Shoqëri aksionare sh.a.Albania
What it takes to form, own and run a public limited company in Albania, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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Shoqëria aksionare është një shoqëri tregtare, kapitali i së cilës është i ndarë në aksione të nënshkruara nga themeluesit.
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The founders are natural or legal persons who are not personally liable for the company's obligations
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The board of directors shall appoint one or more natural persons as directors of the company, for a term specified in the statute, which may not exceed 3 years.
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Shoqëria aksionare me ofertë private nuk mund të ketë një kapital më të vogël se 3 500 000 lekë.
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Për tatimpaguesit me status të ndryshëm ligjor nga person fizik, pavarësisht përgjegjësisë së tyre tatimore, llogaritja e parapagimeve kryhet me normën 15% mbi fitimin.
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 stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not stated
The registry’s and the law’s own pages do not mention it.
- Paying up the capital
- Shares subscribed for in cash must be paid up before registration, at least one quarter of their nominal value, the rest in instalments decided by the company's management bodies (higher issue amounts in full); in-kind contributions must be fully paid up before registration (art. 113, Law 9901/2008).
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Shares subscribed for in cash must be paid up before the company is registered, at least one quarter of their nominal value. The remaining amounts shall be paid up in one or more installments, as decided by the company's management bodies.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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The board of directors shall appoint one or more natural persons as directors of the company, for a term specified in the statute, which may not exceed 3 years.
- Shareholders
- At least 1 · a company may be one
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The founders are natural or legal persons who are not personally liable for the company's obligations
- Members
- At least 1 · one person may form it alone
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Shoqëria me aksionar të vetëm mund t’ua ofrojë aksionet e reja personave të tretë e të kthehet në një shoqëri me shumë aksionarë.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- Not stated
The registry’s and the law’s own pages do not mention it.
- Accounts on the public record
- Yes
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are recorded electronically and are freely accessible to the public on the official website of the NBC, with the exception of data regarding the address of individuals.
- Audit for a small company
- Required
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të gjitha shoqëritë aksionare, të cilat zbatojnë për raportimin financiar standardet kombëtare të kontabilitetit;
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the sh.a. are in our records.
What is public
- Directors
- Public
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are recorded electronically and are freely accessible to the public on the official website of the NBC, with the exception of data regarding the address of individuals.
- Shareholders
- Public
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are recorded electronically and are freely accessible to the public on the official website of the NBC, with the exception of data regarding the address of individuals.
- Beneficial owners
- Public
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are recorded electronically and are freely accessible to the public on the official website of the NBC, with the exception of data regarding the address of individuals.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–15%+1 regime
DPT 2024: legal status other than natural person, advance payments at 15% of profit; simplified profit tax for small business, turnover 0-8 million ALL, rate 0%.
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Për tatimpaguesit me status të ndryshëm ligjor nga person fizik, pavarësisht përgjegjësisë së tyre tatimore, llogaritja e parapagimeve kryhet me normën 15% mbi fitimin.
Special regimes that may apply
- Përjashtimi në pjesëmarrje holding · 100% exempt
Resident entities receiving dividends, where the recipient holds at least 10% of the distributing entity's share capital or voting rights and has held it for an uninterrupted period of at least 24 months Ligji nr. 29/2023 “Për tatimin mbi të ardhurat”, neni 29
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Albania
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution on expiry of the duration, by decision of the general assembly, on bankruptcy, after two years without commercial activity and notification, by court decision or for a statutory reason (art. 187, Law 9901/2008); the administrators register the dissolution with the National Registration Centre (QKB) (art. 188); liquidation in a state of solvency follows (arts. 190-205); Law 9723/2007 art. 49 then deregisters the entity on an application for deregistration with the acts certifying completion and closure of the liquidation.
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The joint stock company is dissolved: a) when the duration for which it was established expires; b) by decision of the general assembly;
- Statutory fee
- Not in our records
Every business in Albania
VAT
- Standard rate
- 20%
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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
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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.
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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'.
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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
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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
- Public limited companyDerived our grouping, the same words in every country
- Name in law
- Shoqëri aksionare (sh.a.)
- Identifier
- AL-SHAA form ISO 20275 does not list.