Today it has become much easier for businesses to expand their activity abroad. Lower costs, tax incentives, and simplified registration procedures have made Albania an attractive destination for foreign investors as well. Below, we explain step by step how a foreign business is registered in Albania \u2013 the possible forms of registration, the required documents, the steps after registration, and some practical tips to guide you through this process.<\/p>\n\n\n\n
Nj\u00eb investitor i huaj mund t\u00eb ushtroj\u00eb aktivitet n\u00eb Shqip\u00ebri p\u00ebrmes disa formave ligjore kryesore: si person fizik (biznes i vog\u00ebl n\u00eb em\u00ebr personal), si deg\u00eb ose zyr\u00eb p\u00ebrfaq\u00ebsimi e shoq\u00ebris\u00eb s\u00eb huaj ekzistuese, ose duke krijuar nj\u00eb shoq\u00ebri t\u00eb re t\u00eb regjistruar n\u00eb Shqip\u00ebri (p.sh. shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar \u2013 Sh.p.k.), ku ortak (aksioner) mund t\u00eb jet\u00eb vet\u00eb kompania e huaj. M\u00eb posht\u00eb sqarojm\u00eb secil\u00ebn prej k\u00ebtyre formave dhe dallimet mes tyre.<\/p>\n\n\n\n
This implies the establishment of an Albanian commercial company with a separate legal personality. The company may be 100% owned by the foreign company or set up in partnership with other investors (foreign or local). The main advantage is that an **LLC (sh.p.k.) provides limited liability** \u2013 the parent company is not liable with its own assets for the obligations of the company in Albania, but risks only the invested capital<\/a>.\nThis structure creates a clear separation between the Albanian business and the foreign company, which can be beneficial for managerial, legal, and financial purposes.<\/p>\n\n\n\n From a tax perspective, an Albanian Sh.p.k. is treated as a domestic entity: net profit is generally taxed at 15% corporate income tax, and if this profit is distributed to partners (e.g., the foreign company) as a dividend, an additional 8% dividend tax applies on the distributed amount. This double taxation (profit + dividend) can be reduced or eliminated if there is a double taxation avoidance agreement between Albania and the foreign company\u2019s country (see below). It should be noted that small businesses (with annual turnover up to ALL 14 million) currently benefit from 0% corporate income tax until 2029, which means a small Sh.p.k. may operate without paying profit tax until this threshold is exceeded.<\/p>\n\n\n\n Shoq\u00ebria e re ofron fleksibilitet dhe pavar\u00ebsi n\u00eb operim, mund\u00ebsi p\u00ebr t\u00eb pasur ortak\u00eb t\u00eb ndrysh\u00ebm, si dhe kufizon rrezikun ligjor financiar te kapitali i saj. N\u00eb nivele t\u00eb larta fitimi, tatimi efektiv mund t\u00eb dal\u00eb m\u00eb i ul\u00ebt sesa n\u00eb rastin e nj\u00eb personi fizik. Krijimi i nj\u00eb shoq\u00ebrie k\u00ebrkon p\u00ebrgatitjen e dokumentacionit themeltar (akt themelimi, statut) dhe ndjekjen e procedurave t\u00eb regjistrimit, si dhe p\u00ebrmbushjen e detyrimeve kontab\u00ebl e tatimore periodike si \u00e7do kompani vendase.<\/p>\n<\/blockquote>\n\n\n\n A \u201cbranch\u201d is an extension of the foreign company itself, registered in Albania to conduct economic activity. The branch does not have separate legal personality from the parent company \u2013 it is considered part of the same company. This means the foreign company bears full liability for the branch\u2019s activity and obligations in Albania. The branch is registered with the NRC (National Business Center \u2013 QKB) under its name (usually the same as or similar to that of the parent company) and may carry out the same scope of activity as the parent company within the territory of Albania. The branch may be established for an indefinite or a defined period, depending on the parent company\u2019s decision.<\/p>\n\n\n\n Nj\u00eb deg\u00eb mund\u00ebson q\u00eb kompania e huaj t\u00eb nis\u00eb aktivitetin n\u00eb Shqip\u00ebri pa krijuar subjekt t\u00eb ri \u2013 struktura organizative dhe pron\u00ebsia mbeten t\u00eb nj\u00ebjta. Transferimi i fondeve (fitimit) nga dega te kompania m\u00ebm\u00eb \u00ebsht\u00eb i thjesht\u00eb dhe zakonisht nuk trajtohet si dividend, pra mund t\u00eb mos i n\u00ebnshtrohet tatimit t\u00eb dividentit (fitimi i deg\u00ebs tatohet vet\u00ebm si fitim i kompanis\u00eb, me normat tatimore t\u00eb Shqip\u00ebris\u00eb). <\/p>\n\n\n\n Nga ana ligjore dhe financiare, kompania e huaj \u00ebsht\u00eb drejtp\u00ebrdrejt p\u00ebrgjegj\u00ebse p\u00ebr detyrimet q\u00eb dega merr p\u00ebrsip\u00ebr. Gjithashtu, regjistrimi i nj\u00eb dege k\u00ebrkon dokumente shtes\u00eb nga kompania m\u00ebm\u00eb, si p.sh. \u00e7ertifikata e regjistrimit t\u00eb kompanis\u00eb s\u00eb huaj dhe dokumenti q\u00eb v\u00ebrteton gjendjen e saj aktive (jo n\u00eb likuidim\/faliment), t\u00eb cilat duhet t\u00eb merren nga autoritetet p\u00ebrkat\u00ebse n\u00eb vendin e origjin\u00ebs s\u00eb kompanis\u00eb. Po ashtu, p\u00ebr hapjen e nj\u00eb dege zakonisht k\u00ebrkohet vendimi zyrtar i organit kompetent t\u00eb kompanis\u00eb m\u00ebm\u00eb p\u00ebr hapjen e deg\u00ebs n\u00eb Shqip\u00ebri. Dega, ndryshe nga shoq\u00ebria e re, nuk ofron ndarje t\u00eb p\u00ebrgjegj\u00ebsive \u2013 \u00e7do problem financiar ose ligjor i deg\u00ebs reflekton direkt tek kompania m\u00ebm\u00eb.<\/p>\n<\/blockquote>\n\n\n\n Zyra e p\u00ebrfaq\u00ebsimit \u00ebsht\u00eb prania m\u00eb bazike e nj\u00eb kompanie t\u00eb huaj n\u00eb Shqip\u00ebri. Ajo nuk ka status tregtar dhe nuk lejohet t\u00eb kryej\u00eb veprimtari ekonomike fitimprur\u00ebse \u2013 pra nuk mund t\u00eb l\u00ebshoj\u00eb fatura apo t\u00eb realizoj\u00eb t\u00eb ardhura. Roli i saj kufizohet n\u00eb veprimtari si: hulumtim tregu, reklamim, marketing, koordinim, ose p\u00ebrfaq\u00ebsim i interesave t\u00eb kompanis\u00eb s\u00eb huaj (p.sh. si zyr\u00eb lidh\u00ebse). Shpesh kompanit\u00eb e huaja hapin zyra p\u00ebrfaq\u00ebsimi kur duan thjesht t\u00eb ken\u00eb nj\u00eb prani fizike p\u00ebr q\u00ebllime marketingu ose p\u00ebr t\u00eb studjuar tregun shqiptar pa filluar ende operacionet tregtare.