Shoqëri me përgjegjësi të kufizuar SH.P.K.Kosovo
What it takes to form, own and run a private 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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Një aksionar i Shoqërisë me Përgjegjësi të Kufizuar nuk është përgjegjës për borxhet ose
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Shoqëria me përgjegjësi të kufizuar menaxhohet nga së paku një drejtor menaxhues.
The registry’s and the law’s own pages do not mention it.
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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 shareholder may contribute cash, other tangible or intangible property, or work or services already performed; a promise of future work or services is not a valid contribution (Law 06/L-016 art. 85). The shareholder must pay all contributions when due under the statute, the incorporation agreement or any other shareholders' agreement (art. 86).
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Premtimi për kryerjen e punëve ose shërbimeve në të ardhmen nuk kualifikohet si kontribut i vlefshëm dhe nuk kompensohet me aksione.
Own it
Who may own and run it
- Directors
- At least 1 · individuals only
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Shoqëria me përgjegjësi të kufizuar menaxhohet nga së paku një drejtor menaxhues.
- Shareholders
- At least 1 · a company may be one
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mund të ketë për aksionarë një ose më shumë persona
- Members
- At least 1 · one person may form it alone
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janë ato shoqëri që janë themeluar nga një ose disa themelues
- 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 of an independent auditor (Law 06/L-032 art. 8.1, for small and medium enterprises). Micro-enterprise reporting is set by KKRF sub-legal acts (art. 9).
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1.3. shoqëritë tregtare të cilat i plotësojnë kriteret e nenit 5, paragrafëve 3., 4., 9. dhe
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the SH.P.K. 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% of gross income (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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Shoqëri me përgjegjësi të kufizuar (SH.P.K.)
- ISO 20275 code
- D37HSecondary GLEIF, Entity Legal Forms code list