Registration of NPOs and Similar Organizations

Non-profit organizations are registered with the tax administration after having previously completed their registration in accordance with the relevant legislation (Establishment, Court Registration, and Special Licenses if required).

According to Instruction No. 24, dated 02.09.2008 , “On Tax Procedures in the Republic of Albania,” the documentation required for registration with the tax administration is as follows:

• The Court Decision, the Statute, and the notarized Act of Establishment;
• A photocopy of the ID Card or Passport of the administrator or legal representative;
• Data regarding the ownership of the headquarters (lease agreement or ownership title);
• Authorization for the person assigned to perform the registration (if done via authorization);
• The completed registration form.

Upon receiving the NIPT certificate (Unique Identification Number), the entity is also provided with a password to be used for online declarations.

In cases where a taxpayer is found to be operating without being registered with the tax authorities, they shall be penalized by the tax administration according to the provisions of Law No. 9920, dated 19.05.2008 , “On Tax Procedures in the Republic of Albania,” as amended.

Changes in Registration

Changes executed via Court Decision include:

• Registered office address (Headquarters);
• Leadership (Board/Administrator);
• Entity Name;
• Legal Form.

Changes executed through the Tax Administration include:

• Reflecting the changes made via Court Decision;
• Opening/closing secondary addresses and issuing the respective certificates;
• Modifying tax responsibilities (adding/removing).

Note: When a taxpayer fails to update their data within 15 days from the date of the change (headquarters, administrator, type of activity, etc.), they shall be penalized by the Tax Administration according to the provisions of Law No. 9920, dated 19.05.2008 , “On Tax Procedures in the Republic of Albania.”

Registration of Public Entities (Central and local, as well as project implementation units)

Public Entities are registered with the tax administration after a decision on their creation has been made, in accordance with the relevant legislation.

The documentation required for registration with the Tax Administration, pursuant to Instruction No. 24, dated 02.09.2008 , “On Tax Procedures in the Republic of Albania,” is as follows:

• Written request;
• Legal basis of establishment;
• Appointment document of the administrator or legal representative, along with a photocopy of their ID Card or Passport;
• Authorization for the person assigned to perform the registration;
• The completed registration form.
• Data regarding the ownership of the headquarters (lease agreement or ownership title);

Upon receiving the NIPT certificate (Unique Identification Number), the entity is also provided with a password to be used for online declarations.

Changes in Registration

Changes executed via decisions or sub-legal acts include:

• Registered office address (Headquarters);
• Leadership (Board/Administrator);
• Entity Name;

Changes executed through the Tax Administration include:

• Reflecting the changes made via the aforementioned decisions;
• Opening/closing secondary addresses and issuing the respective certificates;
• Modifying tax responsibilities (adding/removing).

Failure to update data (address, administrator, activity type, etc.) will result in penalties by the Tax Administration as per Law No. 9920, dated 19.05.2008 , “On Tax Procedures in the Republic of Albania,” as amended.

The registration of non-profit organizations, foundations, special project implementation units, national or local public entities, political organizations, religious, humanitarian, charitable, scientific, or educational organizations, and other similar entities, can also be performed online via the e-Albania electronic services portal.

In this case, the completed application and the relevant documentation shall be submitted electronically through the tax electronic system, addressed to the respective Regional Tax Directorate (DRT). The directorate will review the registration application and decide on its approval or rejection, as applicable.

Supporting Documents:

Source: General Directorate of Taxes.