<\/p>\n\n\n\n Procedura e regjistrimit dhe k\u00ebrkesat dokumentare p\u00ebr nj\u00eb zyr\u00eb p\u00ebrfaq\u00ebsimi jan\u00eb t\u00eb ngjashme me deg\u00ebn (k\u00ebrkohet dokumentacion mbi ekzistenc\u00ebn e kompanis\u00eb s\u00eb huaj, gjendjen e saj etj.), por zyra e p\u00ebrfaq\u00ebsimit ka m\u00eb pak detyrime pas regjistrimit pasi nuk paguan tatim-fitim (meq\u00eb nuk gjeneron t\u00eb ardhura) dhe nuk p\u00ebrfshihet n\u00eb skemat e TVSH-s\u00eb etj. Duke qen\u00eb se zyra e p\u00ebrfaq\u00ebsimit nuk gjenron dot t\u00eb ardhura, kompania m\u00ebm\u00eb duhet ta financoj\u00eb vazhdimisht at\u00eb p\u00ebr shpenzimet e saj. Kjo form\u00eb ka kuptim vet\u00ebm kur aktiviteti i parashikuar nuk p\u00ebrfshin shitje apo sh\u00ebrbime kundrejt pages\u00ebs brenda Shqip\u00ebris\u00eb.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb investitor i huaj mund t\u00eb regjistrohet edhe si person fizik (i vet\u00ebpun\u00ebsuar) n\u00eb Shqip\u00ebri, ve\u00e7an\u00ebrisht n\u00ebse aktiviteti \u00ebsht\u00eb i vog\u00ebl. Procedura baz\u00eb \u00ebsht\u00eb e ngjashme me at\u00eb t\u00eb nj\u00eb shtetasi shqiptar, por mbani parasysh se p\u00ebr t\u00eb ushtruar vet\u00eb veprimtarin\u00eb brenda vendit, nj\u00eb i huaj jorezident do t\u00eb ket\u00eb nevoj\u00eb p\u00ebr leje q\u00ebndrimi\/pune (shih m\u00eb posht\u00eb p\u00ebr Lejen Unike). Shpesh rekomandohet q\u00eb nj\u00eb i huaj t\u00eb autorizoj\u00eb nj\u00eb person tjet\u00ebr (p.sh. nj\u00eb bashk\u00ebpun\u00ebtor lokal) p\u00ebr ta regjistruar aktivitetin si person fizik n\u00eb emrin e tij, p\u00ebr t\u00eb leht\u00ebsuar procedurat.<\/p>\n\n\n\n Regardless of the chosen form, registration of a business (whether a new company, branch, or representative office) is carried out with the National Business Center (QKB) through an electronic application. During the application, a number of supporting documents must be uploaded. The main ones are:<\/p>\n\n\n\n K\u00ebtu p\u00ebrfshihet \u00e7ertifikata e regjistrimit t\u00eb kompanis\u00eb s\u00eb huaj n\u00eb vendin ku ajo \u00ebsht\u00eb themeluar, si dhe nj\u00eb v\u00ebrtetim\/gjendje e saj aktuale ku t\u00eb thuhet se kompania nuk \u00ebsht\u00eb n\u00eb proces likuidimi apo falimentimi (dhe nuk \u00ebsht\u00eb \u00e7regjistruar). K\u00ebto dokumente zakonisht l\u00ebshohen nga organet tregtare ose gjyq\u00ebsore kompetente t\u00eb shtetit t\u00eb huaj. Gjithashtu, kur kompania m\u00ebm\u00eb \u00ebsht\u00eb ortake n\u00eb shoq\u00ebrin\u00eb e re shqiptare, duhet t\u00eb paraqitet akti i themelimit dhe statuti i kompanis\u00eb s\u00eb huaj, ose dokumenti ekuivalent i krijimit t\u00eb saj, s\u00eb bashku me \u00e7do ndryshim t\u00eb m\u00ebvonsh\u00ebm. P\u00ebr deg\u00eb k\u00ebrkohet edhe vendimi i organit drejtues t\u00eb kompanis\u00eb s\u00eb huaj p\u00ebr hapjen e deg\u00ebs n\u00eb Shqip\u00ebri, nd\u00ebrsa p\u00ebr zyren e p\u00ebrfaq\u00ebsimit vendimi p\u00ebr hapjen e zyr\u00ebs p\u00ebrfaq\u00ebsuese.<\/p>\n\n\n\n If the partner\/owner of the company to be registered in Albania is not a company registered in a foreign state but an individual foreign citizen, then the procedure is the same as if the partner were an Albanian citizen. <\/p>\n<\/blockquote>\n\n\n\n K\u00ebrkohet Akti i Themelimit dhe Statuti i shoq\u00ebris\u00eb s\u00eb re (n\u00ebse k\u00ebto hartohen si dokumente t\u00eb ndara). N\u00eb praktik\u00eb, shum\u00eb themelues zgjedhin t\u2019i hartojn\u00eb aktin e themelimit dhe statutin n\u00eb nj\u00eb dokument t\u00eb vet\u00ebm, q\u00eb thjeshton formalitetet. N\u00eb k\u00ebto dokumente p\u00ebrcaktohen t\u00eb gjitha t\u00eb dh\u00ebnat themelore t\u00eb shoq\u00ebris\u00eb (p\u00ebrmbajtja e statutit detajohet m\u00eb posht\u00eb). P\u00ebr shoq\u00ebrit\u00eb aksionare k\u00ebrkesat jan\u00eb pak m\u00eb t\u00eb zgjeruara, duke p\u00ebrfshir\u00eb p.sh. vler\u00ebn nominale dhe numrin e aksioneve, t\u00eb dh\u00ebnat e k\u00ebshillit mbik\u00ebqyr\u00ebs etj., por n\u00eb rastin e investitor\u00ebve t\u00eb vegj\u00ebl zakonisht zgjidhet forma sh.p.k.<\/p>\n\n\n\n If you register a natural person, a Branch of a Foreign Company, or a Representative Office, a Statute\/Articles of Incorporation will not be prepared. If you decide to open a natural person, the online application form is sufficient. If you register a Branch or a Representative Office, the statute is replaced by a Decision of the body that has this right in the foreign company. Usually the General Meeting of Partners, but in some cases also the Administrator of the foreign company.<\/p>\n<\/blockquote>\n\n\n\n Duhet paraqitur dokumenti i identifikimit (p.sh. pasaport\u00eb) i p\u00ebrfaq\u00ebsuesit ligjor t\u00eb subjektit q\u00eb po regjistrohet \u2013 ky zakonisht \u00ebsht\u00eb administratori i shoq\u00ebris\u00eb s\u00eb re ose drejtuesi i em\u00ebruar i deg\u00ebs\/zyr\u00ebs s\u00eb p\u00ebrfaq\u00ebsimit. Po ashtu, k\u00ebrkohen dokumentet e identifikimit t\u00eb ortak\u00ebve (n\u00ebse nuk jan\u00eb t\u00eb p\u00ebrfshir\u00eb n\u00eb aktet e m\u00ebsip\u00ebrme). N\u00ebse aplikimi b\u00ebhet nga nj\u00eb person i autorizuar (jo vet\u00eb administratori apo ortaku), duhet Akti i P\u00ebrfaq\u00ebsimit (Prokura)ku i jepet autorizim k\u00ebtij personi, si dhe dokumenti i identifikimit t\u00eb vet\u00eb aplikantit.<\/p>\n\n\n\n N\u00eb rastin e deg\u00ebs s\u00eb shoq\u00ebris\u00eb s\u00eb huaj, n\u00ebse kompania e huaj ka mbi nj\u00eb vit q\u00eb operon, duhet t\u00eb depozitohet bilanci (pasqyrat financiare) i vitit t\u00eb fundit t\u00eb kompanis\u00eb s\u00eb huaj. P\u00ebr shoq\u00ebrit\u00eb aksionare me ofert\u00eb private (sh.a.), k\u00ebrkohet edhe dokument nga banka q\u00eb v\u00ebrteton pagimin e kontributit n\u00eb para p\u00ebr kapitalin (t\u00eb pakt\u00ebn 25% e kapitalit duhet paguar para regjistrimit), si dhe vler\u00ebsim i kontribueteve n\u00eb natyr\u00eb (n\u00ebse ka) nga ekspert i pavarur. N\u00eb \u00e7do rast, QKB-ja mund t\u00eb k\u00ebrkoj\u00eb plot\u00ebsime shtes\u00eb var\u00ebsisht nga ve\u00e7orit\u00eb e aplikimit, por t\u00eb m\u00ebsip\u00ebrmet jan\u00eb m\u00eb tipiket.