Albania has approved changes to company registration and continuing business compliance that go beyond the incorporation process. The decision introduces a new framework for certifying economic activity codes, annual verification, financial-statement filings, business-location data and access to commercial-register documents.
For businesses, the main task is to prepare a coordinated filing process: the information recorded at the National Business Centre (Qendra Kombëtare e Biznesit, QKB), the activity-code certificate and the accounting records will need to remain consistent. Failure to file certain activity-code certificates within the applicable period can result in the business being marked as suspended in the commercial register.
The Council of Ministers approved the amending decision on 21 October 2026. It amends Decision No. 391 of 3 May 2017 on registration and publication procedures at QKB. However, the changes do not all take effect at the same time: the text distinguishes Gazette publication, a 1 January 2027 commencement date for specified chapters, technical implementation and a separate EU-accession timetable. [1, Parts I–IV]
1. Who should review the changes?
The decision concerns both people establishing companies in Albania and businesses already recorded in the commercial register. Its individual provisions have different scopes. For example, the electronic founding-act rule concerns the company types covered by the business-registration legislation; the NVE provisions refer more broadly to registered businesses; and the financial-reporting rules apply to entities required to prepare and submit financial statements under the applicable legislation.
Founders, administrators, in-house legal teams, accountants and authorised filing representatives should therefore review the provisions relevant to their business. International groups should also note the future rules for EU-linked branches and register-to-register information exchange. [1, new points 27/1, 61 and 68/1–68/9]
2. When will the new rules apply?
The adoption date is not the general effective date. Parts II–IV establish the following structure:
| Stage | What the text provides | Business implication |
|---|---|---|
| After Official Gazette publication | The general commencement rule applies, subject to the express exceptions. The electronic founding-act and identity-verification additions are not included in the specified 1 January 2027 or EU-accession exceptions. | Check the Gazette publication and the availability of the relevant QKB procedures. Part IV also links implementation of affected requirements and procedures to improvement of the QKB system. |
| 1 January 2027, with technical implementation conditions | Chapter VIII on financial statements; Chapter IX/3 on NVE certification; Chapter IX/4 on location data; and most of Chapter IX/5 on extracts and supporting documents enter into force on this date. Their application follows fulfilment of the technical and interinstitutional conditions. | Prepare for these changes, while verifying when the relevant services and institutional connections become operational. |
| After Albania’s accession to the EU | Chapters IX/1 and IX/2 on BRIS, and point 38(dh) on generating the European Unique Identifier, are expressly deferred until accession. | Do not assume that the new decision gives businesses immediate access to operational EU register interconnection. |
The 1 January 2027 clause also excludes the EUID field in point 68/19(gj) and the first sentence of point 68/20 concerning foreign-branch information. Those exclusions should be read alongside the BRIS provisions; they should not be presented as proof that the corresponding data exchange is already operational. [1, Parts II–IV]
Status of this review: this alert is based on the Cabinet text approved on 21 October 2026 and reviewed on 22 October 2026. The final decision number, Gazette issue and Gazette publication date have not been verified as of 22 October 2026. No immediate commencement date or technical launch date is assumed.
3. Electronic founding acts and identity verification
New point 27/1 expressly provides for applicants to complete and sign the founding act electronically for initial registration of the company types covered by the registration law, including through standard forms. This builds on an existing electronic registration framework: the consolidated version of Decision No. 391 already provides for e-Albania applications, electronic supporting documents and electronic confirmation of the application. It would therefore be inaccurate to describe the October decision as introducing online company registration for the first time. [1, Part I(2)(a)] [2, points 2, 6 and 24–29]
New point 32/1 permits QKB to require an applicant’s physical presence for identity verification where justified in the public interest to prevent identity misuse. The requirement must be applied case by case, where there are grounds to suspect identity falsification; the other procedural steps remain online. This is a targeted safeguard, rather than a general requirement for every founder to attend in person. [1, Part I(2)(b)]
Practical preparation: confirm the applicant’s authority, consistency of identity details and access to the required electronic-signing process before filing. The amendment does not, by itself, establish blanket recognition of every foreign electronic signature or dispense with other applicable document formalities.
