Shoqëri aksionare SH.A.Kosovo
What it takes to form, own and run a public limited company in Kosovo, 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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Asnjë person fizik ose juridik dhe/ose Shoqëri Tregtare nuk është përgjegjëse për detyrimet
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Shoqëria Aksionare mund të ketë një ose më shumë persona fizik ose juridik dhe/ose
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Bordi i Drejtorëve ose sipas udhëzimeve të Bordit të Drejtorëve
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Shuma e kapitalit fillestar të kësaj shoqërie është më së paku 10.000Euro.
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Taksa me rastin e regjistrimit të biznesit fillestar nuk paguhet
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Taxpayers with annual gross income over €30,000 and those who have voluntarily opted to be taxed on real income are taxed at the rate of 10%
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 required
- Paying up the capital
- A joint stock company may not issue shares unless it receives full payment at the prepaid price, or partial payment under art. 141 (Law 06/L-016 art. 140). Partly paid shares are allowed only within 30 days of initial registration, by agreement, with payment in cash, at least 25% of the nominal value paid within 30 days of registration and the balance due within two years of registration (art. 141(1)). The initial capital must be at least EUR 10,000 (art. 119).
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1.1. pagesën e plotë sipas çmimit të parapaguar; ose 1.2. pagesën e pjesërishme sipas nenit 141 të këtij ligji.
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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Bordi i Drejtorëve ose sipas udhëzimeve të Bordit të Drejtorëve
- Shareholders
- At least 1 · a company may be one
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Shoqëria Aksionare mund të ketë një ose më shumë persona fizik ose juridik dhe/ose
- Members
- At least 1 · one person may form it alone
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Shoqëria mund të themelohet e të ketë një ose disa aksionar.
- A local company secretary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A local registered agent
- Not required
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mund të dorëzojë në ARBK, adresën e një personi tjetër në Kosovë
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
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Net turnover over 4,000,000 EUR: audit opinion by a firm registered in Kosovo; at or below it: a review report (Law 06/L-032 art. 8.1). A large enterprise attaches an audit opinion by a KKRF-certified firm (art. 7.1.1). The board engages the external auditor (Law 06/L-016 art. 177 area, 'Bordi i Drejtorëve angazhon auditor të jashtëm').
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bashkëngjisin opinionin
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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1. Për secilën Shoqëri Tregtare të regjistruar, ARBK publikon në faqen e saj zyrtare në internet
- Shareholders
- Public
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1. Për secilën Shoqëri Tregtare të regjistruar, ARBK publikon në faqen e saj zyrtare në internet
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 3–10%
Corporate income tax of 10% on taxable income for taxpayers with annual gross income over 30,000 EUR or who opt for real-income taxation; at or below 30,000 EUR gross income, 3% (trade, transport, agriculture) or 9% (services, professional, artisanal).
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Taxpayers with annual gross income over €30,000 and those who have voluntarily opted to be taxed on real income are taxed at the rate of 10%
- CFC rules in Kosovo
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Voluntary dissolution of the corporation: a resolution to liquidate, a liquidator appointed by resolution, a newspaper notice, a tax clearance, a register certificate and a basic court certificate
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II. Dokumentet që janë të nevojshme për shuarjen e korporatave
- Statutory fee
- Free
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2.1.3.Application for termination of business and termination of the unit ............ 00.00 €
Every business in Kosovo
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Kosovo.
Payment and banking services
1 service names Kosovo 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.)
- ISO 20275 code
- Q22DSecondary GLEIF, Entity Legal Forms code list