{"id":17186,"date":"2022-10-22T19:56:34","date_gmt":"2022-10-22T19:56:34","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=17186"},"modified":"2026-05-19T21:32:34","modified_gmt":"2026-05-19T21:32:34","slug":"informacion-i-pergjithshem-shpk","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/regjistrimi-biznesit\/shoqeri-me-pergjegjesi-te-kufizuar\/informacion-i-pergjithshem-shpk\/","title":{"rendered":"\u00c7far\u00eb \u00ebsht\u00eb sh.p.k."},"content":{"rendered":"<p><\/p>\n\n\n<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/en\/\">Home Page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/\">How to Register a Business in Albania<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/shoqeri-me-pergjegjesi-te-kufizuar\/\">Limited Liability Company (LLC)<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">\u00c7far\u00eb \u00ebsht\u00eb sh.p.k.<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1024x683.jpg\" alt=\"\" class=\"wp-image-17375\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem-1536x1025.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Shoqeria-me-pergjegjesi-te-kufizuar-Informacion-i-pergjithshem.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<p>Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar \u00ebsht\u00eb forma ligjore e rekomanduar kur biznesi mbart rreziqe financiare, ka disa ortak\u00eb ose synon rritje dhe investitor\u00eb. Ortak\u00ebt nuk p\u00ebrgjigjen personalisht p\u00ebr detyrimet e shoq\u00ebris\u00eb dhe mbulojn\u00eb humbjet vet\u00ebm deri n\u00eb pjes\u00ebn e kontributit t\u00eb tyre n\u00eb kapital.<\/p>\n\n\n\n<p>Mund t\u00eb themelohet nga 1 ose m\u00eb shum\u00eb persona fizik\u00eb dhe\/ose juridik\u00eb. Kapitali minimal \u00ebsht\u00eb vet\u00ebm 100 lek\u00eb.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-karakteristikat-kryesore\">Karakteristikat kryesore<\/h2>\n\n\n\n<p><strong>Kapitali minimal.<\/strong> Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar nuk mund t\u00eb ket\u00eb kapital m\u00eb t\u00eb vog\u00ebl se 100 lek\u00eb. Kontributi i ortak\u00ebve mund t\u00eb jet\u00eb n\u00eb para ose n\u00eb natyr\u00eb (pasuri t\u00eb luajtshme, t\u00eb paluajtshme ose t\u00eb drejta).<\/p>\n\n\n\n<p><strong>Personaliteti juridik.<\/strong> Shoq\u00ebria fiton personalitetin juridik n\u00eb dat\u00ebn e regjistrimit n\u00eb QKB. Nga ai moment, shoq\u00ebria \u00ebsht\u00eb person juridik i pavarur dhe p\u00ebrgjigjet me t\u00eb gjitha aktivet e saj p\u00ebr detyrimet e veta.<\/p>\n\n\n\n<p><strong>Kuotat.<\/strong> Kapitali i regjistruar ndahet nd\u00ebrmjet ortak\u00ebve n\u00eb kuota, n\u00eb p\u00ebrpjes\u00ebtim me kontributin e \u00e7donj\u00ebrit. Kuotat mund t\u00eb kalohen me shitblerje, trash\u00ebgimi, dhurim ose m\u00ebnyra t\u00eb tjera t\u00eb parashikuara me ligj. Statuti mund t\u00eb kusht\u00ebzoj\u00eb kalimin e kuotave, duke p\u00ebrcaktuar t\u00eb drejt\u00ebn e parablerjes n\u00eb favor t\u00eb ortak\u00ebve.<\/p>\n\n\n\n<p><strong>Shp\u00ebrndarja e fitimeve.<\/strong> Ortak\u00ebt kan\u00eb t\u00eb drejt\u00eb t\u00eb ndajn\u00eb fitimin e deklaruar n\u00eb pasqyrat financiare, n\u00eb raport me kuotat e zot\u00ebruara, me p\u00ebrjashtim t\u00eb rasteve kur statuti parashikon ndryshe.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-struktura-e-drejtimit\">Struktura e drejtimit<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-asambleja-e-pergjithshme\">Asambleja e p\u00ebrgjithshme<\/h3>\n\n\n\n<p>Asambleja e p\u00ebrgjithshme \u00ebsht\u00eb organi vendimmarr\u00ebs i shoq\u00ebris\u00eb. Mblidhet t\u00eb pakt\u00ebn nj\u00eb her\u00eb n\u00eb vit dhe merr vendime p\u00ebr \u00e7\u00ebshtjet kryesore si ndryshimi i statutit, em\u00ebrimi i administrator\u00ebve, miratimi i pasqyrave financiare, shp\u00ebrndarja e fitimeve dhe prishja e shoq\u00ebris\u00eb.