How to Register a Business in Albania: Steps, Documents and the QKB

Opening a business in Albania is simpler than it looks. You register with the National Business Centre (QKB), which gives you a unique business number that also serves as your tax number. This guide covers the steps, the documents and what to do after registration.

Step 1: Choose a legal form

The most common options are:

• Natural person (sole trader or self-employed): the easiest to open and run, but you are personally liable for the business’s debts.
• Limited liability company (sh.p.k.): partners aren’t personally liable for the company’s debts. The legal minimum capital is just ALL 100.
• Joint-stock company (sh.a.): for larger projects, with minimum capital of ALL 3,500,000.

Not sure which fits? Read Sole Trader or LLC? Choosing a business form in Albania.

Step 2: Prepare your documents

• ID documents for the founders and the administrator
• A business name (check in advance that it isn’t taken)
• A registered office address, usually with a lease or ownership document
• A description of the activity
• For an sh.p.k.: the founding act and statute, listing partners, shares, capital and administrator
• For foreign founders: the relevant documents, translated and legalised where required

Step 3: Apply to the QKB

You apply through the e-Albania portal or at a QKB service desk. Once approved, you receive the commercial register extract and your NUIS (unique entity identification number), commonly called the NIPT. You use it for taxes, invoices, banking and social insurance.

Changes on the way: in October 2026 Parliament adopted amendments to the business registration law (Law No. 118/2026) aimed at fully electronic registration through e-Albania, with standard templates for the founding act and statute. They will apply once published in the Official Journal and in force. We’ll update this article when that happens.

Step 4: After registration

1. Open a business bank account and, for an sh.p.k., pay in the capital.
2. Set up fiscalisation. Every sale must be invoiced through the fiscalisation system: get the business’s electronic certificate and invoicing software.
3. Register employees before they start work, with a contract and on the payroll. See our checklist for hiring your first employee.
4. Register with the municipality for local taxes and fees, and for any activity permits you need.
5. Check licences. Some activities (e.g. healthcare, construction, transport) need a specific licence or authorisation.
6. Set up bookkeeping from month one: documents, invoices and monthly deadlines.

Taxes to know from day one

• Income tax: businesses with gross income up to ALL 14 million a year pay 0% until 31 December 2029. Above that, an sh.p.k. pays 15%.
• VAT: from 1 January 2027, registration is mandatory above ALL 5 million of annual turnover. Read about the new VAT threshold.
• Payroll: payroll tax and social and health insurance contributions are reported and paid monthly.
• Annual returns: due by 31 March of the following year.

Mistakes we see most often

• Starting to sell before registering or before fiscalisation is set up
• The wrong activity code, causing licence or tax problems
• A registered office without a valid supporting document
• Mixing personal and business money
• Starting bookkeeping late, after the first months

Open your business with Abacus

We help you choose the right form, prepare the documents, register with the QKB and get bookkeeping and taxes right from day one. Contact us or explore our consulting services.

This article is for general information and is not a substitute for professional advice. Sources: Law No. 9901/2008 on Traders and Commercial Companies (Articles 70, 107); Law No. 131/2015 on the National Business Centre; Law No. 118/2026 (adopted by Parliament, awaiting publication); Income Tax Law No. 29/2023; VKM No. 822 of 28.10.2026.