- After opening the business, the shortest deadline is that of the bank account, 20 calendar days.
- Any business that issues invoices must be fiscalized before it begins operations.
- Equipping a POS terminal is mandatory for everyone until December 31, 2026.
- When annual turnover does not exceed 14,000,000 lekë, the profit tax is 0.3% until December 31, 2029, but filings remain mandatory.
- Registration for VAT becomes mandatory when annual turnover exceeds 10,000,000 lek.
Opening a business ends at the QKB counter, but the obligations begin the next day. Some have short deadlines, some suspend operations if not met, and two are entirely new for 2026.
This guide arranges the steps in the order in which they must be performed, not by importance. Where there is a deadline, the deadline is stated. Where a rule has changed, the old rule is explicitly stated.
Read also: Business as a sole proprietor. What do you pay and what do you report in the first year?
First month's deadlines, at a glance
Three obligations have a deadline measured in days. The others don't have a written deadline, but they block activity if they aren't completed.
| Obligation | Deadline |
|---|---|
| Bank account declaration to the tax authorities | 20 calendar days from the day after registration |
| Local taxes for the first year | One month since the initial registration |
| Equipment with a POS terminal | December 31, 2026 for everyone |
| Fiscalization, e-Albania, environmental document | No written deadline, but before the activity begins. |
The first step: the accounts that open everything else.
Without two email accounts, none of the other steps can be completed, because almost every service is handled online.
Business account on e-Albania
This is not your personal account. It is a separate business account opened under the personal account of the administrator or the individual trader. From it, you will obtain the certificates, extracts, and other services you will need at each step below.
Tax system account
From this account, periodic tax returns, employee additions and removals, and all tax liabilities are managed. Activation takes place after initial registration and requires the unique identification number, NIPT.
The initial credentials and the login procedure change from time to time, so we don't list them here. You can find the login steps and password recovery on our website. Steps after registration, which is updated according to the portal.
The bank account must be reported within 20 days.
The business bank account must be opened and reported to the tax authorities within 20 calendar days of the day following initial registration. This is not a voluntary step; it is a written requirement.
The bank usually requires the historical extract and the registration certificate generated by e-Albania, the legal representative's identification document, and, for legal entities, the statute together with the founding act.
Transactions through your account also have a value that isn't immediately apparent. Cash that circulates outside the bank isn't counted when you apply for a loan later. What does the bank look at when you apply for a loan? He explains this with figures.
Environmental document and rent tax
The premises where the activity takes place are documented and electronically filed in your tax account. The document may be a lease agreement, proof of business ownership, or a loan agreement.
When the landlord is an unregistered individual, the tenant withholds 15% tax at source on the rent, in accordance with Law No. 29/2023, Articles 58 and 59. For tax purposes, there are also minimum reference rental values, as set by Government Decree No. 469 of June 3, 2015, which are verified for the relevant area before the contract is signed.
A natural person who carries on their activity in their own premises is not required to calculate and withhold this tax.
Fiscalization: without it, no invoice is issued.
Any entity that issues or receives invoices must be fiscally registered before beginning operations. A paper invoice does not replace an electronic invoice.
Two steps are required. First, obtaining the electronic fiscalization certificate through e-Albania. Second, choosing a software solution from the list of certified entities published by the General Directorate of Taxes. Certificate fees and software prices vary, so they should be confirmed with the source before budgeting.
Read also: Electronic invoice: what it must contain and when it is issued
POS mandatory until December 31, 2026.
This obligation did not exist when this guide was first written. Today, every business must be equipped with a payment terminal by December 31, 2026, in accordance with Article 59(3) of Law No. 9920/2008, as added by Law No. 79/2025.
For accommodation facilities, transportation, and public institutions, the deadline was earlier: May 30, 2026.
The law recognizes several exceptions, including areas without internet coverage, entities exempt from the invoicing requirement, and the sole proprietor who works alone, without VAT, and at a single location.
Read also: Mandatory POS. Who is affected and until when.
