Legal entities include: corporations/companies, subsidiaries, and branches of foreign companies and not profit organizations. The commercial company has the following main elements:

  1. Doing business as a legal entity (incorporated) and not as an individual, natural person.
  2. The company has “The Act of Establishment” and the “Statute”, which documents register/incorporate the company and address the nature of economic activity, objectives, and financial contributions of owners (shareholders).
  3. The company is registered with the National Business Centre (NCB) through the E-Albania platform. 
  4. The company is responsible for the obligations created during the period of the activity with all the assets (assets) of the company. In certain situations, the legislation provides for transfer of responsibilities from the company to the administrators and/or the owners. 


To choose the most appropriate form of business, consult the NBC website: 


Business registration at the NBC is mandatory:

  1. Within 30 calendar days from the date of establishment; and,
  2. Always before the effective start of the company's activity


Places where you can register:

  1. On the e-Albania electronic platform


For details click:


Mandatory documents and data required for business registration:

  1. Documents:
    1. Identity card of the administrator (legal representative) or the person authorized by him.
    2. Act of establishment and statute.
    3. Identity cards of partners that are not cited in the acts of creation of the company.
    4. Other specific documents for company partners who are legal entities.
    5. Special declaration for the recognition, acceptance, and implementation of the legal provisions in force.
    6. Electronic signature for the person authorized to carry out the application (obtained in e-Albania. 


Attention: Follow the instructions how to apply in the e-Albania platform, 


  • The minimum mandatory data to be included in the founding act and statute of a Limited Liability Company:
    1. Name of the company.
    2. Activity type.
    3. Address.
    4. Partners.
  • The initial capital (founding capital), which cannot be less than 100 ALL.
  1. The value of the quota owned by each partner.
  2. Name of Administrator (legal representative).
  3. Duration of the company


  • Estimated annual turnover:

A certain forecast of the turnover (gross sales) of the company should be declared, as it is used as a starting base to define tax obligations/responsibilities from the moment of registration. Below (Table 1) are presented the types of tax obligations according to the turnover level.

Table 1 – Types of tax obligations depending on the annual turnover of the LEGAL ENTITY

Annual turnover (ALL)


Tax responsibilities / Types of Tax Obligations


Social + Health insurance and personal income tax

Value Added Tax (VAT)

Simplified Profit Tax


Profit TAX

Withholding TAX

National Taxes


     0-8 million


Only for the provision of service by the activity of state or private notaries and bailiffs and upon request from the taxpayer








Depending on the activity


 8-10 million






For the provision of services from the activity of state or private notaries and bailiffs and upon request from the taxpayer



















Depending on the activity


Over 10 million











Depending on the     activity


  • The registration process at the NBC ends after you have:
  1. Completed and electronically signed the registration application procedure through the e-Albania platform, with the above data.
  2. Submit all accompanying documents; and,
  3. Received the unique identification document, called the Taxable Person Identification Number (NIPT), and the corresponding registration certificate.


This process takes one business day.

The next day you can verify the status of the registration request by clicking on the e-Albania platform and on the NBC website: 


In case the request is suspended, you have 21 days to complete the deficiencies.

In case the registration is rejected, a new request is made, after eliminating the reasons for the rejection

Attention: After the initial registration, if there is a change in the data registration, the legal representative must register each change within 30 days in the NCB.


  • Business registration in the NBC is also:

a. Registration with the National Tax Authority, Local /Municipality Tax, Customs Authority and Labour Inspectorate


Attention: Check and make sure that the registration data has appeared in the relevant electronic systems, especially in the Customs System and the Labour Inspectorate



  • The process of registration of the final beneficial owners in the NBC

Simultaneously with the application for the registration of the legal entity in the commercial register, you must register the individual/s who directly or indirectly own/s 25% or more of the quotas/shares

For the registration of the beneficial owners, the following documents are required to be submitted electronically to the NBC

