{"id":36428,"date":"2026-03-26T12:22:30","date_gmt":"2026-03-26T12:22:30","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=36428"},"modified":"2026-04-22T13:47:59","modified_gmt":"2026-04-22T13:47:59","slug":"what-is-required-of-your-business-for-the-2025-financial-statements-and-by-when","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/pasqyrat-financiare-te-vitit-2025-cfare-kerkohet-nga-biznesi-juaj-dhe-deri-kur\/","title":{"rendered":"2025 Financial Statements: What is required of your business and by when"},"content":{"rendered":"

Every year, the month of March arrives with the same question: where are we with our financial statements? Some businesses have everything ready. Others discover at the last minute that they've left something out or haven't fully understood what is specifically required of them. Financial statements are not just accounting documents. They are a reflection of your business's past year and a prerequisite for declaring taxes, obtaining loans, or partnering with serious collaborators.<\/p>\n\n\n\n

This article clarifies who is obligated, what format is required, by when each document must be submitted, and what has changed this year.<\/p>\n\n\n\n

Two often confused words<\/h3>\n\n\n\n

The financial statements for 2025 have two legal deadlines, with different institutions and deadlines. One does not replace the other.<\/p>\n\n\n\n

The deadline is March 31, 2026. The profit tax return is submitted through the e-filing system of the General Directorate of Taxation. Financial statements are attached and the tax is paid. Delays result in penalties.<\/p>\n\n\n\n

Read also General Information: Tax Declaration and Payment for Business<\/a><\/p>\n\n\n\n

The publication deadline is July 31, 2026. Every profitable economic entity deposits annual financial statements with the authority where it is registered (QKB) no later than seven months after the end of the accounting period. The 2025 period closes on December 31, 2025, so the QKB deadline is July 31, 2026.<\/p>\n\n\n\n

\n

Concrete example: LLC \u201cAlfa\u201d signs the financial statements and submits the tax declaration by March 31, 2026. Then, by July 31, 2026, it uploads the same set of financial statements to portal.ealbania.al and makes them public through the QKB. The fact that the tax declaration has been submitted does not close the obligation to the QKB.<\/p>\n<\/blockquote>\n\n\n\n

Medium-sized, large entities, and economic entities of public interest have an additional obligation. Within the same seven-month period, they must also publish their statements on their official website.<\/p>\n\n\n\n

Deadline<\/th>Obligation<\/th>Institution<\/th><\/tr><\/thead>
March 31, 2026<\/td>Tax declaration and tax payment<\/td>Tax Directorate<\/td><\/tr>
July 31, 2026<\/td>Financial Reporting Deposit<\/td>QKB \/ eAlbania<\/td><\/tr>
July 31, 2026<\/td>Website publication (medium, large units, single-employer plans)<\/td>Business obligation<\/td><\/tr>
January 1, 2028<\/td>Universal obligation, even for micro-enterprises under 5 million lek\u00eb<\/td>Planned change<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Date of statements, date of signing, and date of filing<\/h3>\n\n\n\n

Within the same set of mirrors, there are three different dates.<\/p>\n\n\n\n

The date of the financial statements is always December 31, 2025. It does not change and does not depend on anything.<\/p>\n\n\n\n

The signing date is the day the management body approves the financial statements. It usually occurs between January and March 2026. The financial statements are signed by two individuals: the unit administrator and the person responsible for their preparation. When the accounting service is outsourced, the signature of the accountant accompanies that of the administrator. The absence of either of them renders the financial statements formally incomplete.<\/p>\n\n\n\n

The deposition date is the date of upload to the official systems. It may be a few days after signing.<\/p>\n\n\n\n

\n Request a Free Consultation<\/a>\n<\/div>\n\n\n\n

Who has obligations and who doesn't<\/h2>\n\n\n\n

Every economic unit registered in Albania is obligated to maintain accounting records and prepare annual financial statements. There are no exceptions based on legal form. LLCs, PLCs, sole proprietorships, and self-employed individuals with a TIN are all subject to this obligation. The difference between categories does not affect the question of \u201care financial statements required,\u201d but rather the questions of \u201cwhat format\u201d and \u201caccording to which standard.\u201d.<\/p>\n\n\n\n

Businesses with zero turnover during 2025 are no exception. If the NIPT is active and suspension or deregistration has not been requested, the obligation continues regardless of activity.<\/p>\n\n\n\n

What changes from January 1, 2028<\/h3>\n\n\n\n

There is a specific case that deserves attention. Until December 31, 2027, micro-enterprises with an annual turnover of less than 5 million lek are exempt from the obligation to prepare and publish financial statements. This exemption currently exists and is also valid for 2025.<\/p>\n\n\n\n

