By July 31, 2026, every business required to prepare financial statements must have submitted two documents: the 2025 financial statements to the QKB and the board resolution on profit allocation to the tax administration. Both are due on the same date and both carry a fine if forgotten.
From our daily work we see the same mistake every July. The business filed its corporate income tax return in March and believes the obligation is closed. In fact, filing with the tax authorities does not replace publication in the QKB or the deposit of the assembly resolution.
This guide shows you step by step who is obligated, how the assembly resolution is prepared with two ready-to-use formats, how dividend tax is calculated under the applicable rules, and how to complete the application on e-Albania from start to signature.
Read also: Financial statements for 2025. What is required from your business and by when.
Two obligations, one date
The primary obligation is the publication of financial statements. Every profit-making economic unit required to prepare them must file its annual statements with the QKB no later than seven months after the end of the accounting period. For the year 2025, this means by July 31, 2026. Failure to submit is punishable by a fine of 60,000 lek, and the obligation remains even after the fine.
The second obligation is the filing of the decision on the destination of the profit with the tax authorities. Law No. 29/2023 “On income tax”, Article 56 sets the same deadline, no later than July 31 of each year. This requirement applies even if the year's result was a loss or zero. Late filing is punishable by a fine.
The good news is that the assembly resolution you prepare for taxes is the same document that's uploaded to the QKB application. One accurate document fulfills both requirements.
Who should submit
The rule is divided according to the form of organization.
SPCs and SHAs always have an obligation, regardless of income level. Law No. 25/2018 "On Accounting and Financial Statements." It applies to profit-making economic units without any turnover threshold and requires even micro-entities to prepare at least abbreviated financial statements. The revenue threshold only affects the format of the statements and accompanying reports, not the reporting obligation itself.
Natural person traders are required to do so when annual income from the activity exceeds 5,000,000 lek. Below this threshold, the individual keeps only the simplified record of income and expenses, as expressly provided by Law No. 29/2023, Article 9, and there is no obligation to prepare and file statements.
A practical clarification is important here. The e-Albania system now accepts applications from individuals, so the old argument that this category cannot technically submit applications no longer holds.
For LLCs with annual revenue under 5,000,000 lek, there is today an open debate over interpretation, regarding which Professional organizations have asked the QKB for an official position.. Until then, our advice is simple: file anyway. The service is free, takes about half an hour, and protects you from any risk of a fine.
Nonprofit organizations file their documents not with the QKB but with the court, while medium, large, and public-interest entities also have the obligation to publish their statements on their official websites within the same deadline.
Read also: What happens if you fail to submit financial statements on time
Assembly decision. What it must contain.
The decision is made by the partners' assembly, or by the sole partner when the company has only one partner, and must include at least the following elements: approval of the financial statements for the period ended December 31, 2025; approval of the result shown therein; and the decision on the allocation of profit. The profit is either retained in the company, distributed as a dividend, or used for capital increase. The choice has direct tax consequences, which we explain in the next section.
Below you'll find two ready-made formats. Replace the data in brackets with your company's information.
Form A. Approval of the statements and the retention of profit
DECISION OF THE SHAREHOLDERS' ASSEMBLY OF THE COMPANY [NAME OF THE COMPANY] LLC
Decision No. [[2026] Date and time of the meeting [..2026 / :__]
Today, on [date], at the company's headquarters at [full address], a meeting of the Shareholders“ Assembly of ”[Name]" LLC, registered with NUIS [number], was held to discuss the following agenda.
Agenda items
- Approval of the financial statements for the period ended December 31, 2025.
- Approval of the result presented in these statements and its allocation.
- Other suggestions from the partners, if any.
Participants in the meeting are [name of partner 1], owner of [[% of the shares, and [partner 2's name], holder of [% of the capital quotas.
Since the required quorum was met, the meeting was declared duly held. After reviewing the items on the agenda, in accordance with Law No. 9901 of April 14, 2008 “On Traders and Commercial Companies” and the Company's Statute, the Assembly of Partners
Set
- To approve the financial statements for the period ending December 31, 2025.
- To approve the profit presented in these statements in the amount of [amount] lek.
- The realized profit will not be distributed but will be retained by the company for investment and business development.
The company's administrators are charged with implementing this decision and filing it with the tax administration and the QKB within the legally prescribed deadlines.
This decision was drawn up in two identical copies and takes effect upon signing.
[Partner 1's Name], Partner _________
[Partner 2's Name], Partner _________
Form B. Approval of the financial statements and distribution of dividends
The introductory part is the same as Format A. Only the decision part changes, which is formulated as follows.
Set
- To approve the financial statements for the period ending December 31, 2025.
- To approve the profit presented in these statements in the amount of [amount] lek.
- To distribute as a dividend the amount of [amount] lek, in proportion to the shares held by each partner.
- The Company, in its capacity as withholding agent, will calculate, withhold, and transfer the dividend tax at a rate of 8%, in accordance with Law No. 29/2023 “For income tax,” Article 56 and Article 59, within the legally prescribed deadlines.
- The net dividend payment to the partners will be made through the banking system [by the date / according to the liquidity plan].
The company's administrators are charged with implementing this decision, filing it with the tax administration and the QKB, as well as declaring and paying the dividend tax within the legally prescribed deadlines.
Tax on dividends. How it is calculated and when it is paid.
The dividend tax rate is 81% and is withheld by the company itself as a withholding agent. Be careful about the deadline, because outdated information is still circulating here. The former fixed August 20 rule pertained to the previous law. The law in force is No. 29/2023, Article 56 computes the deadline as of the date of the decision.