  • Authorization for the applicant who must have an electronic signature.
  • Document to prove the registration in the NBC.
  • The document that proves the identity data of the beneficial owner.
  • Document that the beneficial owner owns 25% or more of the quotas or shares.
  • Other document containing necessary information for identification and registration of the beneficial owner such as data of the legal entity that owns the reporting subject and is owned or controlled by another beneficial owner (individual);
  • Document that proves the control of the individual registered as beneficial owner, in the subject reporting (the case when it is impossible to identify the beneficial owner of 25% or more amount of shares/equity or voting rights);
  • Documentation that proves the management position of the individual registered as beneficial owner, in the reporting entity (case when it is impossible to identify the beneficial owner of 25% or more of the shares/quotas of capital or voting rights);
  • A written statement, signed by the legal representative of the reporting entity, where it appears that all steps have been taken to identify the beneficial owner and the reasons for his identification in this position (the case when it is impossible to identify the owner holder of 25% or more of the shares/equity or voting rights)


The initial application is made at the National Business Centre (NBC) through the e-Albania platform.

To complete the procedure, you must have an electronic signature.

For details click


Attention: The legal representative of the reporting entity must register any change in the data registered with the register of the beneficial owner within 90 days from the date of their factual change.



In the event that the NBC, following the request made by a subject bound by law to update the data, the legal person (reporting subject), within 20 days, must:

  • update the data on their beneficial owners in the register, according to this law, if the determination of the obliged entity is correct, or;
  • confirm in the register the data on their beneficial owners, previously registered, if the determination of the obliged entity is not correct.


Immediately after the initial registration in the NBC:

  1. Access the tax account via e-Albania or
  2. Open and register your account on the website of the General Directorate of Taxes (DPT) using:
  3. NIPT-in, as a username, and
  4. "Tatimetemia12", as the initial password.



1. Tax responsibilities start from the date of registration in the NBC through the e-Albania platform.

2. Verify and clarify the tax responsibilities listed in the "My Profile" category.

3. Declarations for tax obligations are made only through this electronic account.

4. If you have problems registering and using your electronic account:

a) Call the DPT Call Center at phone number 0800 00 02;

b) Receive instructions directly in the "live chat" section of this service;

c) Appear in person at the Regional Tax Directorate (DRT), or

d) Click on the DPT website:


  • Immediately after opening and registering the electronic account in DPT:
  1. Within two working days after registration in the NBC, you must register the administrator in the payment list section of your electronic account on the DPT website;
  2. Verify on the E-Albania platform information about local taxes and fees
    1. Submit a copy of the ownership deed/lease contract for the place/places of business; and
    2. Look for notification of the types, amounts and payment deadlines of your local taxes


Attention: If you rent the premises, the owner must have paid the real estate tax.



  1. Apply on the E-Albania platform for devices with electronic certificates for the fiscalization process.
  2. Equip with a software solution (generally offered by certified private companies) to operate the fiscalization system (issue invoices, etc);
  3. Open a company bank account no later than 20 calendar days from the day after registration.


Caution: Cash transactions for amounts over ALL 150,000 cannot be made between two physical or legal commercial persons



  • In relations with the tax administration, you have the right to request:
  1. Information and clarification on tax legislation.
  2. Maintaining the confidentiality of your data.
  3. Receiving notification in advance for acts related to tax obligations.
  4. Tax audits in a reasonable time, in the right place and within the deadlines of the law.
  5. Be heard before making decisions related to your business.
  6. Get information from your tax file;
  7. Representation with persons authorized by you;
  8. Appealing against the actions of the administration;
  9. An independent administrative review of complaints made;
  10. Received or printed from the electronic system (e-albania) certificates for:
  11. Tax responsibilities;
  12. Obligations paid;
  13. Payment of social and health insurance contributions;
  14. Turnover of the last 3 years;
  15. Taxpayer status (active, passive) and specific deadlines for each case;
  16. Possession of the vehicle.
  17. Copies of payment lists with electronic stamp.