As of January 1, 2028, this exemption will be removed. Every economic unit, regardless of turnover, will have full obligations. This change is planned and does not require an additional decision. Very small businesses have time to prepare, but they should be aware of it now.<\/p>\n\n\n\n

\n

However, even today, the lack of a formal obligation for financial statements does not mean a complete lack of documentation. The tax obligation always exists: taxable profit is calculated based on documented income and expenses. You cannot file a tax return without having the accounting records to support that return.<\/p>\n<\/blockquote>\n\n\n\n

Our approach for clients with simplified activity: we prepare complete financial statements. Only in very specific cases, when the activity allows, do we prepare a simplified income statement. This is not legally mandatory for everyone, but it protects the business and provides a clear overview throughout the year.<\/p>\n\n\n\n

Categories of economic units and the appropriate standard<\/h2>\n\n\n\n

Economic units are divided into four categories according to three criteria: total assets, operating revenue (turnover, excluding VAT), and average number of employees. Two out of the three criteria are sufficient for classification. The thresholds are reviewed every three years. Classification based on 2024 financial statements is valid for the period 2025 to 2027.<\/p>\n\n\n\n

Small businesses do not exceed two of the three thresholds: assets up to 25 million lek, revenue up to 50 million lek, and no more than 10 employees. They can apply the simplified format of financial statements: a balance sheet with limited lines and an income statement without analytical breakdowns.<\/p>\n\n\n\n

The small entity does not exceed two of the three thresholds: active up to 100 million lek\u00eb, revenue up to 200 million lek\u00eb, not more than 50 employees. It applies national accounting standards with the full set of statements and explanatory notes. The simplified format is not allowed.<\/p>\n\n\n\n

\n

Example: LLC \u201cBeta\u201d has assets of 45 million ALL, revenue of 180 million ALL, and 22 employees. It meets two out of three criteria for a small entity. It applies national standards with a full set.<\/p>\n<\/blockquote>\n\n\n\n

The medium-sized unit exceeds the limits of the small unit but does not reach the large unit: active up to 750 million ALL, revenue up to 1.5 billion ALL, up to 250 employees. It applies national standards and the activity performance report becomes mandatory.<\/p>\n\n\n\n

The large unit and the economic unit of public interest exceed the threshold of the medium unit. Units of public interest include, regardless of size, banks, financial institutions licensed by the Bank of Albania, insurance companies, and any entity listed on the stock exchange. They apply international financial reporting standards. Complete documentation on categorization can be found on the page Members of the National Accounting Council<\/a>. <\/p>\n\n\n\n

The Year 2025 and New Standards<\/h3>\n\n\n\n

The year 2025 brings substantial change. The National Accounting Council has approved new national accounting standards effective January 1, 2025. Financial statements for the year 2025 will be prepared according to the new version. The changes affect revenue recognition, the treatment of financial instruments, lease accounting, and the presentation of statements. If your business's accounting policies have not been reviewed, statements may not be compliant. The new standards can be downloaded for free from the website. Members of the National Accounting Council<\/a>. <\/p>\n\n\n\n

What does the complete set of financial statements include<\/h2>\n\n\n\n

Financial statements are not just the balance sheet. The complete set, for small and larger entities, contains five documents.<\/p>\n\n\n\n

The balance sheet presents the assets, liabilities, and equity of the entity as of December 31, 2025. The income and expense statement presents the revenues, costs, and net profit of the year. The statement of changes in equity shows the movements in equity during the year: profit distribution, new capital, and covered losses. The cash flow statement presents the actual movement of monetary funds. The explanatory notes are the narrative and numerical part that explains each significant item: accounting policies, depreciation, tax liabilities, related party transactions, and events after the balance sheet date.<\/p>\n\n\n\n

The cash flow statement is often prepared last or omitted. Its absence is not a legal option. Explanatory notes are among the most frequent problematic findings during external audits, despite businesses often leaving them blank or very superficial.<\/p>\n\n\n\n

Micro-enterprises can present the simplified format: a abridged balance sheet and income statement without analytical breakdowns. The cash flow statement and the statement of changes in equity are not mandatory for them.<\/p>\n\n\n\n

Read also: Simplified Financial Statements.<\/a><\/p>\n\n\n\n

Here we have published the simplified format of financial statements ready in Excel and Word as a reference point.<\/p>\n\n\n\n

Also, see a full tutorial video on our YouTube channel: How to Prepare Financial Statements: Example and Practical Guidelines<\/a><\/p>\n\n\n\n

