Extension of the deadline when e-Albania is down, the principle of Article 54 of the Administrative Procedure Code

Key points
  • In August 2022, following a cyberattack on e-Albania, the deadline for filing the 2021 financial statements was automatically extended by as many days as the government portal was down.
  • The postponement was made pursuant to Article 54 of the Code of Administrative Procedures, a general rule that applies whenever a government portal is not functioning.
  • The deadline and the specific fine for the current year change every year, so always verify them on the official QKB source.
Updated October 18, 2026. Published August 4, 2022. The original notice concerned the extension of the deadline for the 2021 financial statements, due to a specific cyberattack on e-Albania. The content has been rewritten to reflect the general legal principle underlying this extension.

In August 2022, Ministry of Finance and Economy announced that, due to the malfunction of the government e-Albania portal following a cyberattack, the National Business Center would apply the provisions of the Code of Administrative Procedures regarding the deadline for filing financial statements. According to Article 54 of this code, the deadline is automatically extended by as many days as the portal was unavailable.

From our daily work, we see that many businesses do not know that this rule is general, not valid only for the year 2022. If a government portal is not working for reasons beyond your control, you have a legal right to postpone the relevant deadline by as many days as the malfunction lasted.

Read also: What happens if you fail to submit financial statements on time and the How to file financial statements with the QKB, for current deadlines and fines.

Why does it matter today?

If the e-Albania portal or any other government platform stops working close to a tax or filing deadline, don't panic and don't assume you'll be automatically fined. Document the moment the portal went down and when it came back online, and verify with the QKB or the relevant administration whether your deadline has been extended.

How we handle this with our clients

When a government platform runs into issues close to an important client deadline, we monitor the situation and immediately notify the client of any official delays, rather than leaving them to guess on their own.

Every time there is a tax or financial change that affects your business, we notify you directly by email with a practical explanation.

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About the author

Andi Haxhillari is an economist and the founder of AlProfit Consult, an accounting, tax advisory, and financial management firm in Tirana, established in 2015. He holds the professional title of Certified Accountant, certificate no. 359, issued by the Certification Authority of the Ministry of Finance on July 4, 2012. He graduated with a Master's degree in Accounting and as a General Economist from the Faculty of Economics at the University of Tirana. For more than ten years, he has worked as an external economist for small and medium-sized businesses in Albania.

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