  • Documents to be displayed in business premises:

a. Registration Certificate (NIPT);

b. The list of selling prices for goods/services offered;

c. Notice-care to customers to receive tax voucher/receipt for cash purchases;

d. Notice-caution to customers to refuse purchase if not given tax voucher/invoice


Caution: Failure to specify the prices is punishable with a fine of 100,000 Lek when you are subject to corporation income tax and 50,000 Lek when you are subject to simplified income tax (small businesses).



  1. For documentation of sales and purchases you must:
  2. Issue electronic invoices/e-invoices with/without VAT

To issue an Electronic (fiscalized) Invoice, first fulfil the following requirements:

  • Access the Internet at the place where electronic invoices are issued
  • Be equipped with an Electronic Certificate from the National Agency of the Information Society (AKSH)


For details click:



  • Access the Central Billing Platform using your access credentials via E-Albania, at the address:
  • Complete the data for the fiscalization process according to sub-points:
  • Determine the Internet provider for the places of business activity;
  • Determine the ownership of the environment and surface for the places of business activity;
  • Define the rule of the serial number of invoices;
  • Define business activity referring to NACE Rev. codes. 2;
  • Determine the working hours for each place of business activity;
  • Determine the coordinates on the map for each place of business activity;
  • Add contacts for each place of business activity;
  • Add the operator/s that will issue the electronic (fiscalized) invoices;
  • Upload the Electronic Certificate in order to start the process of issuing electronic invoices.


  • The invoice is issued:
  1. Immediately when selling goods or providing services to unregistered individuals;
  2. Note that for the supply of services or goods up to 500,000 ALL, it is not mandatory to note the individual's ID on the invoice;
  3. Immediately when selling goods or providing services to another commercial person;
  4. Immediately or within 72 hours from the moment of payment when collecting an advance payment, for the sale of goods or the performance of services at a later date;
  5. Immediately when buying from individuals, non-commercial natural persons. Attention, write down the number of his identity card, so that the invoice is valid for tax purposes ("Invoice issued by the buyer");
  6. Not later than the 10th of the month following the month in which the service was performed when purchasing services supplied by a taxable person who is not located within the territory of the Republic of Albania;
  7. Not later than the 10th of the month following the month in which the service was performed in the case of continuous services;
  8. Immediately when you buy goods from agricultural producers, who are subject to the compensation scheme, in accordance with the legislation in force on value added tax


Attention: Purchases without a tax receipt are not recognized as deductible expenses.

Failure to issue the invoice, automatically includes you in the list of “subjects with tax risk” and in case of repetition you may be prosecuted for tax evasion.



  • If the electronic device does not work:
  1. Equip yourself with the special block of manual invoices at the Regional Tax Directorate where you are registered;
  2. Issue an invoice from the separate block of invoices without NIVF and NSLF and mark the words "Discontinuance of work of fiscal equipment" on the invoice;
  3. Continue the serial number that starts after the number of the last invoice issued by the electronic device;
  4. Record in the separate invoice block the initial cash deposit at the beginning of each working day, as well as the changes in the cash deposit;
  5. Fiscalize within 5 days the invoices issued from the special block of invoices.


  • The accompanying invoice is issued

When transporting goods from one place to another in the territory of the Republic of Albania, without change of ownership

Attention: The original accompanying invoice, reproduced as a QR code, must accompany the movement of the goods to the destination



  • Fiscalization of the customs declaration, should be done:
  1. No later than three days from placing the goods under the customs regime of release for free circulation.
  2. Immediately after the correction of the invoice data, based on the revised customs declaration and send it to the tax administration (in case of revision of the customs declaration, because of the customs revaluation or control after customs clearance, within the period specified in the customs code)


  • Obligation to deposit money (banknotes and coins).
  1. Declare at the beginning of each business day and before issuing the first bill, the initial amount of cash on hand for each electronic billing device
  2. Deposit the next working day, after the day that the cash limit has been exceeded, in the bank account or in the account opened in other non-banking financial institutions that can hold deposits, the money (banknotes and coins) that you have accumulated during the day for the supply of goods or services, which exceed the maximum level of the cash register.