Who prepares the mirrors and where does the responsibility lie?<\/h2>\n\n\n\n

The unit's administrator bears legal responsibility for the financial statements, regardless of whether their preparation has been entrusted to an external party. This does not change if there is an external accountant, nor if the statements are audited. The administrator signs and is the first to be accountable.<\/p>\n\n\n\n

The statements are signed by two people: by the administrator and by the person responsible for drafting, whether that be an in-house economist or an external accountant. Certified accountants are registered with Institute of Certified Public Accountants<\/a>. Only licensed professionals can offer legal accounting and auditing services.<\/p>\n\n\n\n

Model external economist<\/a> This means precisely this: an accounting firm takes on the role of your business's finance department, covering accounting, tax filings, reporting, and communication with institutions, without the need for a full-time employee.<\/p>\n\n\n\n

How to deposit at QKB and who has the obligation<\/h2>\n\n\n\n

Every for-profit economic unit shall deposit its annual financial statements with the authority where it is registered no later than July 31, 2026.<\/p>\n\n\n\n

Who deposits and who is excluded<\/h3>\n\n\n\n

Legal entities, specifically LLCs and JSCs, file through portal.ealbania.al. For this category, the system is operational and the obligation is enforced with a fine if not complied with.<\/p>\n\n\n\n

Traders (natural persons) have a legal obligation, but the EKB's technical system currently does not accept this category. The discrepancy between the obligation and the technical capacity of the system still exists.<\/p>\n\n\n\n

Non-profit organizations do not file with the NCA. The competent authority for them is the Court of First Instance. Those with active operations or income over 30 million lek also have a publication obligation on their official website. General government units are exempt. Foreign organizations exempt through specific agreements with their countries of origin are not required to file. Micro-entities with a turnover under 5 million lek are exempt until December 31, 2027.<\/p>\n\n\n\n

Documents attached when filed with the QKB<\/h3>\n\n\n\n

Financial statements are uploaded in PDF, with a maximum size of 5 MB each and without symbols like \u201c\/\u201d, \u201c#\u201d, \u201c$\u201d in the naming.<\/p>\n\n\n\n

The decision of the shareholders' meeting to approve the financial statements is a mandatory document. Before any filing, the shareholders' meeting must convene and formally approve the annual statements. This decision is documented with minutes and submitted along with the statements. Its absence is a procedural violation often overlooked in practice.<\/p>\n\n\n\n

Along with the financial statements, the activity progress report, whenever required by category, and the audit report, whenever auditing is mandatory, are also uploaded. Medium, large, and public interest entities must also publish their financial statements on their official website within the same deadline.<\/p>\n\n\n\n

\n Request a Free Consultation<\/a>\n<\/div>\n\n\n\n

Legal audit: who has the obligation<\/h2>\n\n\n\n

Legal audit is the independent examination of financial statements by a certified professional, who provides their written opinion on whether the statements accurately present the financial condition.<\/p>\n\n\n\n

always<\/h3>\n\n\n\n

All joint-stock companies have an absolute audit obligation, regardless of size and turnover. There is no threshold, no additional condition. The legal form of SHA is sufficient.<\/p>\n\n\n\n

Every entity with SNRF: always<\/h3>\n\n\n\n

Every economic entity that applies International Financial Reporting Standards is obliged to be audited, regardless of its legal form.<\/p>\n\n\n\n

SHPK: with conditions and two years in a row<\/h3>\n\n\n\n

Limited liability companies are subject to the obligation only when, for two consecutive years, they exceed two of the following three criteria:<\/p>\n\n\n\n

\n

i. the total balance sheet assets reach or exceed the amount of 50 million leks; ii. the amount of income from economic activity reaches or exceeds the amount of 100 million leks; iii. has, on average, 30 employees during the accounting period.<\/p>\n<\/blockquote>\n\n\n\n

The phrase \u201ctwo consecutive years\u201d has concrete consequences. If the LLC exceeded the criteria for the first time in 2025 but not in 2024, the obligation does not yet arise. If it exceeded them in 2024 as well, the 2025 audit is mandatory.<\/p>\n\n\n\n

\n

Example: LLC \u201cGamma\u201d has assets of 30 million lek, turnover of 110 million lek, and 35 employees. It meets two out of three criteria. If the situation was the same in 2024, an audit of the 2025 financial statements is mandatory.<\/p>\n<\/blockquote>\n\n\n\n

\n

Another example: \u201cDelta\u201d LLC has a turnover of 120 million lek but only 8 employees and 20 million lek in assets. It meets only one criterion. The audit obligation does not exist.<\/p>\n<\/blockquote>\n\n\n\n