<\/p>\n\n\n\n \u00c7do dokument zyrtar ose privat i l\u00ebshuar nga nj\u00eb autoritet i huaj (p.sh. certifikata, v\u00ebrtetime, akte noteriale jasht\u00eb shtetit) duhet t\u00eb legalizohet ose pajiset me vul\u00eb apostile q\u00eb t\u00eb njihet n\u00eb Shqip\u00ebri. Kjo do t\u00eb thot\u00eb q\u00eb, pas l\u00ebshimit t\u00eb dokumentit nga institucioni i huaj, ju duhet ta \u00e7oni at\u00eb dokument n\u00eb zyr\u00ebn p\u00ebrkat\u00ebse (p.sh. Ministrin\u00eb e Jashtme ose zyr\u00ebn konsullore kompetente) n\u00eb vendin e origjin\u00ebs p\u00ebr t\u2019i vendosur Apostille (sipas Konvent\u00ebs s\u00eb Hag\u00ebs) ose legalizim konsullor klasik, q\u00eb v\u00ebrteton vlefshm\u00ebrin\u00eb e dokumentit. Gjithashtu, dokumentet n\u00eb gjuh\u00eb t\u00eb huaj duhet t\u00eb p\u00ebrkthehen n\u00eb shqip nga p\u00ebrkthyes t\u00eb licencuar dhe t\u00eb noterizohen para se t\u00eb dor\u00ebzohen.<\/p>\n<\/blockquote>\n\n\n\n Akti i Themelimit \u00ebsht\u00eb dokumenti q\u00eb formalizon marr\u00ebveshjen e ortak\u00ebve p\u00ebr krijimin e shoq\u00ebris\u00eb s\u00eb re (nuk vlen p\u00ebr deg\u00eb\/zyr\u00eb p\u00ebrfaq\u00ebsimi). Statuti i shoq\u00ebris\u00eb p\u00ebrcakton rregullat e funksionimit t\u00eb saj. Si\u00e7 u p\u00ebrmend, p\u00ebr sh.p.k. k\u00ebto dy dokumente mund edhe t\u00eb bashkohen n\u00eb nj\u00eb t\u00eb vet\u00ebm. Ligji shqiptar (Ligji nr. 9901\/2008<\/a> \u201cFor merchants and commercial companies\u201d) defines several mandatory elements that must be included. Here are the main points that must not be missing from the content of the memorandum\/articles of association of an LLC:<\/p>\n\n\n\n It must be a unique name, different from existing entities in the register. It is recommended to choose a meaningful name reflecting the nature of the business. For limited liability companies, the suffix \u201csh.p.k.\u201d is usually added. Check in advance that the desired name is available \u2013 you can search online on the QKB portal for similar names. Only after you receive final approval of registration from QKB is the name considered reserved for you; the preliminary check is indicative and is not sufficient to \u201cblock\u201d a name without registering the business.<\/p>\n\n\n\n Adresa fizike e zyr\u00ebs qendrore t\u00eb biznesit n\u00eb Shqip\u00ebri. N\u00eb faz\u00ebn fillestare kjo mjafton t\u00eb deklarohet, pa qen\u00eb nevoja t\u00eb paraqisni kontrat\u00eb qiraje apo dokument pron\u00ebsie p\u00ebr vendin. Mjafton pra nj\u00eb adres\u00eb ku do t\u00eb ushtrohet aktiviteti (mund t\u00eb jet\u00eb edhe banesa juaj p\u00ebr biznese shum\u00eb t\u00eb vogla, p.sh. p\u00ebr nj\u00eb freelancer).<\/p>\n\n\n\n P\u00ebrshkrimi i aktivitetit ekonomik q\u00eb do t\u00eb kryej\u00eb shoq\u00ebria. K\u00ebshillohet ta formuloni shkurt dhe qart\u00eb objektin \u2013 idealisht nj\u00eb fjali ose disa fraza \u2013 duke p\u00ebrmendur fush\u00ebn kryesore (p.sh. \u201csh\u00ebrbime konsulence IT\u201d, \u201cprodhim i produkteve plastike\u201d, \u201ctregeti me shumic\u00eb e materialeve t\u00eb nd\u00ebrtimit\u201d, etj.). Nj\u00eb p\u00ebrshkrim tep\u00ebr i gjat\u00eb dhe i nd\u00ebrlikuar mund t\u00eb humbas\u00eb fokusin dhe t\u00eb krijoj\u00eb paqart\u00ebsi p\u00ebr fush\u00ebn ku operon biznesi.<\/p>\n\n\n\n Emri i plot\u00eb i secilit ortak (person fizik apo juridik), at\u00ebsia, dat\u00eblindja\/nr. identifikimi (p.sh. NUIS p\u00ebr personat juridik\u00eb, nr. personal p\u00ebr individ\u00ebt), si dhe adresa e vendbanimit t\u00eb tyre. P\u00ebr ortak\u00ebt juridik\u00eb (kompani), p\u00ebrfshihen edhe t\u00eb dh\u00ebnat e regjistrimit n\u00eb vendin e tyre. Po ashtu, duhet t\u00eb deklarohet pjes\u00ebmarrja e secilit ortak n\u00eb kapital (p\u00ebrqindja ose numri i kuotave \u2013 shih pik\u00ebn pasuese).<\/p>\n\n\n\n Shoq\u00ebrit\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar mund t\u00eb ken\u00eb kapital themeltar edhe fare simbolik \u2013 ligji k\u00ebrkon minimalisht 100 lek\u00eb kapital, pra praktikisht ky nuk \u00ebsht\u00eb penges\u00eb (rekomandohet megjithat\u00eb nj\u00eb kapital pak m\u00eb i lart\u00eb, p.sh. disa qindra mij\u00eb lek\u00eb, n\u00eb var\u00ebsi t\u00eb nevojave, p\u00ebr t\u2019i dh\u00ebn\u00eb seriozitet kompanis\u00eb, megjith\u00ebse ligj\u00ebrisht edhe 100 lek\u00eb mjaftojn\u00eb). <\/p>\n\n\n\n Ju k\u00ebshillojm\u00eb t\u00eb nisni me nj\u00eb kapital modest; \u00ebsht\u00eb e mundur ta rritni kapitalin m\u00eb von\u00eb sipas nevojave, nd\u00ebrkoh\u00eb q\u00eb kapitali i tep\u00ebrt fillestar mund t\u00eb mos ket\u00eb ndonj\u00eb efekt praktik p\u00ebrve\u00e7 komplikimeve n\u00eb menaxhim. Kapitali ndahet n\u00eb kuota (p\u00ebr sh.p.k.). Ndarja e kapitalit b\u00ebhet duke caktuar numrin e kuotave q\u00eb zot\u00ebron secili ortak, pavar\u00ebsisht p\u00ebrqindjes. <\/p>\n\n\n\n P\u00ebr shembull, mund t\u00eb vendoset q\u00eb nj\u00eb ortak (A) dhe tjetri (B) t\u00eb ken\u00eb nga 1 kuot\u00eb secili, edhe pse kontribuimet e tyre jan\u00eb t\u00eb ndryshme \u2013 p.sh. A kontribuon 10% t\u00eb kapitalit, B kontribuon 90%. N\u00eb k\u00ebt\u00eb rast vlera nominale e kuot\u00ebs s\u00eb A do t\u00eb jet\u00eb 10% e kapitalit, nd\u00ebrsa e B 90%. <\/p>\n<\/blockquote>\n\n\n\n The statute must clearly indicate the number of quotas, the nominal value of each quota, and how many quotas each partner holds. It is also declared whether the initial capital has been paid or not (e.g., typically stated that it will be paid within 30\u201390 days from establishment into the company\u2019s bank account).