The maximum amount allowed to be maintained in cash is:

  • For entities with a turnover of up to 2,000,000 ALL, the cash limit is 150,000 ALL
  • For entities with a turnover of 2-10,000,000 ALL, the cash limit is 500,000 ALL
  • For entities with a turnover of over 10,000,000 ALL, the cash limit is 500,000 ALL or 5% of the turnover.
  • For foreign currency exchange entities, the cash limit is ALL 5,000,000 or 5% of turnover.


Attention: If you are a debtor in the Tax Administration, the cash balance must be zero.

Failure to deposit amounts above the specified limit is punishable by a fine in the amount:

  • 25,000 ALL for persons with tax liability, simplified profit tax;
  • 50,000 ALL for persons liable for simplified income tax and VAT;
  • 75,000 ALL for persons with income tax and VAT liability.



  • Declaration of employees, dismissed employees and their salaries:


  1. Employment and dismissal (hiring and firing) are declared in the electronic account:
  2. 1 day before starting work (for new employees), and
  3. within 10 days from the date of dismissal.
  4. Only salaries paid through the banking system are recognized as deductible expenses.


  1. Tax rates and calculation 

The amount of tax liabilities is calculated by multiplying the amount (tax base) on which the tax is     calculated by the tax rate determined for each type of tax (Table 2)


Table 2 – Tax obligations for legal entities


Type of tax obligation 

Tax rate     

The value on which the tax rate applies (tax base)




Value of export, international transport, supply of gold from the Central Bank of Albania, supply of goods in customs regimes, etc.


Value for hotel accommodation service

Value for accommodation and restaurant service, except for drinks, for agro-tourism structures

The value of the services provided by the accommodation structures "Five-star Hotel/Resorts, with special status; according to the definition in the legislation of the field of tourism and who are holders of a registered and internationally recognized trademark "brand name".

Value for the service of advertisements from audio-visual media

Value of public passenger transport vehicles with more than nine plus one seats with electric motor

The value for the supply of the service of construction works for the state investments of sports club/sports federations or for the investments of private entities in the sports infrastructure, defined in the legislation of the field for sports

The value of books of any kind


 Value for the supply of agricultural inputs, including chemical fertilizers, pesticides, seeds and seedlings, except for hormones classified under codes 2937 of the Combined Nomenclature of Goods


The value of the supply of services by notaries, state and private bailiffs

Value of all other goods and services (standard rate)


Type of obligation 

Tax rate 

The value on which the tax rate applies


Social contributions of the employee


Actual gross monthly salary, but not below the minimum salary (actually 40,000 All) and not above the maximum monthly salary (Actually 176,416 ALL)


Health contributions of the employee


Actual gross monthly salary but not below the minimum monthly salary (40,000 ALL)


 Supplementary contributions 


Up to 10%

Above the gross salary but not below the minimum salary and not above the maximum salary for special professions according to special laws.


Employment income tax


Gross monthly salary up to ALL 50,000


Up to ALL 35,000 for gross salaries of ALL 50,001-60,000.

13% of the amount over ALL 35,000

For gross salary 50,001 - 60,000 ALL.


Up to 30,000 ALL if the salary is over 60,001 ALL

13% of the amount over ALL 30,000

The part of the gross monthly salary from 30,001 ALL to 200,000 ALL

22,100 ALL + 23% of the amount over 200,000

The part of the gross monthly salary over 200,000 ALL


Profit tax 


Gross profit (before tax) for annual turnover over 14,000,000 ALL 


Gross profit (before tax), only legal entities that exercise activity:

- for software production/development,

- in the automotive industry,

- according to law no. 38/2012, "On agricultural cooperation societies


For entities that develop hosting activities certified as "agro-tourism", for a period of 10 years, after benefiting from the status of a certified entity in agro-tourism


Withholding tax


Gross payment amount for unregistered individuals and non-resident persons (include rental payments, interest, royalties, technical fees, etc)


Dividend tax (on gross dividend to be paid). 