The auditor's report is published along with the financial statements at the QKB. External monitoring has found that about 80 percent of obligated entities do not publish the report. This does not always mean they have not conducted the audit, but the lack of publication remains a violation. Registered auditors can be found at ieka.al<\/a>.<\/p>\n\n\n\n

Accounting programs<\/h2>\n\n\n\n

The quality of the records reflects the quality of the registration throughout the year. The accounting program does not guarantee accuracy, but without a good and correctly used program, accuracy becomes random.<\/p>\n\n\n\n

Albanian market programs<\/h3>\n\n\n\n

Financa 5, Alpha Web, and Bilanc are the dominant solutions. All three are built on the Albanian chart of accounts, generate legal ledgers, produce financial statement formats, and integrate electronic invoicing. Technical support is in Albanian, and updates follow legal changes.<\/p>\n\n\n\n

Financa 5, developed by Servio (ISD Group), has over 20 years of presence and the widest installation base. Most current economists were trained on it. Alpha Web operates through a browser without local installation, suitable for businesses with multiple branches or remote work. Bilanc, also cloud-based, is favored by studios with many clients for managing them from the same environment.<\/p>\n\n\n\n

Prices are not officially published online. As a general guideline, annual subscriptions for small businesses range between 30,000 and 80,000 Albanian Lek per year, depending on the number of modules and workstations. The offer is obtained directly from the company or regional distributors.<\/p>\n\n\n\n

International platforms<\/h3>\n\n\n\n

QuickBooks<\/a> and the Zoho Books<\/a> are cloud platforms with international coverage. They offer accounting, automatic invoicing, inventory, and direct bank connections. QuickBooks pricing starts around 30 EUR per month for the basic version. Zoho Books has a free plan for turnovers under 50,000 EUR per year and paid plans starting from around 15 EUR per month. They are serious alternatives for businesses with international operations or foreign language reporting. AlProfit has experience with QuickBooks and supports it as an implementation solution.<\/p>\n\n\n\n

Odoo: Integrated Business Management System<\/h3>\n\n\n\n

Odoo<\/a> It is not just accounting software. It is an integrated business management system that covers, in the same environment, accounting, sales, purchases, warehouse, projects, human resources, and website. Integration eliminates manual data transfer between different systems and reduces human error.<\/p>\n\n\n\n

At AlProfit, we have chosen Odoo as our core operations platform. The modules we use daily are CRM for managing current and potential clients, Project for tracking tasks and deadlines, Calendar integrated with all modules, Contacts as a unified party database, Website for changes without external developers, Recruiting for managing hiring processes, and Knowledge where we build the team's operating procedures.<\/p>\n\n\n\n

The main advantage we notice every day is the elimination of fragmentation. Before Odoo, information was scattered: customers in spreadsheets, tasks in emails, meetings in separate calendars. Now everything is in one place, accessible from any device, and updated in real time.<\/p>\n\n\n\n

Odoo Community is free and open-source, suitable when in-house technical capacity exists. Enterprise costs around \u20ac19.90 per user per month with annual billing. The Custom plan exceeds $37 per user per month. For a company with 5 active users, the Enterprise license amounts to approximately \u20ac1,200 per year. Implementation, configuration, and training come separately, depending on complexity. Authorized Odoo partners for Albania can be found at odoo.com\/partners<\/a>.<\/p>\n\n\n\n

\n Request a Free Consultation<\/a>\n<\/div>\n\n\n\n

Good practices throughout the year<\/h2>\n\n\n\n

Good reports aren't drafted in March. They are the result of methodical work throughout the year.<\/p>\n\n\n\n

The monthly bank reconciliation is the first and often overlooked step. Small monthly differences between the accounting ledger and the bank statement accumulate and create big problems during closing. A business that reconciles transactions every month closes December in a few hours. A business that leaves it until March spends weeks.<\/p>\n\n\n\n

The physical inventory must have the signed list before December 31st. The difference between the accounting inventory and the physical inventory directly affects the balance sheet and net profit. After December 31st, there is no sure way to correct without dated documentation.<\/p>\n\n\n\n

Related party transactions, such as loans between partners and the company or payments between companies of the same group, require contractual documentation and arm's length pricing. This point is checked by auditors and tax administration among the first.<\/p>\n\n\n\n

Training of accounting staff and their continuous education are very important elements. The changes in tax legislation and accounting standards in 2025 and 2026 are substantial. IKEA<\/a> and the I Know<\/a> organize official continuing professional qualification programs.<\/p>\n\n\n\n

