Request and obtain the Registration Certification and Unique Business Identification Number from the National Business Center (Qendra Kombetare e Biznesit)
Agency: National Business Center
The National Business Center was established by law 131/2015, dated 26.11.2015, through the merger of the National Registration Center and the National Licensing Center. The National Business Center functions as a Single Window where the entrepreneur can complete company registration, tax registration, social and health insurance and labor inspectorate registration using a single application procedure. The registration may be done in person or online via e-Albania portal, which was launched in January 2015. The online company registration is free but requires an authentication process and electronic signature. At present, majority of companies still register in person.
Time and cost: 1 day, ALL 100
Employee registration with the Tax Offic and Labor Office
Agency: Tax Office, Labor Office
After the registration with NBC, all the information about new company is available to the State Labor Inspectorate immediately through the online portal e- Albania (Law Nr. 9723 of 03/05/2007)
To finish employee registration, employer need to register its employees separately with the Tax Office, at least 24 hours before employees’ starting work. The registration can be done online by filling the declaration form E-sig 27 at www.tatime.gov.al. In case the employee is not registered in the time mentioned above, the employer gets a fine of 1,000 ALL. The employees are also registered with the Labor Office in the same platform.
After registration of employees, every quarter the employer must submit in person the following documents to the Labor Office for unemployment benefits, professional services and other benefits:
- The declaration of the employed persons (downloaded from http://shkp.gov.al/punedhenes)
- Submit the payroll every 3 months by keeping a signed and sealed copy
Time and cost: half a day (online procedure), no charge
Finalize registration with the Municipality Bureau of Internal Revenue and obtain list of applicable local fees and taxes
Agency: Municipality Bureau of Internal Revenue
The National Business Center, within 24 hours from the registration of the company notifies the Municipality Bureau of Internal Revenue and Tax Authorities. After the business has obtained the registration certificate from the NBC, the municipality bureau of internal revenue will request additional documents to assess list and amount of local fees and taxes that are due by the new company.
In order to finalize the registration with the Municipality Bureau of Internal Revenue, it is advised that the following documents are submitted in person:
- The Application form;
- The Registration Certificate form the National Business Center;
- the Statute and the By Laws of the Company;
- Rent agreement or proprietorship certificate of the Headquarters of the Company.
Under Resolution of the Municipal Council of Tirana no. 59, dated December 30, 2015, as amended by the Municipality Council Decision no. 8 dated March 11, 2016, the taxes / fees to be paid by the company effectively from March 21, 2016 are as follows:
- Billboard tax for identification purposes up to 2 sq.m.: ALL 0; above 2 sq.m.: ALL 45,000
- Cleaning fee: ALL 20,000 – ALL 170,000 – depending on main activity of the company (such as production, or sale of goods or provision of services) and size of the company. Companies that sell industrial items (clothing, perfumery, jewelry, etc) and have annual turnover above ALL 8,000,000 are subject to ALL 30,000 cleaning fee
- Temporary education tax: ALL 9,000 – ALL 27,000 – depending on the size of the company. Companies that have annual turnover above ALL 8,000,000 are subject to ALL 27,000 education tax
All above charges are annual. Billboard tax and cleaning fee are due after 3 months from the registration of a new company; temporary education tax is due after 1 month from the registration of a new company.
Time and cost: 1 day, ALL 30,000 (cleaning fee) + ALL 27,000 (temporary educational tax)
Purchase pre-printed invoices from Tax Authority
Agency: Tax Authority
According to the Fiscal Procedure Law, a newly established company must purchase pre-printed invoices from tax authorities. The company may not use invoices other than the pre-printed ones. Following company registration, the company founders or representatives request to purchasing a batch of pre-printed invoices, with company number on them, at the price of 360 ALL for each batch (50 copies).
Time and cost: 1 day, 360 ALL for a batch of 50 invoices
Make a company seal
Agency: Private sealmakers
Based on Order of the Prime Minister no. 70, dated 18.4.2016, the state authorities dealing with the registration and licensing of business should simplify the requests regarding the documentation, by interrupting any request to companies where documentation should be sealed or in original copy. According to this order, the documentation is not required to be sealed and may be presented as a simple copy (i.e. non in original or certified true copy). However, in practice authorities continue to request that the documentation is sealed.
Therefore the legal requirement for a company seal is considered as abolished. However, there are still random requests for stamping registration and notification forms based on the interpretation of specific agency officers. Thus, the most companies still prefer to make a company seal.
Time and cost: 1 day, ALL 3,000 to ALL 5,000
