Deregistration
of nonprofit organizations

Deregistration of the entity

Non-profit organizations are deregistered from the electronic register in cases provided for by the law that establishes the rules for the establishment, registration, operation, organization, and activities of non-profit organizations, in cases when the law provides for the dissolution and invalidity of legal entities, as well as in any other case provided for by applicable legislation.

Registration is canceled:
a) voluntarily on the initiative of the nonprofit organization itself;
b) on the basis of a court decision;
c) as provided for by special laws.

Voluntary deregistration

When the distribution is decided by the nonprofit organization itself, the removal from the electronic register of nonprofit organizations is carried out only after the court's decision to dissolve the nonprofit organization has become final.

Deregistration by court order

In cases where the court orders the dissolution of a nonprofit organization, its removal from the electronic register of nonprofit organizations is carried out only after the court's decision has become final.

More about deregistration

The data of deregistered nonprofit organizations are retained in the electronic register with the notation “deregistered,” along with the number and date of the court decision that ordered the deregistration from the register under special laws. These data are maintained by the Tirana District Court in electronic format and are always accessible to the public.

The name of the nonprofit organization is prohibited from use and may not be registered by any other entity for a period of 6 (six) months from the date of dissolution.

The deregistration of nonprofit organizations from the electronic register results in the entities losing their legal personality.

The deregistration from the register of nonprofit organizations of branches of foreign nonprofit organizations that do not acquire legal personality through registration has only declarative effect.

Deregistration from the tax register

To de-register an NPO, the following steps are followed:

• The taxpayer applies to the Court to initiate the de-registration procedure.
• Upon receiving notification from the court, the Tax Administration verifies the taxpayer's compliance with his legal obligations (declarations and payments). When the taxpayer has the status “Application for Deletion,” they can generate the final pay slip even in the middle of the tax period through e-filing.
• The Tax Administration notifies the Court of the above (confirming or opposing the de-registration).

In case of an objection by the Tax Administration, the Court does not proceed with the de-registration of the entity until all outstanding liabilities are settled.

In case of confirmation by the Tax Administration, the Court proceeds with the de-registration of the entity, and its decision is used by the Tax Administration to finalize the de-registration in the Tax System. The date of de-registration in the Tax System is the date specified in the Court Decision.