Last reviewed 30 Mar 2023
Name in local language | Registrable in commercial register / legal entity | Minimum capital | Sole shareholder company | |
Limited liability company | Shoqëri me përgjegjësi te kufizuar (Shpk) | yes / yes | approx. EUR 1 | yes |
Private Joint Stock company Public Offer Joint Stock company | Shoqëri aksionare (Sha) me oferte private Shoqëria aksionare (Sha) me oferte publike | yes / yes | approx. EUR 28,083 approx. EUR 82,809 | yes no |
General partnership | Shoqëritë Kolektive | yes / yes | no | no |
Limited partnership | Shoqëri komandite | yes / yes | no | no |
Registered branch office and Representation office | Degët dhe zyrat e përfaqësimit të shoqërive të huaja | yes / no | no | n / a |
Joint Venture | Shoqëri e thjeshte | yes / yes | no | no |
Capital tax / registration fees | Written form / notarization | Tax transparency | Registration with tax authorities | Statutory audit (revenues more than EUR 808,407, total assets more than EUR 404,204, more than 30 employees) | |
Limited liability company | no / registration in commercial register | yes / yes | no | yes | if two of the above statutory thresholds are exceeded accordingly for two consecutive years |
Private / Public Offer Joint Stock company | no / registration in commercial register | yes / yes | no | yes | obligatory |
General partnership | no / registration in commercial register | yes / yes | no | yes | no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded) |
Limited partnership | no / registration in commercial register | yes / yes | no | yes | no (if no individual has unlimited liability: yes, if above statutory thresholds are exceeded) |
Registered branch office and Representation office | no / registration in commercial register | yes / yes | no | yes | as part of any audit of the parent company |
Joint Venture | no / registration in commercial register | yes / yes | no | yes | if two of the above statutory thresholds are exceeded accordingly for two consecutive years |
Exchange rate: EUR 1 = ALL 114.23(rounded) 31.12.2022
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