How to Prepare and File Financial Statements with the QKB in Albania

Annual financial statements are your business’s official snapshot: the tax office, banks, partners and investors all look at them. This guide explains how to prepare them, what is filed and how to file financial statements with the QKB, including the changes adopted in October 2026.

What is filed

Depending on the case, entities file with the National Business Centre (QKB):

• the annual financial statements;
• the management report, where required;
• the statutory audit report, where an audit is mandatory.

Filing is electronic through the e-Albania portal: statements in a structured electronic format, supporting documents as PDF. The QKB only checks that documents are complete and in the right form; if something is missing it rejects the application, and resubmitting counts as a new application. After filing, the data passes automatically to the tax administration.

Deadlines

• The annual income tax return is due by 31 March of the following year, together with the financial statements in the tax system.
• Filing with the QKB, under current law, is due no later than 7 months after the financial year ends, i.e. by 31 July for a calendar year.

Changes on the way: Law No. 118/2026, adopted by Parliament in October 2026 and awaiting publication, sets new QKB deadlines: 30 April for natural persons and 30 June for legal entities. Statements filed with the QKB will become the official source for public bodies and won’t need to be filed again with the tax office. We’ll update this article when the law takes effect.

Close the books before reporting

1. Record every invoice for the year, including December invoices that arrive in January.
2. Reconcile bank accounts, cash, customers and suppliers.
3. Count inventory and fixed assets, and calculate depreciation.
4. Review non-deductible expenses and calculate the tax.

For the full list, read our year-end closing checklist.

Check balances, documents and approval

Before filing, the statements must be approved by the company’s competent body (for an sh.p.k., the shareholders’ meeting). Check that the figures filed with the QKB match those in the tax return and that every required document is attached.

Keep a complete file for each financial year

Keep the statements, the approval decision, reconciliations, inventory counts and filing confirmation together. Accounting records are kept for 10 years. Under the 2026 amendments to the accounting law, medium and large entities also publish their statements on their own website, and a category of micro-entities may be exempted from publication by an act of the Minister of Finance.

Mistakes to avoid

• Different figures at the QKB and in the tax return.
• Filing without the approval decision, or without the audit report when one is required.
• Leaving year-end closing to the last week before the deadline.

FAQ

Does a business with zero profit still have to file?

Yes. The obligation depends on the entity’s form and the accounting law, not on profit.

What if I miss the deadline?

The QKB applies the penalties set in the business registration law. Don’t risk it: preparation starts with year-end closing, not with the deadline.

Let Abacus prepare your financial statements

We close the year, prepare the statements and file them on time. Contact us or explore our accounting services.

This article is for general information and is not a substitute for professional advice on your situation. Sources: Law No. 25/2018 on Accounting and Financial Statements (Articles 8, 22), as amended by Law No. 87/2026; Law No. 9723/2007 (Article 46); Law No. 118/2026 (adopted, awaiting publication); VKM No. 391/2017 as amended by VKM No. 796/2026; Income Tax Law No. 29/2023.