<\/p>\n\n\n\n Emri i administratorit (ose administrator\u00ebve) t\u00eb shoq\u00ebris\u00eb, t\u00eb dh\u00ebnat e tyre (ID, adres\u00eb) dhe afati i em\u00ebrimit. Kujdes: sipas ligjit, nj\u00eb administrator mund t\u00eb em\u00ebrohet p\u00ebr nj\u00eb afat jo m\u00eb t\u00eb gjat\u00eb se 5 vjet (me t\u00eb drejt\u00eb riem\u00ebrimi m\u00eb pas). Prandaj n\u00eb statut duhet specifikuar p.sh. \u201cadministratori em\u00ebrohet p\u00ebr nj\u00eb periudh\u00eb 5-vje\u00e7are\u201d. Duhet p\u00ebrcaktuar edhe kompetencat e p\u00ebrfaq\u00ebsimit, dometh\u00ebn\u00eb n\u00ebse administratori p\u00ebrfaq\u00ebson shoq\u00ebrin\u00eb pa kufizime, apo ka kufizime (p.sh. duhet firma e dy administrator\u00ebve s\u00eb bashku p\u00ebr t\u00eb kryer veprime mbi nj\u00eb shum\u00eb t\u00eb caktuar, etj., n\u00ebse ka dy a m\u00eb shum\u00eb). Zakonisht, p\u00ebr thjesht\u00ebsi, shoq\u00ebrit\u00eb e reja me nj\u00eb administrator i japin atij t\u00eb drejt\u00eb p\u00ebrfaq\u00ebsimi t\u00eb pakufizuar. N\u00eb statut p\u00ebrfshihen edhe specimenet e n\u00ebnshkrimit t\u00eb personave q\u00eb p\u00ebrfaq\u00ebsojn\u00eb shoq\u00ebrin\u00eb \u2013 k\u00ebto merren n\u00eb form\u00eb deklarate t\u00eb firmosur (zakonisht plot\u00ebsohen formula standarde gjat\u00eb aplikimit online).<\/p>\n\n\n\n If the company is established for a defined period (e.g., 10 years), this must be stated. In the absence of such a clause, it is understood to be of indefinite duration. pa afat<\/strong>.<\/p>\n\n\n\n P.sh. n\u00ebse do t\u00eb ket\u00eb k\u00ebshill\u00eb mbik\u00ebqyr\u00ebse (kryesisht tek sh.a.), m\u00ebnyra e transferimit t\u00eb kuotave\/a ksioneve tek pal\u00eb t\u00eb treta, procedura e mbledhjes s\u00eb asambles\u00eb s\u00eb ortak\u00ebve, etj. P\u00ebr bizneset tipike t\u00eb vogla dhe t\u00eb mesme, k\u00ebto zakonisht merren me formulime standarde ligjore.<\/p>\n\n\n\n N\u00ebse nuk keni p\u00ebrvoj\u00eb n\u00eb hartimin e k\u00ebtyre dokumenteve, mund t\u00eb p\u00ebrdorni formate model p\u00ebr aktin e themelimit dhe statutin. AlProfit Consult ofron disa modele falas q\u00eb mund t\u2019i download<\/a> and adapt: e.g., \u201cArticles of Incorporation LLC (multiple members)\u201d and \u201cBylaws LLC (multiple members)\u201d. These can help you as a starting point to understand what the bylaws of a company typically provide.<\/p>\n\n\n\n Q\u00eb prej vitit 2020-2022, regjistrimi i biznesit kryhet vet\u00ebm online n\u00ebp\u00ebrmjet portalit qeveritar e-Albania \u2013 sportelet fizike t\u00eb QKB-s\u00eb nuk trajtojn\u00eb m\u00eb aplikime n\u00eb let\u00ebr. Prandaj, si hap i par\u00eb, krijoni nj\u00eb llogari si biznes n\u00eb e-Albania. Fillimisht duhet t\u00eb keni nj\u00eb llogari personale si individ n\u00eb e-Albania (n\u00ebse s\u2019keni, regjistrohuni si qytetar). Pastaj, pasi t\u00eb keni regjistruar biznesin, do t\u00eb krijohet dhe llogaria e biznesit tuaj. Mos e ngat\u00ebrroni llogarin\u00eb personale me at\u00eb t\u00eb biznesit \u2013 jan\u00eb t\u00eb ndara. N\u00ebse jeni person fizik (biznes i vet\u00eb), llogaria juaj personale p\u00ebrdoret p\u00ebr t\u00eb menaxhuar sh\u00ebrbimet e biznesit; n\u00ebse jeni person juridik (sh.p.k.), pasi t\u00eb merrni NIPT-in mund t\u00eb regjistroni llogarin\u00eb elektronike t\u00eb biznesit.<\/p>\n\n\n\n The main steps of the electronic application for initial registration are:<\/p>\n\n\n\n For the relevant type of entity in e-Albania. For example, search for the service \u201cApplication for initial registration of a natural person\u201d or \u201c...of an Sh.p.k. company\u201d in the Electronic Services section. You will need to provide the required information (the details mentioned above such as name, scope, addresses, partners, administrator, etc. \u2013 the electronic form has specific fields for each).<\/p>\n\n\n\n Sigurohuni q\u00eb i keni t\u00eb gjitha dokumentet e p\u00ebrgatitura sipas list\u00ebs \u2013 n\u00ebse mungon di\u00e7ka, aplikimi s\u2019do pranohet. Dokumentet nga jasht\u00eb duhet t\u00eb jen\u00eb me apostile dhe t\u00eb p\u00ebrkthyera, si\u00e7 sqaruam m\u00eb lart. Gjithashtu, prokura (n\u00ebse po e b\u00ebni regjistrimin n\u00eb em\u00ebr t\u00eb dikujt tjet\u00ebr) duhet t\u00eb jet\u00eb e skanuar. N\u00eb k\u00ebt\u00eb faz\u00eb ngarkohen edhe specimenet e firm\u00ebs s\u00eb p\u00ebrfaq\u00ebsuesit ligjor dhe dokumenti i identifikimit t\u00eb tij.<\/p>\n\n\n\n Under no circumstances should documents that will be published in the commercial register be uploaded when they contain confidential data. For example, you cannot upload the authorised person\u2019s ID together with the Power of Attorney. Since this document contains confidential data, QKB will reject the application and ask you to separate these documents and upload them in the designated place.<\/p>\n<\/blockquote>\n\n\n\n P\u00ebr t\u00eb finalizuar, aplikimi duhet firmosur elektronikisht. P\u00ebr regjistrimin e nj\u00eb sh.p.k.-je, ligji k\u00ebrkon n\u00ebnshkrim elektronik t\u00eb vlefsh\u00ebm t\u00eb aplikantit. Kjo n\u00ebnkupton se ose vet\u00eb administratori\/ortaku i huaj, ose p\u00ebrfaq\u00ebsuesi i tij i autorizuar n\u00eb Shqip\u00ebri, duhet t\u00eb pajiset me nj\u00eb certifikat\u00eb p\u00ebr n\u00ebnshkrim dixhital (eID ose token nga AKSHI ose ofruesit e li\u00e7encuar) N\u00ebse jeni t\u00eb huaj jorezident, mund t\u00eb p\u00ebrdorni edhe opsionin e n\u00ebnshkrimit elektronik t\u00eb p\u00ebrkohsh\u00ebm 14-ditor q\u00eb ofrohet falas te e-Albania p\u00ebr k\u00ebt\u00eb q\u00ebllim \u2013 ky mjet ju lejon t\u00eb firmosni dokumentet e nevojshme pa pasur fizikisht ID elektronike shqiptare. (P\u00ebr regjistrimin e nj\u00eb personi fizik, mjafton vet\u00eb identifikimi me kredencialet e-Albania; n\u00ebnshkrimi elektronik i dedikuar aktualisht nuk \u00ebsht\u00eb i detyruesh\u00ebm p\u00ebr personat fizik\u00eb).