Local taxes and fees

In % or “fixed fee” according to the provisions of law no. 9975 dated 28.07.2008, "On national taxes", Amended

According to the provisions of the law (ex. cleaning tax, advertisement tax, construction permission tax, etc.).

 Table 2-1 – National taxes for legal entities


 Type of National Tax

Tax rate 

When and where the tax rate applies


Port tax

1 euro

For ships that call at commercial ports and harbors for commercial purposes


Turnover tax for gasoline and diesel according to the codes provided for in the law and for gasoline and diesel containing biofuel 

27 ALL per litre 

On the value of diesel and gasoline produced or imported, except for the quantities produced for export


Tax on used vehicles

Is based on a coefficient calculated based on the age of the vehicle and engine power according to the tax law. 

 Cylinder capacity in cm3 x fixed coefficient according to age x fixed tax for fuel type.


Royalty tax

Up to 10% or fixed value per unit, according to the law.

Value or quantity of sold/exported minerals or oil. 


Deed and stamp duty.

Fixed value according to provisions in the law

On every act


Carbon tax for gasoline, diesel, for gasoline, diesel, found in biofuel content, for kerosene, coke, fuel oil, solar, coal, for gasoline and diesel contained in

 1.5 Lek per litre for gasoline, 3 Lek per litre for diesel, diesel, fuel oil, kerosene, 3 Lek per kilogram for coal and petroleum coke.

The amount of diesel, gasoline, solar, fuel oil, kerosene, coal, coke produced or imported, except for the amount produced for export.


Fishing tax

Fixed value according to provisions in the law.

For fishing boats, fishing grounds, aquaculture, according to the provisions of the law


Tax on plastic materials/articles and plastic/glass packaging

According to the provisions of the law

According to the provisions of the law.


Tax on the right to use state land 

10% / year

The value of the state land in use (area *price*10%)


Tax on written premiums, except for insurance premiums for life, travel health and green card products


On the amount of the premium, excluding the premium for life, travel, health, vehicle green card


Initial registration tax and annual tax for luxury vehicles

70,000 ALL and 21,000 ALL 

Respectively for initial registration of any luxury car and annual tax.


Tax on the import and production of milk powder, included in the customs codes 0402 10 19 and 0402 21 18 

100 ALL/kg.

On the quantity produced/imported


Tax on the import and production of homogenized beverages, included in the customs codes 0404 90 21, 0404 90 23 and 0404 90 29 

16 ALL/litre.

Above the quantity produced/imported


Tax on the importation and production of milk, included in the customs codes heading 0404 10 

150 ALL/litre

Above the quantity produced/imported


Tax for the import and production of milk cream, included in heading 0402 

150 ALL/litre

Above the quantity produced/imported


Tax for oil used as fuel for vessels for tourism and entertainment purposes, according to the provisions of the legislation in force for marine tourism activities, with the destination of use outside Albanian territorial waters.

40 ALL/litre

On the amount of fuel used



  • Tax Periods 

The periods and manners of declarations are given in Table 3 below:

Table 3 - Period and manner of declaration of tax obligations


Type of tax obligation

Period Covered by the Statement

Method of Submission of the Declaration


Value Added Tax VAT 




Social + Health insurance employment income tax 




Profit tax 




Withholding tax




Tax and fees 




  1. Deadlines for tax declaration and payment 

Table 4 below gives deadlines for tax declaration and payment 


Type of tax obligation 

Term of Declaration and Payment of Obligation


Place of payment 

Method of payment 


Value Added Tax - VAT


Not later than the 14th day of the following month


In bank/post office


Online (e-banking) or to bank/post office


Social and health insurance contributions/TAP


Not later than the 20th day of the following month


In bank/post office


Online (e-banking) or to bank/post office 


Payment of advance instalments of profit tax


By the 30th of each quarter (March 30; June 30; September 30; December 30 or by the 15th of each month)

