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Types of organisations

Types of organisations

Last reviewed 30 Mar 2023

Types of organisation

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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