<\/p>\n\n\n\n After obtaining the electronic signature for the first time, you must validate it; otherwise you will not be able to complete the process. The simplest and most practical way is, before applying, simply to sign a test document. <\/p>\n\n\n\n Pas miratimit t\u00eb regjistrimit dhe l\u00ebshimit t\u00eb NUIS (NIPT), biznesi juaj regjistrohet automatikisht edhe te organet e tjera p\u00ebrkat\u00ebse: Drejtoria e Tatimeve, Instituti i Sigurimeve Shoq\u00ebrore\/Sh\u00ebndet\u00ebsore dhe Inspektorati i Pun\u00ebs. Kjo do t\u00eb thot\u00eb se nuk keni nevoj\u00eb t\u2019i b\u00ebni ve\u00e7mas regjistrime fillestare k\u00ebtyre institucioneve \u2013 hapi i regjistrimit n\u00eb QKB mjafton p\u00ebr t\u2019i njoftuar ato.<\/p>\n<\/blockquote>\n\n\n\n Business registration is only the first step. After obtaining the extract and the tax identification number (NIPT), there are several post-registration procedures and obligations that must be completed in order to operate legally and avoid fines or future issues. Below are the 10 key steps after initial business registration<\/a>\n(according to a practical guide by AlProfit Consult).<\/p>\n\n\n\n After obtaining the NIPT, create and activate your business account on the e-Albania portal (as mentioned above). This account will be needed for many online services going forward.<\/p>\n\n\n\n Register in the electronic tax system (the Tax Administration\u2019s CATS portal) to access online tax filing. This is done one day after registration with QKB. You must have the NIPT ready; initially you will be given a temporary password (\u201cTatimetemia12\u201d), then you will set a new password. Through this account you will submit monthly\/quarterly returns, register employees, etc., so it must be opened immediately.<\/p>\n\n\n\n Within a short time after registration (legally within 30 days), you must upload to the Tax portal a copy of the lease contract for the office\/premises where you operate, or another document proving your right to use that premises. Even if you own the premises or use it free of charge (e.g., at home), you must declare this to taxes (in case of use-right or ownership). Attention: if you rent the premises from an individual who is not registered as a business, you as the tenant have the obligation to withhold and pay withholding tax of 15% of the rent value.<\/p>\n\n\n\n Every commercial entity is required to have a bank account in the business\u2019s name through which its transactions are carried out. Choose a bank and open a business current account. (Tip: open it immediately because you will need it for payments of obligations, for initial capital if not deposited yet, for invoicing through the bank, etc.). The bank will require the NIPT and company documents (QKB extract, statute) and identification documents of the administrator(s).<\/p>\n\n\n\n N\u00ebse biznesi juaj do t\u00eb l\u00ebshoj\u00eb fatura (p\u00ebr shitje mallrash ose sh\u00ebrbimesh), duhet t\u00eb pajiseni me certifikat\u00eb elektronike p\u00ebr fiskalizim dhe t\u00eb lidhni nj\u00eb zgjidhje software ose portalin e Tatimeve p\u00ebr l\u00ebshimin e faturave elektronike. Q\u00eb nga viti 2021, \u00e7do fatur\u00eb n\u00eb Shqip\u00ebri duhet t\u00eb l\u00ebshohet n\u00eb m\u00ebnyr\u00eb elektronike dhe t\u00eb raportohet te sistemi qendror i Tatimeve. Ky proces quhet \u201cfiskalizim\u201d. Ju duhet t\u00eb zgjidhni n\u00ebse do t\u00eb p\u00ebrdorni nj\u00eb program faturimi t\u00eb certifikuar ose portalin falas SelfCare t\u00eb tatimeve, dhe t\u00eb merrni nga AKSHI nj\u00eb certifikat\u00eb elektronike p\u00ebr firmosjen e faturave. \u00cbsht\u00eb mir\u00eb ta b\u00ebni k\u00ebt\u00eb menj\u00ebher\u00eb sapo t\u00eb jeni gati t\u00eb kryeni shitjen e par\u00eb, q\u00eb t\u00eb mos vononi veprimtarin\u00eb.<\/p>\n\n\n\n Verifikoni n\u00ebse aktiviteti juaj k\u00ebrkon li\u00e7enc\u00eb, autorizim apo leje specifike p\u00ebr t\u00eb operuar. Shumica e bizneseve t\u00eb zakonshme (tregti, sh\u00ebrbime konsulence, prodhim i p\u00ebrgjithsh\u00ebm etj.) nuk kan\u00eb nevoj\u00eb p\u00ebr licenca t\u00eb ve\u00e7anta dhe mund t\u00eb fillojn\u00eb pun\u00ebn menj\u00ebher\u00eb pas regjistrimit. Por fusha t\u00eb caktuara, kryesisht ato q\u00eb lidhen me sh\u00ebndetin, sigurin\u00eb publike apo sektor\u00eb t\u00eb rregulluar (p.sh. farmacit\u00eb, klinikat mjek\u00ebsore, transporti, nd\u00ebrtimi, institucionet financiare, arsimi privat, etj.) k\u00ebrkojn\u00eb marrjen e nj\u00eb licence ose autorizimi p\u00ebrpara fillimit t\u00eb aktivitetit. Shembull: N\u00ebse po hapni nj\u00eb klinik\u00eb dentare, pasi t\u00eb regjistroni biznesin duhet patjet\u00ebr t\u00eb licencoheni si klinik\u00eb dentare p\u00ebrpara se t\u00eb trajtoni pacient\u00eb. Llojet e licencave, lejeve dhe autorizimeve dhe organet l\u00ebshuese mund t\u2019i gjeni t\u00eb listuara tek Regjistri i Licencave n\u00eb faqen e QKB(funksionet e ish-QKL jan\u00eb tashm\u00eb integruar aty). Pra, kontrolloni n\u00ebse ju nevojitet nj\u00eb hap shtes\u00eb li\u00e7encimi sipas sektorit tuaj dhe nd\u00ebrmerreni at\u00eb p\u00ebrpara fillimit t\u00eb aktivitetit.<\/p>\n\n\n\n This is a new obligation (effective after 2020) for all legal persons (companies, foreign branches, NGOs, etc., but natural persons are excluded). Within 30 days of initial registration, each entity must declare in the Beneficial Owners Register who the ultimate beneficial owners are. To do this, first obtain an electronic signature (if you do not already have one) for the legal representative, then apply online in e-Albania for beneficial owner registration. You must upload the QKB extract, the statute\/articles of incorporation, a copy of the IDs of the beneficial owners (e.g., individual partners who own the company) and declare ownership percentages. Do not skip this step \u2013 failure to register beneficial owners on time results in high fines.