<\/p>\n\n\n\n<p>Vendimet p\u00ebr ndryshimin e statutit, zmadhimin ose zvog\u00eblimin e kapitalit, shp\u00ebrndarjen e fitimeve, riorganizimin dhe prishjen merren me tre t\u00eb kat\u00ebrtat e votave t\u00eb ortak\u00ebve pjes\u00ebmarr\u00ebs. Vendimet e tjera merren me shumic\u00eb t\u00eb zakonshme.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-administratoret\">Administrator\u00ebt<\/h3>\n\n\n\n<p>Asambleja e p\u00ebrgjithshme em\u00ebron nj\u00eb ose m\u00eb shum\u00eb persona fizik\u00eb si administrator\u00eb. Afati i em\u00ebrimit nuk mund t\u00eb jet\u00eb m\u00eb i gjat\u00eb se 5 vjet, me t\u00eb drejt\u00eb rip\u00ebrt\u00ebritjeje. Em\u00ebrimi prodhon efekte pas regjistrimit n\u00eb QKB.<\/p>\n\n\n\n<p>Administratori ka t\u00eb drejt\u00eb dhe detyrim t\u00eb administroj\u00eb veprimtarin\u00eb tregtare, t\u00eb p\u00ebrfaq\u00ebsoj\u00eb shoq\u00ebrin\u00eb, t\u00eb mbaj\u00eb librat kontab\u00ebl dhe t\u00eb paraqes\u00eb pasqyrat financiare vjetore.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-avantazhet-dhe-disavantazhet\">Advantages and Disadvantages<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-avantazhet\">Advantages<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortak\u00ebt nuk p\u00ebrgjigjen personalisht p\u00ebr detyrimet e shoq\u00ebris\u00eb<\/li>\n\n\n\n<li>Kapital minimal prej vet\u00ebm 100 lek\u00eb<\/li>\n\n\n\n<li>Mund t\u00eb ket\u00eb 1 ose shum\u00eb ortak\u00eb<\/li>\n\n\n\n<li>0% corporate income tax for an annual turnover of up to 14,000,000 Lek (until 2029, under Law No. 29\/2023)<\/li>\n\n\n\n<li>Prezantim m\u00eb profesional ndaj partner\u00ebve dhe institucioneve financiare<\/li>\n\n\n\n<li>Mund\u00ebsi p\u00ebr t\u00eb shitur shoq\u00ebrin\u00eb si entitet t\u00eb plot\u00eb<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-disavantazhet\">Disadvantages<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Dokumentacion m\u00eb i gjer\u00eb: statut, akt themelimi, vendime asambleje<\/li>\n\n\n\n<li>K\u00ebrkon asamble periodike dhe procesverbale<\/li>\n\n\n\n<li>Transferimi i fondeve nga llogaria e shoq\u00ebris\u00eb n\u00eb llogarin\u00eb personale k\u00ebrkon vendim asambleje<\/li>\n\n\n\n<li>Nuk mund t\u00eb transferohet nga sh.p.k. n\u00eb person fizik ose anasjelltas<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-cfare-tatime-paguan-sh-p-k-ja\">\u00c7far\u00eb tatime paguan sh.p.k.-ja?<\/h2>\n\n\n\n<p>Shoq\u00ebrit\u00eb me xhiro vjetore n\u00ebn 14,000,000 lek\u00eb paguajn\u00eb 0% tatim mbi fitimin deri n\u00eb vitin 2029, sipas Ligjit 29\/2023.<\/p>\n\n\n\n<p>Tatimi mbi dividendin \u00ebsht\u00eb 8% e shum\u00ebs s\u00eb fitimit t\u00eb shp\u00ebrndar\u00eb ortak\u00ebve.<\/p>\n\n\n\n<p>Administratori i sh.p.k.-s\u00eb i pun\u00ebsuar n\u00eb dy biznese i n\u00ebnshtrohet tatimit mbi dy pun\u00ebsimet.<\/p>\n\n\n\n<p>Detyrimet e tjera tatimore trajtohen n\u00eb detaje te:<\/p>\n\n\n\n<p>\u2192 <a href=\"https:\/\/alprofitconsult.al\/en\/taxes\/\">Tax legislation<\/a><\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/should-i-register-as-a-sole-proprietor-or-as-a-company\/\">Person fizik apo sh.p.k.: cila form\u00eb ju p\u00ebrshtatet?<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-shkaqet-e-prishjes\">Shkaqet e prishjes<\/h2>\n\n\n\n<p>Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar prishet kur mbaron koh\u00ebzgjatja e parashikuar, me vendim t\u00eb asambles\u00eb, me hapjen e procedurave t\u00eb falimentimit, n\u00ebse nuk ka kryer veprimtari tregtare p\u00ebr dy vjet pa njoftuar pezullimin, ose me vendim gjykate.