4. Activity-code certification becomes an ongoing compliance task
The NVE code identifies the classification of a business’s economic activity. New Chapter IX/3 establishes procedures involving Dhoma Ekonomike Kombëtare (DHEK), the national economic chamber, and QKB. It covers initial registration, annual verification, changes to the business activity and certification of existing businesses. These are distinct procedures with different deadline triggers. [1, new points 68/6–68/9]
New registrations
At initial registration, the applicant declares the business activity using the NVE classification in the e-Albania application. DHEK identifies and certifies the code in parallel with initial registration. Certification is expressly not a condition for receiving the NIPT.
The business must nevertheless upload the NVE certificate through e-Albania within 30 calendar days from registration. If the certificate differs from the initial declaration, the relevant information in the application must be corrected. Where QKB identifies deficiencies, it suspends the application and notifies the business, which has 21 calendar days from notification of the suspension decision to remedy them.
If the DHEK certificate is not uploaded within the applicable deadline, the register system automatically marks the business as “i pezulluar” — suspended. That status is removed after the certificate is filed. The 21-day correction procedure should not be assumed to grant an automatic extension of the separate 30-day certificate deadline. [1, point 68/6]
Annual verification
Registered businesses must carry out annual periodic verification of the NVE code. The renewed DHEK certificate must be uploaded within 30 calendar days after the previous certificate’s one-year validity expires. If the renewed certificate changes the activity classification, the business must update the codes in the application accordingly. [1, point 68/7]
This is a recurring requirement. The relevant date is linked to the certificate’s validity, rather than to a universal year-end filing date. Point 68/7 does not itself repeat the automatic-suspension wording used for initial certification and the existing-business transition; the consequences of a missed renewal should therefore be assessed against the applicable framework rather than assumed to be identical.
Changes to the business activity
A business changing its object of activity must apply to register that change at QKB. The application is accompanied by the NVE certificate and supporting documents, with the codes corrected to match the DHEK certificate. The certificate must be filed within 30 days of its issue by DHEK.
If QKB identifies deficiencies, it suspends the application and notifies the business. Deficiencies must be remedied within 21 calendar days from notification of the suspension decision; otherwise, the application is refused. This is refusal of the change application, which must be distinguished from the separate provisions automatically changing a business’s register status to suspended. [1, point 68/8]
Existing businesses without a DHEK certificate
Point 68/9 addresses businesses registered before the decision enters into force that do not already hold a DHEK NVE certificate. They must apply for certification and file the certificate through the relevant e-Albania service. Any different classification in the certificate must also be reflected in the application.
The text provides a period of one calendar year, running from the rule becoming effective and fulfilment of the conditions concerning the system’s technical operation and interinstitutional interaction. A fixed deadline cannot safely be calculated from the Cabinet’s adoption date alone. The implementation trigger needs to be confirmed before a business’s final filing date is set.
Failure to file within that transition period results in the system automatically marking the business as suspended until the requirement is met. Once the certificate is filed, the status returns to active. The text does not describe this as dissolution or removal of the business from the register. [1, point 68/9]
| Event | Period in the text | Starting point |
|---|---|---|
| Initial registration | 30 calendar days | Date of registration |
| Annual certificate renewal | 30 calendar days | Expiry of the previous certificate’s one-year validity |
| Change of business activity | 30 days | Issue of the certificate by DHEK |
| Correction of deficiencies under points 68/6 and 68/8 | 21 calendar days | Notification of the suspension decision |
| Existing businesses without a certificate | One calendar year | Effectiveness and fulfilment of the technical and interinstitutional conditions specified in point 68/9(b) |
These periods must be read with the commencement and implementation provisions. The text expressly says “calendar days” for some periods and “days” for the change-of-activity certificate; this distinction has been preserved.
