{"id":17189,"date":"2022-10-22T19:56:35","date_gmt":"2022-10-22T19:56:35","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=17189"},"modified":"2022-10-23T14:04:28","modified_gmt":"2022-10-23T14:04:28","slug":"registration-2","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/regjistrimi-biznesit\/shoqeri-me-pergjegjesi-te-kufizuar\/cregjistrimi\/","title":{"rendered":"Dissolution of the limited liability company"},"content":{"rendered":"<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\/limited-liability-company\/\">Limited Liability Company (LLC)<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Dissolution of the limited liability company<\/span><\/span><\/div>\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-1024x768.jpg\" alt=\"\" class=\"wp-image-17433\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-1024x768.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-300x225.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-150x113.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-768x576.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar-1536x1152.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Cregjistrimi-i-shoqerise-me-pergjegjesi-te-kufizuar.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Voluntary deregistration<\/h2>\n\n\n\n<p>For legal entities, for branches and representative offices of foreign companies, and for general partnerships, Voluntary deregistration is carried out through an application for deregistration and the filing of the relevant documents proving the completion and closure of liquidation procedures, in accordance with applicable legislation.<\/p>\n\n\n\n<p>Voluntary deregistration for legal entities Articles 190\u2013203 <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.-9901-date_-14.04.2008-Per-Tregtaret-dhe-Shoqerite-Tregtare-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">of Law No. 9901\/2008 <\/a>\u201cFor merchants and trading companies\u201d proceeds in two phases. <\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Once the commencement of liquidation procedures has been recorded, and before carrying out the entity's deregistration, in accordance with the law. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-5.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 9920, dated 19.05.2008<\/a>, \u201cTax Procedures in the Republic of Albania,\u201d as amended, Article 45, the authorized officer (registrar) is required to notify the tax authorities and, within the statutory deadline of 30 calendar days, await confirmation regarding the entity's tax status (i.e., whether it has any obligations).<\/p><\/blockquote>\n\n\n\n<p>Read also <a href=\"https:\/\/alprofitconsult.al\/en\/taxes\/contractor\/the-life-cycle-of-a-business\/\" target=\"_blank\" rel=\"noreferrer noopener\">The life cycle of a business<\/a>.<\/p>\n\n\n\n<p>The commencement of liquidation procedures (liquidation in a state of solvency) is carried out in two forms:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Ordinary liquidation<\/th><th>Simplified liquidation<\/th><\/tr><\/thead><tbody><tr><td>Begin with the dissolution of the partnership for various reasons and with the appointment of the liquidator.<\/td><td>Simplified liquidation. Based on Article 240 of Law No. 9901\/2008, Commercial companies may be liquidated through an expedited procedure if all partners or shareholders so decide and if they declare to the competent court that all of the company's obligations to creditors have been settled and all relations with employees have been resolved. In the case of simplified liquidation, the court decision for the liquidation of the company through the simplified procedure must be filed with the QKB.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Commencement of the liquidation procedure: appointment of the liquidator (First phase)<\/h4>\n\n\n\n<p>Accompanying documentation:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Identification document of the legal representative\/liquidator (if he is the applicant).<\/li><li>If the applicant is different from the legal representative\/liquidator, a Power of Attorney must be filed.<\/li><li>The decision of the company's general assembly to initiate liquidation proceedings or the court's decision appointing the liquidator pursuant to Article 191(2) of the law. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.-9901-date_-14.04.2008-Per-Tregtaret-dhe-Shoqerite-Tregtare-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 9901, dated April 14, 2008 <\/a>\u201cFor Merchants and Trading Companies.<\/li><li>The names of the initial liquidators and their powers to represent the company.<\/li><li>The liquidators affix their signature (Article 194 of the law) <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.-9901-date_-14.04.2008-Per-Tregtaret-dhe-Shoqerite-Tregtare-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 9901\/2008<\/a>).<\/li><li>The liquidators also notify the National Registration Center of any changes to their identity and their representative tags for registration.<\/li><\/ul>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Upon the commencement of liquidation proceedings, the company's registered name is followed by the notation \u201cIn liquidation.\u201d. <\/p><\/blockquote>\n\n\n\n<figure class=\"wp-block-pullquote\"><blockquote><p>The liquidators must invite the company's creditors twice to submit their claims in connection with its dissolution. The notices addressed to the creditors must be published on the official QKB website.<\/p><\/blockquote><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">Dissolution of the legal entity: Application (Second Phase)<\/h4>\n\n\n\n<p> The dissolution of the legal entity may not be carried out before the expiration of the period for creditors to file their claims (Law No. 9901\/2008, as amended, Article 199(1)).<\/p>\n\n\n\n<p>Accompanying documentation:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>The liquidator's identification document (if he is the applicant).<\/li><li>If the applicant is different from the liquidator, the Power of Attorney must be filed.<\/li><li>The company's balance sheet at the commencement of liquidation and the final balance sheet at the conclusion of these proceedings. (Article 198)<\/li><li>The liquidator's report on the liquidation procedure.<\/li><li>The decision of the General Assembly to approve the liquidation report and to discharge the liquidators from office.<\/li><\/ul>\n\n\n\n<p>Voluntary deregistration for branches and representative offices of foreign companies and for simple societies is carried out through an application for deregistration and the filing of the relevant documents, which certify the performance and completion of liquidation procedures, in accordance with applicable legislation.<br>Deregistration will not be carried out if the interim acts of the liquidation process have not been notified to and filed with the Commercial Register.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Deregistration by decision of other authorities<\/h2>\n\n\n\n<p>Deregistration from the Commercial Register by decision of other authorities is carried out on the basis of:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>a non-appealable court decision;<\/li><li>a final decision of another public authority when provided for by special laws;<\/li><li>in cases of the invalidity of legal persons, after the judicial closure of liquidation, in the event of bankruptcy, or in other cases provided for by law. <\/li><\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Consequences of registration<\/h2>\n\n\n\n<p>The business name will be considered taken for a period of six months from the date of deregistration.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\"><li>The deregistration of legal entities from the Commercial Register results in the loss of the entities' legal personality.<\/li><li>The deregistration from the Commercial Register of natural persons, branches, and representative offices of foreign companies, and simple partnerships has declarative effect.<\/li><li>Delisted entities are liable for any outstanding obligations to third parties and to public authorities, in accordance with applicable law.<\/li><\/ol>\n\n\n\n<p>Source: <a href=\"https:\/\/qkb.gov.al\/informacion-mbi-proceduren\/regjistrimi-i-biznesit\/cregjistrimi-i-biznesit\/\" target=\"_blank\" rel=\"noreferrer noopener\">National Business Center<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c7regjistrimi vullnetar P\u00ebr personat juridik\u00eb, p\u00ebr deg\u00ebt dhe zyrat e p\u00ebrfaq\u00ebsimit t\u00eb shoq\u00ebrive t\u00eb huaja dhe p\u00ebr shoq\u00ebrit\u00eb e thjeshta, \u00e7regjistrimi n\u00eb m\u00ebnyr\u00eb vullnetare kryhet n\u00ebp\u00ebrmjet aplikimit p\u00ebr \u00e7regjistrim dhe depozitimit t\u00eb akteve p\u00ebrkat\u00ebse, q\u00eb v\u00ebrtetojn\u00eb kryerjen dhe mbylljen e procedurave t\u00eb likuidimit, sipas legjislacionit n\u00eb fuqi. \u00c7regjistrimi vullnetar p\u00ebr personat juridik\u00eb Neni 190 &#8211; [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17433,"parent":17185,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-17189","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - 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