<\/p>\n\n\n\n<p>Prishja ka si pasoj\u00eb hapjen e procedurave t\u00eb likuidimit sipas <a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/07\/ligj-2008-04-14-9901-i-perditesuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ligjit Nr. 9901\/2008 &#8220;P\u00ebr Tregtar\u00ebt dhe Shoq\u00ebrit\u00eb Tregtare&#8221;<\/a>, nenet 190-205.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-baza-ligjore\">Legal basis<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/07\/ligj-2008-04-14-9901-i-perditesuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ligji Nr. 9901\/2008 &#8220;P\u00ebr Tregtar\u00ebt dhe Shoq\u00ebrit\u00eb Tregtare&#8221;<\/a> (as amended)<\/li>\n\n\n\n<li><a href=\"https:\/\/qkb.gov.al\/wp-content\/uploads\/2025\/04\/ligj-nr-9723-date-352007-per-regjistrimin-e-biznesit-i-perditesuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Ligji Nr. 9723\/2007 &#8220;P\u00ebr Regjistrimin e Biznesit&#8221;<\/a> (as amended)<\/li>\n\n\n\n<li>Ligji Nr. 29\/2023 &#8220;P\u00ebr tatimin mbi t\u00eb ardhurat&#8221; (i ndryshuar)<\/li>\n<\/ul>\n\n\n\n<p>complete list of the legislation can be found on <a href=\"https:\/\/qkb.gov.al\/legjislacioni\/legjislacioni-per-regjistrimin-e-biznesit\/\" target=\"_blank\" rel=\"noreferrer noopener\">the QKB's official legislation page.<\/a>.<\/p>\n\n\n\n<div style=\"text-align:center;margin:32px 0\">\n  <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" style=\"background:#1e3a8a;color:#ffffff !important;padding:14px 36px;border-radius:6px;font-weight:700;text-decoration:none !important;font-size:16px;line-height:1.4;max-width:90%\">Request a Free Consultation<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-pyetjet-me-te-shpeshta\">Frequently Asked Questions<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-kem-sh-p-k-me-nje-ortak-te-vetem\">A mund t\u00eb kem sh.p.k. me nj\u00eb ortak t\u00eb vet\u00ebm?<\/h3>\n\n\n\n<p>Po. Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar dhe aksionare mund t\u00eb themelohen edhe nga nj\u00eb person i vet\u00ebm fizik ose juridik.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-cili-eshte-ndryshimi-kryesor-nga-personi-fizik\">Cili \u00ebsht\u00eb ndryshimi kryesor nga personi fizik?<\/h3>\n\n\n\n<p>Personi fizik p\u00ebrgjigjet personalisht me gjith\u00eb pasurin\u00eb e tij. Ortaku i sh.p.k.-s\u00eb mbulon humbjet vet\u00ebm deri n\u00eb vler\u00ebn e kontributit t\u00eb tij n\u00eb kapital. Sh.p.k.-ja \u00ebsht\u00eb gjithashtu e vetmja form\u00eb q\u00eb mund t\u00eb shitet si entitet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-kaloj-nga-person-fizik-ne-sh-p-k\">Can I transition from a sole proprietorship to an LLC (sh.p.k.)?<\/h3>\n\n\n\n<p>Jo. Ligji shqiptar nuk e lejon transformimin e drejtp\u00ebrdrejt\u00eb t\u00eb personit fizik n\u00eb sh.p.k. ose anasjelltas. Duhet t\u00eb \u00e7regjistrohet nj\u00ebra dhe t\u00eb regjistrohet tjetra si entitet i ri.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-sa-shpesh-duhet-te-mbahet-asambleja\">Sa shpesh duhet t\u00eb mbahet asambleja?<\/h3>\n\n\n\n<p>T\u00eb pakt\u00ebn nj\u00eb her\u00eb n\u00eb vit. Asambleja e zakonshme vjetore miraton pasqyrat financiare dhe vendos mbi shp\u00ebrndarjen e fitimeve.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-a-mund-te-jete-administratori-njekohesisht-edhe-ortak\">A mund t\u00eb jet\u00eb administratori nj\u00ebkoh\u00ebsisht edhe ortak?