5. Financial statements and automatic tax-data exchange
The decision replaces Chapter VIII. Entities subject to the relevant accounting and reporting obligations must file annual financial statements and the applicable accompanying documents with QKB within the deadlines established by law. The documentation includes, as applicable, the annual statements, the activity report and the statutory audit report where an audit is mandatory. [1, new points 61–62]
Filings take place electronically through e-Albania using the approved formats and structure. The text distinguishes structured electronic documents from accompanying documentation submitted as PDF. Businesses should therefore check the prescribed format rather than assume that uploading scanned statements alone satisfies the new procedure. QKB’s review is confined to completeness and compliance with formal requirements; it is not an audit or substantive approval of the accounts. [1, points 63–64/1]
If deficiencies or inaccuracies are identified in the filed documentation, QKB refuses the application and explains why. Resubmission is treated as a new application. That treatment already appears in the previous consolidated text; it is retained rather than introduced for the first time. Businesses should submit early enough to correct a refusal without relying on the original submission to preserve the filing deadline. [1, point 64/2] [2, previous point 63]
After filing, the relevant data is transmitted automatically to the General Directorate of Taxes through interinstitutional platforms. The exchange must cover at least the business’s identifying data, annual financial statements, accompanying documents and the filing date. QKB and the tax administration are to agree the technical specifications for data structure, document formats and automatic exchange. This makes consistency between registry submissions and tax records especially important. The decision does not itself abolish separate tax returns or other statutory tax obligations. [1, points 64/3–64/5]
What changes in the wording on deadlines and sanctions?
The previous consolidated Chapter VIII specified filing within seven months after the financial year closes and no later than 31 July. The replacement refers instead to the deadlines established by law. This is not an express extension of the annual filing deadline. QKB’s July 2026 notice required the 2025 statements by 31 July 2026; that notice concerns the previous reporting cycle and does not establish a new deadline for the future regime. [2, previous points 61–63] [3]
The replacement also does not reproduce the previous chapter’s express cross-reference to the statutory late-filing sanction or its specific wording on businesses that had notified suspension of activity. The absence of those sentences is not sufficient grounds to conclude that statutory sanctions or reporting duties have disappeared. Inactive businesses, in particular, should verify their position under the applicable legislation rather than carry forward an exemption solely on the basis of the previous chapter. [1, Part I(3)] [2, previous points 62 and 64]
6. Business locations and geographic coordinates
New Chapter IX/4 requires the full address of the place or registered office where activity is carried out to be declared through the registration form. The QKB system generates or records the address’s geographic coordinates for administrative verification and accurate identification. Coordinates are generated, registered or verified electronically through interaction with state geospatial systems, using the relevant ASIG standards. [1, points 68/10–68/12]
When the business location changes, the business must apply to register the new address. The system then automatically updates the associated coordinates and retains geospatial information as part of the register’s identifying data. Processing must comply with personal-data protection legislation, and QKB and ASIG are to determine technical specifications. [1, points 68/13–68/17]
Practical preparation: check that the recorded address accurately identifies the operating location and that address changes are promptly reflected in the register. The text places generation or recording of coordinates with the system; it does not itself impose a universal requirement for businesses to purchase a survey or submit a separate GPS certificate. Nor should address geolocation be described as continuous tracking of business activity.
7. Extracts, supporting documents and personal data
Chapter IX/5 sets out a more detailed framework for access to registry information. Electronic extracts are free and may be requested by the business or any interested person without restriction. They may be generated through QKB’s website or through e-Albania with an electronic seal. Historical extracts are also available free through e-Albania. Access to extracts and supporting documents already existed under the previous decision; the new chapter specifies the content, channels and treatment of requests. [1, points 68/18–68/21] [2, points 55–56]
The simple extract includes identifying and organisational information such as the NUIS, name, legal form, registration and establishment dates, duration where specified, registered-office address, status, capital, business activity and the relevant information on representatives, capital participants and administrators. It also states whether authorised representatives may act individually or must act jointly. A historical extract covers the information registered from initial registration to the date of issue. The EUID and EU-branch elements must be read subject to the timing qualifications described above.
