Shoqëri komanditeAlbania
What it takes to form, own and run a limited 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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përgjegjësia e të paktën njërit prej ortakëve është e kufizuar deri në vlerën e kontributit të tij, ndërsa përgjegjësia e ortakëve të tjerë nuk është e kufizuar.
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Në rastin e regjistrimit të shoqërisë komandite me ortak, një person juridik të huaj, përveç dokumenteve të kërkuara sipas llojit të subjektit
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Except where otherwise provided, the provisions governing the general partnership are also applicable to the limited partnership.
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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 komandite me ortak, një person juridik të huaj, përveç dokumenteve të kërkuara sipas llojit të subjektit
- Members
- At least 2
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përgjegjësia e të paktën njërit prej ortakëve është e kufizuar deri në vlerën e kontributit të tij, ndërsa përgjegjësia e ortakëve të tjerë nuk është e kufizuar.
- 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 komandite 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%.
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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.
- CFC rules in Albania
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- The general-partnership causes of dissolution apply (art. 56(2), Law 9901/2008: expiry of the duration, decision of the partners, bankruptcy, court decision, two years without commercial activity and notification, or a statutory reason, art. 43); liquidation in a state of solvency follows, carried out by all partners or a liquidator they appoint unanimously (arts. 67(5), 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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Except where otherwise provided, the provisions governing the general partnership are also applicable to the limited partnership.
- 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
- Limited partnershipDerived our grouping, the same words in every country
- Name in law
- Shoqëri komandite
- Identifier
- AL-SHKOMANDITEA form ISO 20275 does not list.