<\/p>\n\n\n\n P\u00ebrve\u00e7 tatimeve komb\u00ebtare (si tatim-fitimi, TVSH, sigurimet shoq\u00ebrore etj.), bizneset paguajn\u00eb taksat vendore n\u00eb bashki, si taksa e pastrimit, taksa e tabel\u00ebs (n\u00eb rast t\u00eb vendosjes s\u00eb tabel\u00ebs\/mbishkrimit n\u00eb biznes), taksa e infrastruktur\u00ebs etj., n\u00eb var\u00ebsi t\u00eb aktivitetit. Shumica e taksave vendore paguhen nj\u00eb her\u00eb n\u00eb vit, zakonisht brenda dat\u00ebs 20 prill t\u00eb atij viti. N\u00eb vitin kur regjistroheni, afati i pages\u00ebs \u00ebsht\u00eb nj\u00eb muaj nga data e regjistrimit. Kontaktoni drejtorin\u00eb e taksave n\u00eb bashkin\u00eb tuaj p\u00ebr t\u00eb marr\u00eb informacion mbi detyrimet lokale q\u00eb mund t\u00eb ken\u00eb lidhje me biznesin tuaj.<\/p>\n\n\n\n Preparing the company stamp<\/strong><\/p>\n\n\n\n Edhe pse me ligj vula nuk \u00ebsht\u00eb m\u00eb e detyrueshme p\u00ebr dokumentet q\u00eb firmosen nga nj\u00eb subjekt (mjafton n\u00ebnshkrimi i autorizuar), n\u00eb praktik\u00eb \u00ebsht\u00eb e dobishme t\u00eb pajiseni me nj\u00eb vul\u00eb me emrin e biznesit. Shpesh k\u00ebrkohet n\u00ebp\u00ebr banka, p\u00ebr ndonj\u00eb aplikim fizik, ose thjesht jua rrit seriozitetin e dokumenteve. P\u00ebr ta marr\u00eb, mjafton t\u2019i drejtoheni nj\u00eb dyqani q\u00eb prodhon vula, duke marr\u00eb me vete ekstraktin e kompanis\u00eb (p\u00ebr t\u00eb provuar emrin dhe NIPT-in). Ky hap nuk ka afat strikt ligjor, por rekomandohet p\u00ebr prakticitetin tuaj.<\/p>\n\n\n\n Work and residence permits for foreign employees (if any)<\/strong><\/p>\n\n\n\n N\u00ebse biznesi juaj planifikon t\u00eb pun\u00ebsoj\u00eb shtetas t\u00eb huaj n\u00eb Shqip\u00ebri, duhet q\u00eb p\u00ebr secilin fillimisht t\u00eb aplikoni p\u00ebr Leje Pune pran\u00eb autoriteteve p\u00ebrkat\u00ebse (aplikimi b\u00ebhet online te e-Albania). P\u00ebr shtetasit e BE-s\u00eb dhe Kosov\u00ebs, procedura \u00ebsht\u00eb e thjeshtuar dhe leja e pun\u00ebs merret m\u00eb leht\u00eb. Pasi merret leja e pun\u00ebs, n\u00ebse i huaji do t\u00eb q\u00ebndroj\u00eb n\u00eb Shqip\u00ebri p\u00ebr m\u00eb tep\u00ebr se 90 dit\u00eb, duhet t\u00eb pajiset edhe me Leje Q\u00ebndrimi pran\u00eb organeve t\u00eb migracionit. K\u00ebto procedura kan\u00eb r\u00ebnd\u00ebsi q\u00eb t\u2019i ndiqni p\u00ebrpara ose paralel me fillimin e pun\u00ebs s\u00eb t\u00eb huajit, p\u00ebr t\u00eb qen\u00eb n\u00eb p\u00ebrputhje me ligjin.<\/p>\n\n\n\n By following the steps above, you will ensure that your new business is fully functional and compliant with the laws from the start. <\/p>\n\n\n\n Even if you have an accountant or consultant assisting you, you yourself must be informed and involved in these matters so that you know at all times what is happening with your business. Good beginnings often determine the path of success going forward.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb aspekt i r\u00ebnd\u00ebsish\u00ebm p\u00ebr vet\u00eb investitor\u00ebt apo sip\u00ebrmarr\u00ebsit e huaj: n\u00ebse ju vet\u00eb (ose p\u00ebrfaq\u00ebsuesi juaj kryesor) jeni shtetas i huaj dhe do t\u00eb vini t\u00eb jetoni e punoni n\u00eb Shqip\u00ebri p\u00ebr t\u00eb administruar biznesin tuaj, duhet t\u00eb aplikoni p\u00ebr Leje Unike. Leja Unike \u00ebsht\u00eb nj\u00eb lloj i posa\u00e7\u00ebm leje q\u00eb p\u00ebrfshin nj\u00ebkoh\u00ebsisht lejen e q\u00ebndrimit dhe lejen e pun\u00ebs n\u00eb nj\u00eb dokument t\u00eb vet\u00ebm. Aplikimi kryhet online n\u00eb e-Albania (sh\u00ebrbimi \u201cAplikim p\u00ebr Leje Unike\u201d) dhe kjo leje u mund\u00ebson shtetasve t\u00eb huaj t\u00eb q\u00ebndrojn\u00eb e t\u00eb punojn\u00eb ligj\u00ebrisht n\u00eb Shqip\u00ebri pa pasur nevoj\u00eb p\u00ebr dy procedura t\u00eb ndara.<\/p>\n\n\n\n Pra, n\u00ebse ju jeni p.sh. nj\u00eb sip\u00ebrmarr\u00ebs i huaj q\u00eb hap nj\u00eb biznes n\u00eb Shqip\u00ebri dhe do t\u00eb transferoheni k\u00ebtu p\u00ebr ta drejtuar at\u00eb, planifikoni paralelisht aplikimin p\u00ebr Lejen Unike. Procedura k\u00ebrkon disa dokumente si: ekstraktin e biznesit tuaj shqiptar, d\u00ebshmi financiare, certifikata personale, kontrat\u00eb qiraje banese etj., dhe zakonisht b\u00ebhet pasi biznesi \u00ebsht\u00eb regjistruar (duhet t\u00eb tregoni q\u00eb keni nj\u00eb themelese pun\u00ebsimi k\u00ebtu). P\u00ebr shtetasit e BE-s\u00eb, Kosov\u00ebs dhe disa vendeve t\u00eb tjera rajonale, leja e pun\u00ebs (pjes\u00eb e Lejes Unike) merret automatikisht pa kuot\u00eb dhe me procedur\u00eb m\u00eb t\u00eb thjesht\u00eb, por prap\u00eb duhet aplikuar p\u00ebr lejen e q\u00ebndrimit brenda 30 dit\u00ebve nga hyrja n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n Gjithashtu, n\u00ebse jeni duke regjistruar nj\u00eb biznes si person fizik por nuk jeni vet\u00eb shtetas shqiptar, m\u00ebnyra m\u00eb e leht\u00eb \u00ebsht\u00eb t\u00eb l\u00ebshoni nj\u00eb Prokur\u00eb (autorizim) ndaj nj\u00eb shtetasi shqiptar q\u00eb t\u2019ju p\u00ebrfaq\u00ebsoj\u00eb n\u00eb regjistrim.<\/p>\n\n\n\n Edhe p\u00ebr shoq\u00ebrit\u00eb e reja, n\u00ebse administratori i saj i par\u00eb do t\u00eb jet\u00eb person i huaj jorezident, praktikisht \u00ebsht\u00eb shum\u00eb m\u00eb e thjesht\u00eb q\u00eb ai t\u00eb autorizoj\u00eb me Prokur\u00eb nj\u00eb person tjet\u00ebr n\u00eb Shqip\u00ebri (p.sh. nj\u00eb jurist, kontabilist apo bashk\u00ebpun\u00ebtor lokal) p\u00ebr t\u00eb kryer procedurat n\u00eb em\u00ebr t\u00eb tij.<\/p>\n\n\n\n Kjo shmang pengesat e mundshme me n\u00ebnshkrimin elektronik, prezenc\u00ebn fizike apo barierat gjuh\u00ebsore n\u00eb aplikim. Prokura, n\u00ebse b\u00ebhet jasht\u00eb Shqip\u00ebris\u00eb, duhet pastaj e legalizuar me vul\u00eb apostile. si\u00e7 u p\u00ebrmend edhe m\u00eb lart.<\/p>\n\n\n\n Prokura mund t\u00eb formulohet n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb vlej\u00eb jo vet\u00ebm p\u00ebr regjistrimin fillestar, por edhe p\u00ebr veprime t\u00eb tjera administrative (p.sh. p\u00ebr t\u00eb hapur llogari bankare, p\u00ebr t\u2019u paraqitur n\u00eb zyrat tatimore, etj.).