Shoqëri kolektiveAlbania
What it takes to form, own and run a general partnership 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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Një shoqëri është shoqëri kolektive nëse regjistrohet si e tillë, e kryen veprimtarinë tregtare nën një emër të përbashkët dhe përgjegjësia e ortakëve përpara kreditorëve është e pakufizuar.
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Në rastin e regjistrimit të shoqërisë kolektive me ortak, një person juridik të huaj, përveç dokumenteve të kërkuara sipas llojit të subjektit
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The partners' contribution may be in cash or in kind (movable/immovable property, rights, labor and services).
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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 required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- A company may be one
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Në rastin e regjistrimit të shoqërisë kolektive me ortak, një person juridik të huaj, përveç dokumenteve të kërkuara sipas llojit të subjektit
- Members
- At least 2
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When, for any reason, the general partnership remains with a single partner, then he is obliged, within 6 months from the occurrence of this fact
- 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
- Not required
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të gjitha shoqëritë tregtare, pavarësisht nga forma e tyre, të cilat zbatojnë standardet
- 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 Shoqëri kolektive 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%
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%.
Quote
Për tatimpaguesit me status të ndryshëm ligjor nga person fizik, pavarësisht përgjegjësisë së tyre tatimore, llogaritja e parapagimeve kryhet me normën 15% mbi fitimin.
- 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 partners, on bankruptcy, by court decision, after two years without commercial activity and notification, or for a statutory reason (art. 43, Law 9901/2008); liquidation in a state of solvency follows, carried out by all partners or a liquidator they appoint unanimously (arts. 190-191); 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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Collective society breaks down: a) when the duration for which it was established expires; b) by decision of the partners;
- 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
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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
- General partnershipDerived our grouping, the same words in every country
- Name in law
- Shoqëri kolektive
- Identifier
- AL-SHKOLEKTIVEA form ISO 20275 does not list.