Frequently asked questions<\/h2>\n\n\n\n

My business had zero revenue in 2025. Am I liable?<\/h3>\n\n\n\n

The obligation does not depend on income realization. Every entity with an active NIPT submits tax returns and statements within the deadlines. Suspension or deregistration requires a formal procedure through QKB.<\/p>\n\n\n\n

My business has a turnover of less than 5 million ALL. Am I obligated to prepare financial statements?<\/h3>\n\n\n\n

Until December 31, 2027, not according to the current framework. But the obligation to document income and expenses continues, because every tax return requires an accounting basis. From January 1, 2028, this exemption will also be removed and the obligation will become universal.<\/p>\n\n\n\n

What is the difference between a certified accountant and a statutory auditor?<\/h3>\n\n\n\n

The appointed accountant prepares and maintains the accounting records. The statutory auditor performs an independent audit of the prepared statements and provides a written opinion. These are two separate functions with separate professional registrations. The same person or firm cannot perform both functions for the same economic entity.<\/p>\n\n\n\n

Which companies with two partners and minimal turnover are obligated to have an audit?<\/h3>\n\n\n\n

Yes, always. The legal form of SHA is a sufficient condition. There is no size threshold.<\/p>\n\n\n\n

Is the decision of the partners' assembly necessary when I deposit the financial statements?<\/h3>\n\n\n\n

The assembly's decision to approve the financial statements is a mandatory document and is uploaded along with the financial statements to portal.ealbania.al. Without this decision, the formal approval and deposit process is incomplete.<\/p>\n\n\n\n

Can I deposit at the QKB as a sole proprietor?<\/h3>\n\n\n\n

The obligation exists, but the NCCI's technical system currently does not accept this category. For LLCs and PLCs, the system works and the fine is applied.<\/p>\n\n\n\n

What happens if I do not publish the financial statements at QKB by July 31, 2026?<\/h3>\n\n\n\n

Administrative sanctions. Non-publication also hinders any verification by banks, investors, and business partners, with direct consequences on access to credit and business relationships.<\/p>\n\n\n\n

Read also: Comments on the implementation of Law 25\/2018<\/a><\/p>\n\n\n\n

<\/p>\n\n\n\n

If the 2025 annual statements are not yet ready, each day after March 31st incurs penalties. If they are ready but not submitted to the QKB, the July 31st deadline still allows for correction without sanctions. If you are unsure which category you fall into or if you have an audit obligation, a brief consultation will prevent mistakes that often cost much more than the time needed to avoid them.<\/p>\n\n\n

Do you have questions about the 2025 financial statements?<\/h3>
<\/p>\n

The deadline is March 31, 2026<\/strong> and the filing deadline at the QKB is July 31, 2026<\/strong>. If you have questions about your entity's category, audit obligation, the correct format for statements, or accounting software selection, our team is at your disposal.<\/p>\n

BOOK A FREE CONSULTATION<\/a><\/p>\n

\u2714 Free consultation \u00b7 \u2714 Full confidentiality \u00b7 \u2714 Response within 24h<\/p>\n

Or reach us directly at: +355 69 323 2349<\/a>  \u00b7  info@alprofitconsult.al<\/a><\/p>\n

\n<\/div><\/div>\n\n\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

\u00c7do vit, muaji mars arrin me t\u00eb nj\u00ebjt\u00ebn pyetje: ku jemi me bilancet? Disa biznese e kan\u00eb gati gjith\u00e7ka. T\u00eb tjer\u00ebt zbulojn\u00eb n\u00eb minut\u00ebn e fundit se kan\u00eb l\u00ebn\u00eb di\u00e7ka jasht\u00eb ose nuk e kan\u00eb kuptuar mir\u00eb \u00e7far\u00eb k\u00ebrkohet prej tyre konkretisht. Pasqyrat financiare nuk jan\u00eb thjesht dokument kontab\u00ebl. Jan\u00eb pasqyra e vitit t\u00eb kaluar […]<\/p>\n","protected":false},"author":2,"featured_media":36431,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,344],"tags":[885,104,661,888,118,65,886,887,96,123,718,884],"class_list":["post-36428","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-formate-udhezime","tag-auditim-ligjor","tag-deklarime-tatimore","tag-ekonomist-i-jashtem","tag-financa-5","tag-ieka","tag-kontabilitet","tag-ligji-25-2018","tag-odoo","tag-pasqyra-financiare","tag-qkb","tag-sherbime-kontabiliteti-2","tag-skk-2025"],"yoast_head":"\nPasqyrat financiare 2025 dhe afatet ligjore - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Pasqyrat financiare 2025: afatet ligjore, detyrimet, auditimi dhe ndryshimet e reja. 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