When the dividend is approved but not yet paid, the tax is withheld and transferred at the end of the third month following the month in which the assembly decided on the distribution. When the dividend is actually paid, the tax is declared and paid by the 20th of the month following the month of payment.
A simple example makes it clear. The company approves on June 30, 2026, the distribution of a dividend of 1,000,000 lek. The tax is 80,000 lek and the partners receive net 920,000 lek. If the dividend has not yet been paid to the partners, the tax must be transferred no later than September 30, 2026. If the dividend is paid to the partners in July, the tax must be declared and paid by August 20, 2026.
Two clarifications complete the picture. If the assembly decides to carry forward the profit or increase the capital, dividend tax does not arise at all. And when the dividend is received by another company that has held at least 10% of the capital for an uninterrupted period of 24 months, it is exempt from tax under Article 29 of the same law. The 8% tax applies to distributions to individual partners.
If you're not sure which profit destination is most favorable for your situation, we'll calculate it together with your business figures.
How to apply on e-Albania step by step
The service is called “Filing of financial statements and audit reports (for entities with a Albanian and/or foreign administrator)” and is accessed with the business account on e-Albania. The applicant must be equipped with an electronic signature. Below you will find the four steps of the form as they appear in the system, along with the complete list of documents.
The application is completed online and takes about 27 minutes. Below you'll find the four steps of the form as they appear in the system, so you know in advance what is required at each step.
Step 1. Information about the subject
The system automatically fills in the NIPT, the entity's name, the administrator, the legal form, the status, the address, and the NVE code. You select the reporting period (2025) and complete the email, the data for the last two years (total assets, operating income, average number of employees), the business type (e.g., economic micro-entity), and the statement format (SKK or SNRF), the type of statements (individual or consolidated), and the person responsible for preparing the statements with the preparer entity's NIPT.
STEP 2. Legal auditor profile and group
This step is completed only if the entity is subject to mandatory or voluntary legal audit. The auditor's details, the public register number, and the date the audit was filed are required. Here it is also stated whether the economic unit belongs to any group. Most small businesses select “Does not belong to any group” and proceed directly to the next step.
Step 3. Applicant's data
Enter the details of the person submitting the application: NID, first name, last name, phone number, and email address. If the application is submitted by the administrator themselves, check the box “Applicant is the same as the entity's administrator.” If someone else applies, e.g., the accountant, an authorization document is also required.
Step 4. Uploading documents and signing
Upload the documents according to the list below. Each file must be no larger than 5 MB and its name must not contain symbols such as / # ” $ *. After uploading, click “Submit,” then “Send Signature Code,” and electronically sign with the code you receive on your phone.
Mandatory documents
- Statement of Financial Position (XLSX format)
- Notes to the Financial Statements (PDF format)
- Act of approval of the balance sheet by the assembly or the trader (PDF forms)
- Performance overview by nature or by function (XLSX formats)
- Authorization document when the applicant is not the administrator (PDF format)
Documents as needed
- The statutory auditor's report and decision on his appointment, for the audited entities (PDF formats)
- Payment of the administrative fine, if the entity has previously been fined for failure to file (PDF forms)
- Free form for any additional clarifying document (PDF format)
Be careful. For the monetary instrument flow statement, the system requires linking at least one of the two options: the direct method or the indirect method.
Application duration about 27 minutes · Revenge free of charge · Answer from the QKB Within one business day, by email and in “My Space” on e-Albania. Preliminary request The applicant must have an electronic signature.
Launch the service on e-Albania Download the official manual
After submission and electronic signature, the application is reviewed by the authorized QKB officer and the response, approval or refusal, is sent to you by email and in the “Profile”on e-Albania within one business day.
Why it Matters
Failure to file doesn't end with a 60,000-lek fine. The absence of the reports is recorded in the commercial register extract, which banks review when assessing loans, partners when verifying collaborations, and institutions when evaluating tenders. At the same time, your risk profile with the tax administration is downgraded and the entity is subject to additional audits.
The reverse is equally true. A business with regularly filed reports over the years sends a signal of credibility that opens doors: better loan terms, more serious partners, and peace of mind in every audit. The cost to achieve this is a half-hour application and a properly prepared board resolution.
Frequently asked questions
Does an LLC with revenue under 5 million lek need to file a balance sheet?
The most reliable interpretation of the law says yes. The Accounting Act does not set a turnover threshold for companies and requires even micro-entities to prepare abbreviated financial statements. Since the service is free of charge, submitting it fully protects you while awaiting the QKB's official position on this category.
We didn't distribute the profit. Do we pay dividend tax?
No. When profit is retained in the company or used for capital increase, no dividend tax arises. The assembly resolution must nevertheless be filed with the tax authorities by July 31, even if the result is a loss or zero.
We made the decision on the dividend in June. When is the tax due?
If the dividend has not yet been paid to the partners, the tax is carried over to the end of the third month after the month of the decision, i.e., until September 30, 2026. If the dividend is paid, the tax is declared and paid by the 20th day of the month following the payment.
I am a natural person engaged in commercial activity. Can I apply on e-Albania?
Yes. The system accepts applications from natural persons. You become liable when your annual income from the activity exceeds 5,000,000 lek. Below this level, you only keep the simplified register and have no filing obligation.
What happens if the July 31 deadline has passed?
The obligation is not extinguished. Pay the fine, attach the payment mandate to your application, and submit the statements as soon as possible, because any further delay will worsen your risk profile and block certain certificates from the QKB.
Read also: How to prepare a tax plan for the year even without being an economist