<\/h3>\n\n\n\n<p>Po. Administratori mund t\u00eb jet\u00eb nj\u00ebkoh\u00ebsisht edhe ortak i shoq\u00ebris\u00eb. Nuk ka ndalim ligjor p\u00ebr k\u00ebt\u00eb.<\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/shoqeri-me-pergjegjesi-te-kufizuar\/regjistrimi-fillestar-shpk\/\">Si t\u00eb regjistrosh sh.p.k. n\u00eb e-Albania<\/a><\/p>\n\n\n\n<p>Read also: <a href=\"https:\/\/alprofitconsult.al\/en\/should-i-register-as-a-sole-proprietor-or-as-a-company\/\">Person fizik apo sh.p.k.: cila form\u00eb ju p\u00ebrshtatet?<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #111827 ;background-color: #f3f4f6 ;\"  ><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<p style=\"font-size:22px; font-weight:700; color:#0f172a; text-align:center; margin-bottom:10px;\">Doni t\u00eb hapni sh.p.k. n\u00eb Shqip\u00ebri?<\/p>\n<p style=\"font-size:15px; text-align:center; color:#374151; line-height:1.7; max-width:420px; margin:0 auto 28px;\">AlProfit Consult menaxhon t\u00eb gjith\u00eb procesin: nga k\u00ebshillimi fillestar dhe p\u00ebrgatitja e statutit, te aplikimi dhe procedurat pas regjistrimit.<\/p>\n<div style=\"text-align:center; margin-bottom:20px;\">\n<a href=\"\/en\/offer\/\" style=\"display:inline-block; background:#1e3a8a; color:#fff; padding:13px 32px; font-size:15px; font-weight:700; text-decoration:none; border-radius:8px; margin:4px;\">Request a quote<\/a><a href=\"\/en\/cmimi\/\" style=\"display:inline-block; background:transparent; color:#1e3a8a; padding:12px 32px; font-size:15px; font-weight:700; text-decoration:none; border-radius:8px; border:2px solid #1e3a8a; margin:4px;\">View pricing<\/a>\n<\/div>\n<p style=\"font-size:13px; text-align:center; color:#6B7280; margin-bottom:8px;\">&#10003;&nbsp; Pa detyrim &nbsp;&middot;&nbsp; &#10003;&nbsp; Konfidencialitet &nbsp;&middot;&nbsp; &#10003;&nbsp; P\u00ebrgjigje brenda 24 or\u00ebve<\/p>\n<p style=\"font-size:13px; text-align:center;\"><a href=\"tel:+355693232349\" style=\"color:#1e3a8a; text-decoration:none; font-weight:600;\">+355 69 323 2349<\/a> &nbsp;\u00b7&nbsp; <a href=\"mailto:info@alprofitconsult.al\" style=\"color:#1e3a8a; text-decoration:none; font-weight:600;\">info@alprofitconsult.al<\/a><\/p>\n<p>\n<\/div><\/div>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar \u00ebsht\u00eb forma ligjore e rekomanduar kur biznesi mbart rreziqe financiare, ka disa ortak\u00eb ose synon rritje dhe investitor\u00eb. Ortak\u00ebt nuk p\u00ebrgjigjen personalisht p\u00ebr detyrimet e shoq\u00ebris\u00eb dhe mbulojn\u00eb humbjet vet\u00ebm deri n\u00eb pjes\u00ebn e kontributit t\u00eb tyre n\u00eb kapital. Mund t\u00eb themelohet nga 1 ose m\u00eb shum\u00eb persona fizik\u00eb dhe\/ose [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17375,"parent":17185,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-17186","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>\u00c7far\u00eb \u00ebsht\u00eb sh.p.k. - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"\u00c7far\u00eb \u00ebsht\u00eb shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, si funksionojn\u00eb ortak\u00ebt dhe asambleja. Kapital minimal 100 lek\u00eb. Tatim fitimi 0% deri 2029.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/business-registration-2\/shoqeri-me-pergjegjesi-te-kufizuar\/informacion-i-pergjithshem-shpk\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00c7far\u00eb \u00ebsht\u00eb sh.p.k.\" \/>\n<meta property=\"og:description\" content=\"\u00c7far\u00eb \u00ebsht\u00eb shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, si funksionojn\u00eb ortak\u00ebt dhe asambleja. Kapital minimal 100 lek\u00eb. 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