Person fizik (sipërmarrës individual)Albania
What it takes to form, own and run a sole trader in Albania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Për tatimpaguesit me status ligjor Person Fizik, llogaritja e parapagimeve është kryer me normat progresive: 15% deri në masën e fitimit 14 milion lekë dhe 23% për çdo vlerë të fitimit mbi 14 milion lekë.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Person fizik (sipërmarrës individual).
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Person fizik (sipërmarrës individual).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Person fizik (sipërmarrës individual) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Person fizik (sipërmarrës individual).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 15–23%
DPT 2024: natural-person taxpayers' profit at progressive 15% up to 14 million ALL and 23% above; the simplified small-business regime (0% up to 8 million ALL turnover) can apply instead.
Quote
Për tatimpaguesit me status ligjor Person Fizik, llogaritja e parapagimeve është kryer me normat progresive: 15% deri në masën e fitimit 14 milion lekë dhe 23% për çdo vlerë të fitimit mbi 14 milion lekë.
- CFC rules in Albania
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary deregistration from the commercial register through an application for deregistration, where the law provides no liquidation procedure for the entity (art. 49, Law 9723/2007); on the death of the natural person, any interested party may request deregistration (art. 50).
Quote
liquidation procedures in relation to them, voluntary deregistration is carried out through an application for deregistration.
- Statutory fee
- Not in our records
Every business in Albania
VAT
- Standard rate
- 20%
Quote
shitje të tatueshme me TVSH 20%.
- Other rates
- Not stated
- Registration threshold
- ALL 2,000,000
annual turnover; registration threshold under art. 117 of Law 92/2014, with a threshold of zero for listed professions (lawyers, notaries, doctors, accountants and others); calendar year
Quote
kufiri minimal i regjistrimit për TVSH-në është qarkullimi prej 2,000,000 (dy milionë) lekësh në një vit kalendarik
- Voluntary registration
- Yes
The guidance refers to a taxable person's right of election to register for VAT voluntarily; the conditions are not set out on the page read.
Quote
as nuk e ka ushtruar vullnetarisht të drejtën e zgjedhjes për t’u regjistruar për TVSH-në
- A foreign company
- needs a local tax representative
A non-established supplier of services taxable in Albania appoints a tax representative to pay the VAT, except where the recipient is a VAT-registered taxable person in Albania, who then accounts for the VAT by reverse charge. Source: tax authority guidance 'Përfaqësuesi tatimor'.
Quote
Nëse marrësi i këtij shërbimi nuk është një person i tatueshëm i regjistruar për TVSH-në në Shqipëri, atëherë furnizuesi i shërbimit cakton një përfaqësues tatimor
- Returns filed
- Monthly
Quote
Deklarata e TVSH-së dorëzohet në mënyrë elektronike në drejtorinë rajonale tatimore ku tatimpaguesi është i regjistruar jo më vonë se 14 ditë pas përfundimit të periudhës tatimore që deklarohet
- Tax authority
- Registration page read 2026-10-25
Payment and banking services
1 service names Albania on its own list: Paysera. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Person fizik (sipërmarrës individual)
- Identifier
- AL-PERSON-FIZIKA form ISO 20275 does not list.