In bank/post office


Online (e-banking) or to bank/post office


Profit tax 

By March 31 of the following year


In bank/post office


Online (e-banking) or to bank/post office 


Withholding tax 

Each month, by the 20th of the following month


In bank/post office


Online (e-banking) or to bank/post office 


National taxes and fees


Every month, by the 15th of the following month


In bank/post office

Online (e-banking) or to bank/post office 


Attention: The VAT declaration is completed based on the monthly VAT sales and purchases book, which should be up-loaded to the tax e-filing system (self-care) by the 10th of the following month;

If you do not close the declaration up to the 10th of the following month, it will be automatically closed by the tax administration and transferred to e-filling system.

If the tax obligations are created as a result of the assessment made by the tax administration, they must be paid within 30 days from the date of receipt of the notification.



  • Changes to tax declarations for errors or inaccuracies are made under following conditions:
  1. A tax declaration in general can be changed not later than 36 months from the initial declaration date and it has not been audited by the tax administration during this time;
  2. The declaration for social & health insurance contributions and employment income tax (payroll) can only be changed by the taxpayer within the first month after the month the declaration is made; 
  3. A change which gives a higher tax liability and payment can be done any time, even for a tax audited period. 


  • Tax obligations can also be paid in instalments if:
  1. The taxpayer is in financial difficulties;
  2. An agreement is signed between the taxpayer and regional tax directorate on instalment payment terms;
  3. A prepayment of not less than 20% of the obligation is immediately;
  4. The deadline for concluding the agreement is until the end of the year following the year when the agreement was concluded.


Attention: The instalment payment agreement can be terminated at any time if:

1. Payments are not made in accordance with the agreement;

2. The taxpayer does not pay new obligations arising after the agreement;


The “instalment payment agreement” is not allowed for withholding taxes, including social and health insurance contributions and employment income taxes.



  1. Overpaid tax liabilities are reimbursed or compensated:
  2. Refunds (reimbursement):


  1. A taxpayer is liable for a VAT reimbursement when a credit balance over 400,000 ALL is carried over for more than 3 consecutive months. VAT reimbursements are done under request presented (electronically) to the General Tax Department (GTD). For other taxes overpaid, with credit balance (surplus) the request can be done to the Regional Tax Directorate; 
  2. The VAT refund is approved by GTD, after evaluation by the office or with in-depth inspection in the premises of the taxpayer; 
  3. The refund will be done to the taxpayer’s bank account:
  4. Within five days, after sending the payment order to the treasury system by the GTD;
  5. Within 5 days after approval of the refund amount based on tax inspection results;
  6. Within 30 days, for the difference after covering unpaid obligations (if any).


  • Compensations:
  1. The amount overpaid or approved for reimbursement goes on account of other unpaid obligations or future obligations:
  2. Within the following tax period after the one in which the taxpayer results in a tax credit;
  3. For income tax, within the first month following the month in which the taxable person results in a tax credit.
  4. On account of the taxpayer's future tax obligations.

Attention: Reimbursement is made through the treasury branch, by the GTD for VAT and the Regional Tax Directorate for other taxes, while the compensation is made automatically for the next obligation of the same type of tax and with special approval for other obligations, except for the overpayment of social and health insurance contributions, for which other procedures are required



  • Fines/penalties for non-declaration and non-payment of the tax liabilities:
  1. A fixed fine is imposed for non-declaration and a fine of 0,06% per each day of delay plus interests is applied for late payments; 
  2. The tax authority notifies electronically the taxpayer, after 5 days, from the date (deadline) for declaration; c. Within 10 days after the notification, the administration makes an automatic assessment of the missing declaration, which:
  3. cannot be complaint/appealed, but
  4. it can be cancelled if a new declaration is submitted by the taxpayer.
  5. The tax IT system starts the automatic calculation of fines and interest for the unpaid obligation.


