.05.2021
84761427-8,148,000 lek – 01.05.2021
84763482-8,136,000 lek – 01.05.2021
84763487-6,840,000 lek – 01.05.2021
98018653-12,648,000 lek – 01.05.2021
84763492-9,000,000 lek – 01.05.2021
This is how it results:
84761442-9,828,000 lek – 01.08.2021
84763498-13,104,000 lek – 01.08.2021
84761433-14,742,000 lek – 01.08.2021
84761489-11,466,000 lek-01.08.2021
84761499-3,876,000 lek-01.08.2021
98018716-3,804,000 lek – 01.08.2021
98018717-6,240,000 lek-01.08.2021
98018659-4,560,000 lek-01.08.2021
Also:
84761488-13,104,000 lek-01.09.2021
84761444-13,104,000 lek – 01.09.2021
Even in this case, the way the invoices are organized creates clear indications of the existence of a structured mechanism of fictitious invoicing and artificial VAT crediting.
Skema me SOFT SOLUTION
It turns out that the same situation has been identified with the entity “SOFT SOLUTION” sh.pk, NIPT L11328009F. From the available information, it appears that the scheme operated in this way: the companies made payments to “Mega Distribution”. The amounts were then withdrawn in cash and returned to the respective entities without the value of VAT, while the VAT benefit was retained by the organizers of the scheme. Also, according to the information administered, the documentation was accompanied by forged seals, signatures and contracts.
We also emphasize that since 2020 the balance sheets of the company “FASTECH” shpk have been audited by Mr. Gentian Barjamaj, i.e. the company “Albanian Consultancy”, according to the history of the NRC. So where Ms. Meko (Kola) is also part of the working team, justifying all her abusive actions.
Cars and apartments
From other sources and information, it appears that during the years 2020-2021, Ms. Arlinda Meko purchased VOLVO XC40 vehicles with license plates AB771BL and AA384YC on behalf of the company “Bicontal Solution”.
From other sources and information available to us, Mrs. Meko (Kola), has mortgaged with decision no. 1023 dated 15.06.2021, an apartment on Hamdi Sina Street, Farka. In this building, three (3) apartments have been mortgaged with decisions no. 1020/1021/1022 dated 15.06.2021 in the name of Lumturi Ahmet Mezini, Alfred Mezini’s mother (cohabitant and collaborator of Mrs. Meko Kola. Related information)
So the question arises with what income were 3 apartments purchased by Alfred Mezini’s mother??? This requires an investigation of the payments made for the purchase of the 3 apartments and the source of income from Lumturi Ahmet Mezini.
These elements raise suspicions of unjustified wealth with declared income and require a financial investigation into the source of funds.
Ms. Arlinda Meko also results as the legal representative of the company “IAQENDRO TIRANA” sh.pk, NIPT K71708015M, with the administrator Greek citizen Nikolaos Prapas since 20.03.2018. (attached is the decision of the general assembly according to the extract of the NRC).
Whereas on 11.10.2018, through which the company “IAQENDRO TIRANA” sh.pk, represented by the Administrator Mr. Nikolaos Prapas, grants competence to Ms. Arlinda Meko to represent it based on the rights allowed by this power of attorney, Ms. Arlinda Meko, in addition to being the legal representative of this company with the activity “Medical services. Opening of medical clinics with many diagnostic specialties, laparoscopy, in Vitro insemination, genetic analysis laboratory and all other types, import-export and trade of materials and medical devices and medications.”, maintains the economic-financial activity and closing of financial statements since 2018.
From the payroll of the employees of this company, it is established that the administrator and partner, Mr. Nikolaos Prapas, is declared and paid 30,000 lekë, i.e. with a minimum salary, in complete violation of Law No. 7703, dated 11.5.1993, “On Social Security in the Republic of Albania”, as amended. We also establish that the employee of this company, Albina Doka, with a nursing profession, is also declared with a salary of 30,000 lekë.
The documentation and information administered provide evidence of:
-fictitious minimum wage declarations;
-informal employment;
-sales without fiscal documentation;
-undeclared income;
-and exercising activity in violation of relevant legislation.
From the available information, it also appears that Arlinda Meko and Alfred Mezini carried out daily activities at the clinic without being declared as employees. There are also suspicions about:
-selling medicines without fiscal stamps;
-undeclared cash income;
-and cross-border transport of monetary amounts to Greece through the Kapshtica border crossing.
Massive money laundering
From other sources and information available to us, it is established that Ms. Arlinda Meko and Alfred Mezini (the cohabitant and the accomplice), during the years 2019-2022, have committed the act of “money laundering”, by transporting by land via the crossing from the Kapshtica border crossing to Thessaloniki, where the partners of the company “IAQENDRO TIRANA” sh.pk, (Mr. Nikolaos Prapas) are located, the undeclared profits of the company, or when Mr. Nikolaos Prapas comes to conduct examinations. This is confirmed by the TIMS system for all crossings of the car with license plates AA384YC and AB771BL, with user Alfred Mezini. Also, Ms. Arlinda Meko and Alfred Mezini keep the undeclared money in their respective apartments.
The financial statements of “IAQENDRO TIRANA” show an unusual increase in net profit:
year 2019: 276,737 lekë;
year 2020: 3,049,074 lek;
year 2021: 35,850,888 lek.
The multiple increase in financial results, combined with indications of undeclared income and sales without tax invoices, creates serious suspicions of income concealment, tax evasion, and informal monetary circulation.
In conditions where the above elements create reasonable suspicions of the commission of criminal offenses and serious fiscal violations, it is required:
-launching a full financial and tax investigation;
-reconciliation of invoices and bank transfers;
-verification of technical and fiscal documentation;
-control of assets and their source;
-TIMS data administration;
-as well as verification of tax returns, payrolls and financial movements of the above-mentioned persons and entities.
On stage Xhensila Myrtezaj
On 06.03.2026, it turns out that Arlinda Meko and Alfred Mezini (her cohabitant and collaborator), are suspected of having reinvested part of the income obtained from the illegal activity, through the purchase of the activity of a dermo-aesthetic center in the Liqeni i Thatë area, Tirana, specifically the entity “Silabel” (according to available information, a center previously associated with citizen Xhensila Myrtezaj), continuing the activity under the name “Areal Aesthetic Clinic”, with NIPT M61506037E and declared capital of 1,000 lek. From the preliminary analysis and the information administered, reasonable suspicions arise that this investment may have been used with the aim of concealing or legalizing the origin of the income suspected of being the products of illegal activity. In this context, the purchase of an aesthetic clinic in one of the areas with the highest market values in Tirana, where similar investments and related activities are valued at amounts ranging from around 500,000 euros to over 1,000,000 euros, constitutes an important element for an in-depth financial and asset investigation, regarding the source of funds, the method of financing the transaction and the relevant tax and banking declarations. / Taken from “Prapaskena”