Cash payment limits
This rule is also new. As of January 30, 2026, cash payments between two businesses may not exceed 100,000 lek, while payments between a business and an individual may not exceed 500,000 lek. The basis is Article 59 of Law No. 9920/2008, as amended by Law No. 79/2025.
Exceeding the limit is penalized with 10% of the transaction value. Therefore, it's worth setting the settlement policy in the first week, not after the mistake has already occurred.
Licenses, permits, and beneficial owners
Some activities cannot be carried out without prior licensing. A dental clinic, a food service unit, or a transportation operation each require their own document. The register of licenses, authorizations, and permits shows what is required for your activity code.
Application to the Beneficial Owners Register is reserved for legal entities only. Individual traders are excluded. To complete the application, an electronic signature from the legal representative is required, along with the extract, the articles of association, and the ownership details.
Employees and payroll
The employee declares before starting work, not afterward. Payroll is submitted by entities by the 20th of the following month, while sole traders submit it on a quarterly basis, in accordance with Article 65 of Law No. 29/2023.
The national minimum wage is 50,000 lek per month as of January 1, 2026. Contributions for a standard contract total 27.9% of the gross wage, 16.7% paid by the employer and 11.2% by the employee.
An undeclared employee costs VAT and profit tax payers 200,000 lekë, pursuant to Article 119 of Law No. 9920/2008.
Local taxes and first-year obligations
Local taxes are paid to the municipality, not to the tax system. In the case of a newly registered business, the first year's obligation is payable within one month of initial registration.
The specific levels are not the same across the country, because they are set by the municipal council. Therefore, the figures are verified in the decision of the municipality where you are registered.
What you pay and what you report during the year
When annual gross revenue does not exceed 14,000,000 lekë, the profit tax is 0.3% until December 31, 2029, according to Article 69 of Law No. 29/2023. This does not relieve you of filing. The annual return must be filed by March 31, even if the tax is zero.
Registration for VAT becomes mandatory when annual turnover exceeds 10,000,000 lek, and the application must be submitted within 15 days of crossing the threshold. Voluntary registration is allowed for turnover above 5,000,000 lek.
| Deadline | What is being delivered? |
|---|---|
| The 11th of the following month | Sales and purchase books for VAT-registered entities. |
| The 14th of the following month | VAT declaration and payment |
| The 20th of the following month | Payroll and contributions |
| March 31 | Annual income tax return |
Calculated example for the first year
Take a sole proprietor who opens for business in February and closes the year with sales of 6,000,000 lek, with no employees.
The profit tax is zero because the turnover does not exceed 14,000,000 lek. There is no VAT because the threshold of 10,000,000 lekë is not exceeded. What remains are the self-employment contributions, calculated on a minimum wage of 50,000 lekë, plus a health contribution of 3,400 lekë per month, i.e., 40,800 lekë per year.
So the business pays contributions throughout the year even when its income tax is zero. This is the mistake we see most often in the first year: confusing a zero rate with having no obligations.
Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.
Send me free notificationsFrequently asked questions
How many days do I have to declare the bank account?
Twenty calendar days from the day after initial registration. This is the shortest deadline on the entire list.
Do I need a POS if I work alone and without VAT?
The law provides an exemption for a self-employed person who works alone, without VAT, and at a single location. If any of these three conditions is not met, the obligation applies, and the deadline is December 31, 2026.
If my tax is zero, do I have to file?
Yes. The annual return must be filed by March 31, even if the tax is zero. Filing late is penalized separately from the tax.
Do I need a seal for the business?
There is no legal obligation to exercise the activity, but it remains practical in applications and correspondence with public institutions.
When should I start keeping regular accounting?
From the first day of operation. The documents from the early months are the ones most often missing when it's time for the annual statement or a loan application.
How much does an undeclared worker cost?
Two hundred thousand lek for VAT and corporate income tax payers, and 50,000 lek for others, pursuant to Article 119 of Law No. 9920/2008.
Read also: Maturities on December 31, 2026. Four obligations that mature on the same day.