  • Term and payment of local tax and fee obligations
  1. Obligations for taxes and local fees are determined by law and by the Decisions of the Municipal Councils (VKB);
  2. Local taxes are calculated and paid on an annual basis, except for the year of registration or suspension/deregistration of the activity, which are calculated proportionally for the period of the fiscal year that the business is active.
  3. Taxes and Fees vary according to the type of business, the nature of its activity, turnover, place of activity, but the most typical are:
  4. Tax on the building, Tax on agricultural land; Land tax; Hotel accommodation tax; Infrastructure impact tax from new constructions; Table tax; Temporary tax on educational infrastructure.
  5. The fee for cleaning and removing waste, the fee for occupying public spaces, the fee for granting a license for fuel trading; Veterinary service fee; Administrative service fees of the Municipality and others that are set by VKB.


  • Change of tax responsibilities
  1. As a payer of profit tax, you are not allowed to change your tax responsibility (to become a small business taxpayer or a non-VAT taxpayer) even if the annual turnover of the business falls below ALL 8 million (threshold for small business);
  2. Depending on the field of activity, you may also need to register for other specific tax responsibilities such as royalties, national taxes and national fees.


  • Changes of business organization and location that must be declared/registered in the NBC
  1. Changing the name of the company, the activity, the address of the headquarters, administrator, partners, etc., which are carried out by the decision of the owners;
  2. Opening/closing of secondary addresses that are carried out by the administrator's decision;
  3. Decisions are submitted online to the NBC by the administrator or a person authorized by him through the e-Albania portal;

Attention: Do not start activity at a secondary address, without first registering with the National Register of Citizens.

Means for:

a. Selling goods door to door and

b. Transport of goods and passengers for the third.


For company vehicles that are used only for the transportation of goods for yourself or your buyers, obtain a certificate from the DRT.



  • Maintaining tax and accounting records
  1. The documents that must be kept for tax purposes are: invoices of purchase and sale, VAT purchases and sales books, inventory of goods, book of business assets and any other records required by tax and accounting legislation and related implementing regulations;
  2. Tax documents are kept for a period of not less than 5 years from the closing date of the fiscal year;
  3. Accounting and the preparation of annual financial statements are based on the accounting law and the National Accounting Standards;
  4. Financial Statements are uploaded online to the taxpayer's account by March 31 of the following year;
  5. The financial statements and the allocation of profit after tax, for the previous year, are approved by the partner's decision or other related decision-making body of the company, within 6 months from the closing date of the financial year;
  6. p. The partner's decision must be uploaded online to the taxpayer's account by July 31 of the following year;
  7. In case of dividend distribution, the declaration and payment of the dividend tax shall be made by August 20 of the year when the decision is made, regardless of whether or not the dividend payment has been made.
  8. The Financial Statements and the partner's decision must be uploaded online to the NBC, through the e-Albania platform, by July 31 of the following year. The electronic signature is mandatory for completing the application.


Attention: If you meet the conditions for the “Transfer Pricing Declaration”, you must file it by March 31 of the following year.



  • Tax audit


  1. The tax administration has the right to check the tax returns, accounts, books and tax records of the taxpayer, including all documentation related to the financial statements;
  2. The types of tax audit are:
  3. In-depth/on-site inspection (audit), with 30 days written prior notice;
  4. Fiscal visit, with 10 days’ prior notice;
  5. Field verification, without prior notice but with a daily work order.


  • Forced collection of the tax liability takes place when:


  1. Tax obligations have not been paid according to the legal deadlines;
  2. You have not exercised the right to appeal to the Tax Appeal Directorate (DAT) in the Ministry of Finance;
  3. All stages of administrative and judicial review are over and there is a final court decision in power.