<\/p>\n\n\n\n Natyrisht, zgjedhja e nj\u00eb personi t\u00eb besuar \u00ebsht\u00eb kritike \u2013 zakonisht preferohet nj\u00eb partner biznesi lokal ose nj\u00eb konsulent profesionist i kontraktuar.<\/p>\n\n\n\n Sistemi i taksave n\u00eb Shqip\u00ebri ofron nj\u00eb trajtim t\u00eb barabart\u00eb si p\u00ebr investitor\u00ebt vendas ashtu edhe p\u00ebr ata t\u00eb huaj (ligj\u00ebrisht nuk ka diferencime diskriminuese). Disa pika kryesore t\u00eb regjimit tatimor shqiptar q\u00eb ju interesojn\u00eb:<\/p>\n\n\n\n Norm\u00eb standarde 15% mbi fitimin neto vjetor t\u00eb kompanis\u00eb. Bizneset e vogla me xhiro deri 14 milion\u00eb lek\u00eb n\u00eb vit kan\u00eb tatim-fitim 0% deri n\u00eb vitin 2029 (leht\u00ebsi e p\u00ebrkohshme fiskale p\u00ebr t\u00eb nxitur sip\u00ebrmarrjet e vogla). Bizneset me xhiro mbi 14 mln lek\u00eb paguajn\u00eb 15% tatim mbi fitimin. Personat fizik\u00eb (tregtar\u00eb individ\u00eb) me fitime t\u00eb larta i n\u00ebnshtrohen tatimit progresiv deri n\u00eb 23% (nj\u00ebsoj si pagat e larta) mbi nj\u00eb prag fitimi, por p\u00ebr pjes\u00ebn m\u00eb t\u00eb madhe t\u00eb bizneseve t\u00eb vogla kjo nuk arrin t\u00eb aplikohet fal\u00eb p\u00ebrjashtimit deri n\u00eb 14 mln lek\u00eb.<\/p>\n\n\n\n Norm\u00eb 8% mbi fitimet q\u00eb u shp\u00ebrndahen ortak\u00ebve (fizik\u00eb ose juridik\u00eb) si divident\u00eb. Ky tatim aplikohet n\u00eb momentin e shp\u00ebrndarjes s\u00eb fitimit. N\u00ebse fitimi ri-investohet ose mbahet i pashp\u00ebrndar\u00eb, nuk tatohet me divident. Kujdes q\u00eb ky 8% mund t\u00eb ulet n\u00eb baz\u00eb t\u00eb marr\u00ebveshjeve p\u00ebr tatim t\u00eb dyfisht\u00eb \u2013 p.sh. me disa shtete norma e dividendit mund t\u00eb bjer\u00eb n\u00eb 5% ose 0% p\u00ebr pronar\u00eb me pjes\u00eb t\u00eb caktuara.<\/p>\n\n\n\n Norma standarde \u00ebsht\u00eb 20% p\u00ebr shitjen e mallrave dhe sh\u00ebrbimeve. Bizneset me xhiro vjetore n\u00ebn 10 milion\u00eb lek\u00eb aktualisht p\u00ebrjashtohen nga TVSH (nuk obligohen t\u00eb regjistrohen si subjekt TVSH). N\u00eb momentin q\u00eb e kaloni k\u00ebt\u00eb prag, duhet t\u00eb regjistroheni p\u00ebr TVSH dhe t\u00eb filloni llogaritjen dhe deklarimin e saj. Disa sektor\u00eb kan\u00eb norma t\u00eb reduktuara (p.sh. 6% p\u00ebr akomodimin hotelierik).<\/p>\n\n\n\n These are currently contributed by the employer and employee on the gross salary at rates of approximately 16.7% (employer) and 11.2% (employee) for social insurance, plus 1.7% each for health insurance (rates may change slightly with new laws). As an employer, you are obliged to register each employee within the day of employment and pay contributions monthly.<\/p>\n\n\n\n As mentioned, businesses pay local taxes depending on the municipality (e.g., infrastructure tax, education tax, property tax if you own property, etc.). These vary by city and sector, so inform yourself at your municipality.<\/p>\n\n\n\n To encourage foreign investment, Albania has signed bilateral double taxation avoidance agreements with many countries. Currently, agreements are in force with 43 different states, including most EU and regional countries (such as Italy, Greece, Turkey, Austria, France, Germany, the United Kingdom, etc.), as well as countries such as China, Russia, the United Arab Emirates, Singapore, India, and many others. These agreements ensure that when a company registered in Albania distributes profits to the parent company or partners in another country, income taxes are not paid twice.<\/p>\n\n\n\n N\u00eb praktik\u00eb, kjo do t\u00eb thot\u00eb se ju si investitor mund t\u00eb p\u00ebrfitoni nga ulja e tatimit n\u00eb burim (p.sh. tatimi i dividendit n\u00eb Shqip\u00ebri mund t\u00eb reduktohet n\u00eb 5% ose 0% sipas marr\u00ebveshjes) ose nga krediti i tatimit \u2013 tatimi i paguar n\u00eb Shqip\u00ebri njihet dhe kreditohet n\u00eb vendin tuaj dhe anasjelltas. P\u00ebr t\u00eb zbatuar nj\u00eb marr\u00ebveshje t\u00eb till\u00eb, zakonisht kompanis\u00eb suaj n\u00eb Shqip\u00ebri (ose juve personalisht, sipas rastit t\u00eb t\u00eb ardhurave) do t\u2019i duhet t\u00eb plot\u00ebsoj\u00eb nj\u00eb formular p\u00ebr zbatim marr\u00ebveshjeje pran\u00eb tatimeve dhe t\u00eb siguroj\u00eb nj\u00eb v\u00ebrtetim rezidence fiskale nga shteti tjet\u00ebr. <\/p>\n\n\n\n It is advisable to consult<\/a> a tax advisor regarding these procedures. However, it is important to note that Albania has an extensive network of international tax treaties<\/a> designed to reduce the tax burden for foreign investors.<\/p>\n\n\n\n Qeveria shqiptare ka nd\u00ebrmarr\u00eb hapa p\u00ebr t\u00eb inkurajuar investimet dhe sip\u00ebrmarrjen, duke ofruar disa forma mb\u00ebshtetjeje financiare apo leht\u00ebsira p\u00ebr kategori dhe projekte specifike \u2013 si p\u00ebr investitor\u00ebt vendas ashtu edhe ata t\u00eb huaj. Ja disa element\u00eb q\u00eb ja vlen t\u00eb p\u00ebrmenden:<\/p>\n\n\n\n In March 2022, the law \u201cOn the support and development of start-ups\u201d was approved, creating a favourable framework for start-ups and providing financial grants from the state budget and other support forms for promising initiatives. Foreigners can also benefit from these schemes, provided that the start-up is registered in Albania. To qualify for a grant, the start-up project must meet certain priority objectives: for example, to bring innovative novelty in priority sectors for the economy, have positive environmental impact, empower youth, girls and women in entrepreneurship, or promote social inclusion and diversity. These criteria show that the state aims to support especially innovative, \u201cgreen\u201d, and socially impactful initiatives. If your project falls into these categories, it is worth exploring the possibility of applying for offered funds\/grants from authorities (e.g., the Ministry of Entrepreneurship or special agencies).