Deregistration of a Sole Proprietorship

Registration cancellation for a natural person, i.e., the closure of the NIPT, is the official process for the final shutdown of business activity and removal from the Commercial Register. Below you will find the types of cancellation, tax requirements, and the steps on e-Albania. Unlike routine changes, deregistration undergoes verification by the Tax Administration and can take up to 30 business days.

Types of Deregistration

Voluntary deregistration

Performed at the request of the sole proprietor when they decide to cease business activities. This can be submitted along with the notification of cessation of economic activity or at a later date.

Deregistration in Case of Death

Performed at the request of any interested party by depositing the death certificate issued by the Civil Registry or a final court decision declaring the person deceased.

Deregistration by Authority Decision

Performed based on a non-appealable court decision or a final decision by another public authority, as provided for by specific laws.

Conditions for Deregistration

According to the Law No. 9920/2008 "On Tax Procedures,"the QKB cannot proceed with deregistration if the following are identified:

• Outstanding tax liabilities
• Unsubmitted tax returns
• Unsubmitted financial statements for the business closure

If any of these conditions are not met, the Tax Administration will formally object to the deregistration within the legal timeframe.

Note: Tax deregistration does not eliminate existing tax liabilities and does not prevent the Tax Administration from assessing or collecting obligations even after the deregistration date.

Technical requirements

• Active e-Albania Business Account: You must log in as a business, not as an individual.
• Valid Electronic Signature: Mandatory for submitting the application.
• Notarized Power of Attorney: Required only if the applicant is someone other than the sole proprietor.

Steps for the deregistration of a natural person

The process is conducted entirely via the e-Albania portall under the service "Application for the deregistration of a natural person", supported by Articles 48-51 of Law No. 9723/2007 and Article 45 of Law No. 9920/2008.

1. Log in to e-Albania as a business using your NIPT.
2. Search for the service "Application for the deregistration of a natural person" and click "Use".
3. Complete the electronic form with the required information.
4. Upload the necessary documentation.
5. Click "Submit" on the final page of the form.
6. Click "Send signature code", enter the code received, and click "Sign".
7. The QKB automatically notifies the Tax Administration electronically.
8. The Tax Administration verifies the tax status within 10 business days and notifies the taxpayer of any issues.
9. If an audit is required, this process cannot exceed 30 business days.
10. If no written objection is received within 30 business days, the QKB proceeds with immediate deregistration.

The decision will be: Deregistered, Suspended (pending DPT), or Rejected. Results appear in "My Space" on e-Albania.

The date of deregistration for a sole proprietorship with the Tax Administration is the date of deregistration with the QKB, retroactive to the date the application was submitted.

Necessary documentation

Your personal documents are retrieved directly by the administrative officer through state databases; you do not need to submit them yourself. The applicant only uploads specific documents as required by the case:

• Act of Representation (Notarized Power of Attorney): If the applicant is a person other than the sole proprietor.
• Death Certificate: Issued by the Civil Registry in the event of death.
• Court Decision: If the person has been declared dead or if the deregistration is carried out by court order.

All documents must be submitted in electronic format and be in the Albanian language. Documents issued abroad must be accompanied by a certified translation and authenticated according to the laws and international agreements in force.

Timeframe and Cost

The deregistration process involves two independent phases:

Tax Phase: The Tax Administration has 10 business days to verify the status and notify the taxpayer. If a physical audit is required, it must not exceed 30 business days.

Registration Phase: If the Tax Administration does not submit a written objection within 30 business days, the QKB proceeds with immediate deregistration.

The service is free of charge, and the certification is valid indefinitely.

For questions regarding the service, contact: [email protected]

Legal basis

• Law No. 9723/2007 "On Business Registration" (as amended), Articles 26, 27, 48-51, 54
• Law No. 9920/2008 "On Tax Procedures" (as amended), Article 45
• Law No. 9880/2008 "On Electronic Signature"
• Law No. 10273/2010 "On Electronic Documents"

complete list of the legislation can be found on the QKB's official legislation page..

Frequently Asked Questions about the deregistration of a natural person

Can I apply for deregistration if I have outstanding tax liabilities?

No. According to Law No. 9920/2008, the QKB cannot finalize the deregistration if there are unpaid tax liabilities or unsubmitted tax returns. The Tax Administration will formally object to the deregistration in writing and specify the total amount due.

How long does the process take?

The minimum timeframe is 10 business days for the initial tax verification. If a tax audit is required, it may take up to 30 additional business days. If there are no tax issues and no written objection is filed within 30 business days, the QKB will proceed with immediate deregistration.

Can I re-register after deregistration?

Yes. A natural person with the same NID can register for and obtain a new NIPT from the QKB only after the existing NIPT has been deregistered. You can find the steps at registration of a natural person.

Does deregistration eliminate existing tax liabilities?

No. Tax deregistration does not discharge or eliminate existing liabilities, nor does it prevent the Tax Administration from assessing or collecting them even after the official date of deregistration.

Who can apply for deregistration?

The sole proprietor themselves or any person authorized by them via a notarized Power of Attorney, in accordance with Article 26 of Law No. 9723/2007.

Read also: Amending Sole Proprietorship Details

Read also: What happens if you fail to submit financial statements on time