The following steps are taken for the enforced collection: 

  1. Notification of the taxpayer with a request to pay, notifying that tax authority has the right of blocking of bank accounts, as well as, blocking and confiscation of the goods and business assets, for the unpaid tax liability;
  2. In case the taxpayer does not proceed with the payment, the tax authority may start enforced collection measures starting with blocking of bank accounts for the amount of the un-paid taxes. The tax authority can also take/confiscate up to 50% of the taxpayer’s daily turnover;
  3. The suspension of actions in the NBC and Customs is also requested by tax authority;
  4. Transfer of tax liability to a third party;
  5. Request for payment of obligations by third parties (for payments they make to the taxpayer);
  6. Transfer of liability to the partner, shareholder and responsible administrator;
  7. Initiation of bankruptcy proceedings with the courts;
  8. Recognizing the tax due as non-collectible if no success is achieved with above measures. 


  • The appeal is made:


  1. In the DAT (Directorate of Tax Appeals) of the Ministry of Finance for national taxes and to the Municipality for local taxes:


  • for any tax assessments made by the tax administration and any other decision affecting the tax liability;
  • within 30 days of receiving the tax assessment notification;
  • after the payment or placement of the guarantee for the tax obligation complained, but not for accrued interest and penalties.
  1. In the Regional Tax Directorate or the General Directorate of Taxes, for any action or non-action of employees of the tax administration that violate the rights of the taxpayer.
  2. In the administrative court

When the taxpayer does not agree with the decision of the Directorate of Tax Appeals (DAT), within 30 days from receiving the decision of the DAT 

  • Penalties and Late Interest:
  1. Penalties and interests for late payments are applied for non-declarations and non-payments of tax obligations, within the legal deadlines;
  2. Penalties and interests for late payments also apply for failure to issue sales invoices and/or tax coupons, failure to declare real salary, incorrect completion of tax returns, failure to install and maintain fiscal equipment, failure to declare employees, failure to maintain tax/accounting documents required, etc,.
  3. Penalties for late payments (0,06% daily for any delay) are applied up to 365 days of delay, while interests for late payments are applied without any limit until the payment date. 


Attention: Concealment or avoidance of paying tax obligations, for the above reasons, in addition to being classified as fiscal evasion, may also become the object of criminal prosecution


  • Transition to passive tax status:
    • The transfer to the “passive register” can only be done if:
  1. the taxpayer can suspend the activity any time and apply to the NBC, through the e-Albania platform, uploading the decision of the partners (owners), provided that there are no un-paid taxes and duties; or
  2. the taxpayer has presented tax declarations with 0 (without activity) for the last 12 consecutive months and has no unpaid tax obligations;
  • The transfer to the “passive status” means that no more tax declarations will be generated by the system, until the taxpayer will request re-activation of the business.



a. In passive status you cannot perform any activity;

b. If you have obligations until the transition to passive status, they must be paid;

c. You must submit the income tax return, Financial Statements and the partner's decision for their approval, for the months of the year in activity.

To resume the activity, you must apply on the E-Albania platform. When the transition to the passive status was made directly by the DRT, the reactivation is done with a request to the tax administration




  • Permanent (final) de-registration is done:


  1. Voluntarily, with the decision of the partners for de-registration, with the liquidation procedure at NBC through the e-Albania portal;
  2. With a court decision, by means of which the deregistration of the subject is decided:
  3. Following the liquidation proceedings in court, or
  4. Following the bankruptcy proceedings


The tax administration objects in writing to the de-registration when you have unpaid tax obligations, you have not presented the financial statements and you have not submitted the tax declarations until the end of the liquidation process.

Even after de-registration, you remain responsible for remaining obligations to third parties and to public authorities.

After de-registration in NBC, contact the authorized company to deactivate the fiscalization program.

In case of deregistration without liquidation, but by re-organization, in case of merger by absorption or by acquisition or spitting off, the existing or new companies have the responsibility to complete de-registration or registration procedures, as the case may be.