<\/p>\n\n\n\n For strategic investments or certain sectors, there are some fiscal incentives. One example is the elite tourism sector: investments in 4\u20135 star accommodation structures benefit from reduced profit tax (e.g., 5\u20136%) and reduced VAT for accommodation services. Likewise, sectors such as agriculture have facilitating schemes (compensated VAT), Information Technology (IT) has exemptions from some taxes for qualified employees, the automotive industry has customs relief for raw materials, etc. These incentives change with annual fiscal policies, therefore inform yourself at AIDA (the Investment Development Agency) or the Ministry of Finance for the latest incentives. Important: foreign investors are treated the same as domestic ones for benefiting from these reliefs \u2013 there are no additional barriers for foreigners in this regard.<\/p>\n\n\n\n Albania benefits from some international programs that support businesses. For example, the IPARD program (EU-funded) offers grants up to 60\u201370% for investments in agriculture and agrotourism \u2013 foreign investors can also obtain these by registering businesses in these fields in Albania (and applying with concrete projects). There are also funds from development banks such as EBRD and IFC that co-finance private projects in sectors such as renewable energy, energy efficiency, or socially impactful projects, where foreign investors can apply or cooperate with these institutions.<\/p>\n\n\n\n Ligji shqiptar parashikon q\u00eb investimet e huaja (apo edhe vendase) me vler\u00eb dhe r\u00ebnd\u00ebsi t\u00eb ve\u00e7ant\u00eb mund t\u00eb shpallen \u201cinvestime strategjike\u201d, duke u dh\u00ebn\u00eb atyre nj\u00eb trajtim preferencial si p.sh. procedura t\u00eb p\u00ebrshpejtuara burokratike, asistenc\u00eb nga shteti n\u00eb \u00e7\u00ebshtje pron\u00ebsie apo infrastrukture, etj. Kjo aplikohet kryesisht p\u00ebr investime madhore n\u00eb turiz\u00ebm, energjetik\u00eb, infrastruktur\u00eb, bujq\u00ebsi etj., dhe zakonisht p\u00ebr shifra investimi mbi nj\u00eb prag t\u00eb lart\u00eb (miliona euro). N\u00ebse kompania juaj planifikon nj\u00eb projekt t\u00eb till\u00eb, ja vlen t\u00eb hulumtoni mund\u00ebsin\u00eb e p\u00ebrfitimit t\u00eb k\u00ebtij statusi n\u00ebp\u00ebrmjet AIDA-s.<\/p>\n\n\n\n In summary, Albania\u2019s investment climate is gradually improving and there is a clear trend toward liberalisation, facilitation, and promotion of foreign investment. This is seen in simplification of procedures (online registration, one-stop-shop), fiscal relief for new businesses, as well as support policies such as start-up grants. Naturally, challenges and bureaucracy in implementation still remain, but the trend is positive and foreign investors are considered a key factor for economic development.<\/p>\n\n\n\n\n
Branch of a foreign company<\/h3>\n\n\n\n
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Representative office<\/h3>\n\n\n\n
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Required documents and their form<\/h2>\n\n\n\n
Documents originating from the foreign company\n(if the foreign company will be a partner in the new company, or if the entity is registered as a Branch of the foreign company or a Representative Office)<\/strong><\/h3>\n\n\n\n
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Documents of the new Albanian company\n(if the chosen form is establishment of a company)<\/strong><\/h3>\n\n\n\n
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Identification data and documents of key persons<\/strong><\/h3>\n\n\n\n
Other specific documents<\/strong><\/h3>\n\n\n\n
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Articles of Incorporation and Statute: What should they contain?<\/h2>\n\n\n\n
Company name<\/strong><\/h3>\n\n\n\n
Registered seat (address) of the company<\/strong><\/h3>\n\n\n\n
Scope of activity<\/strong><\/h3>\n\n\n\n
Partner data<\/strong><\/h3>\n\n\n\n
Share capital and division into quotas<\/strong><\/h3>\n\n\n\n
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Administrators and legal representatives<\/strong><\/h3>\n\n\n\n
Duration of the company<\/strong><\/h3>\n\n\n\n
Other additional data depending on the case<\/strong><\/h3>\n\n\n\n
Online registration step by step at QKB<\/h2>\n\n\n\n
Completing the electronic form<\/strong> <\/h3>\n\n\n\n
Uploading supporting documents (scanned, in PDF)<\/strong> (scanned, in PDF)<\/h3>\n\n\n\n
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Electronic signature of the application<\/strong><\/h3>\n\n\n\n
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Steps after initial registration<\/h2>\n\n\n\n
Opening the business\u2019s electronic account in e-Albania<\/strong> <\/h3>\n\n\n\n
Opening an account in the Tax portal (e-Filing)<\/strong> <\/h3>\n\n\n\n
Documenting the business address (lease contract or ownership document)<\/strong><\/h3>\n\n\n\n
Opening the business bank account<\/strong> <\/h3>\n\n\n\n
Preparing for Fiscalisation (the electronic invoicing system)<\/strong>)<\/h3>\n\n\n\n
Licences\/Special licensing (if required)<\/strong><\/h3>\n\n\n\n
Registration of Beneficial Owners<\/strong> <\/h3>\n\n\n\n
Learn about local taxes<\/strong><\/h3>\n\n\n\n
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The Unique Permit (residence and employment for foreign investors)<\/h2>\n\n\n\n
Tax regime and double taxation avoidance agreements<\/h2>\n\n\n\n
Corporate income tax (profit tax)<\/strong><\/h3>\n\n\n\n
Dividend tax<\/strong><\/h3>\n\n\n\n
VAT (Value Added Tax)<\/strong><\/h3>\n\n\n\n
Social and health insurance for employees<\/strong><\/h3>\n\n\n\n
Local taxes<\/strong><\/h3>\n\n\n\n
Tax regime and double taxation avoidance agreements<\/h3>\n\n\n\n
Financial support opportunities and incentives<\/h2>\n\n\n\n
Grants for innovative start-ups<\/strong><\/h3>\n\n\n\n
Sectoral incentives (tax)<\/strong><\/h3>\n\n\n\n
Financing\/grants from donors and the EU<\/strong><\/h3>\n\n\n\n
Strategic Investor status<\/strong><\/h3>\n\n\n\n