Supporting documents are treated separately from extracts. QKB may provide certified copies corresponding to electronic documents filed in the register, including paper copies. For third-party requests:
- The request is made through e-Albania, and the applicant declares the informational purpose of use; that declaration is not to be a barrier to obtaining the documents.
- The documents must be made available within 10 working days from payment of the service fee.
- The fee is governed by Decision No. 503 of 1 August 2007, as amended; the amending text does not set a new fee amount.
Where the business itself requests its own supporting documents, or a public institution requests them, the text provides for access without charge and at any time. Personal data is subject to anonymisation before documents or data are published or made accessible, in accordance with personal-data protection legislation. Free extracts should not be confused with a universal entitlement to free third-party copies of supporting documents. [1, point 68/22]
8. EU register interconnection is a separate future stage
The decision prepares for the Business Registers Interconnection System (BRIS). It refers to information concerning branches, cross-border conversions, mergers and divisions, and disqualified directors. Branch-related exchanges cover registration and closure notifications, relevant changes to company information, liquidation or insolvency proceedings and deregistration. [1, points 68/1–68/5]
The planned European Unique Identifier (EUID) comprises country, register and company or branch registration elements, using the specified ISO 6523 standard. Generation of that identifier and the operational BRIS chapters are expressly deferred until Albania’s EU accession. The amendment does not say that NUIS/NIPT is immediately replaced, nor does it establish that an Albanian company can now complete a cross-border restructuring merely by using BRIS. [1, point 38(dh) and Part II]
9. What businesses should do now
Preparation can begin before the new services become operational. The following steps are practical recommendations; their timing does not override the decision’s commencement rules:
- Check the current company record. Obtain the latest extract and compare the registered activity, address and representation rules with the business’s actual arrangements. Identify discrepancies that already require correction.
- Establish the NVE position. Confirm whether a DHEK certificate already exists, check the activity classification and record its issue and expiry dates. For existing businesses without a certificate, prepare the information required for certification and follow the official implementation timetable.
- Allocate filing responsibility. Decide who obtains the certificate, uploads it, updates the application and checks acceptance. Set reminders for the relevant 30-day, 21-day and annual deadlines, using the correct trigger for each.
- Update incorporation procedures. Prepare electronic founding documents and signing arrangements, verify authority to file and retain reliable identity evidence. For new registrations under the applicable regime, include the post-registration NVE filing in the completion checklist.
- Coordinate legal and accounting teams. Check the required financial-reporting format and accompanying reports, reconcile registry and tax information, and leave time for a fresh application if a filing is refused.
- Monitor receipt and register status. Keep submission acknowledgements, certificates and QKB decisions. A file being uploaded should not be treated as confirmation that every required registration or filing has been accepted.
- Confirm the applicable start dates. Follow Gazette publication and QKB/DHEK implementation notices. For the existing-business transition, establish the official technical commencement trigger before calculating the one-year period.
The priority is a workable compliance calendar supported by accurate registry data and clear responsibility for each filing. Businesses should prepare now without treating requirements scheduled for a later stage as already enforceable solely because the decision was approved on 21 October.
How Tridens can assist
Tridens assists with company formation in Albania, corporate registrations and amendments, ongoing corporate compliance and related tax and accounting matters. We can review the business’s current registry position, identify the requirements relevant to it and coordinate the documents and filings needed as the new procedures become applicable.
For a review of your business’s position, contact info@tridenslaw.com or +355 69 809 0995.
Sources and scope of review
- Council of Ministers, decisions approved on 21 October 2026, item amending Decision No. 391 of 3 May 2017. References to new points above are to the provisions inserted or substituted by this decision.
- Decision No. 391 of 3 May 2017, consolidated text, incorporating Decisions No. 884 of 27 December 2019 and No. 743 of 4 December 2024. Comparisons in this alert use that consolidated text.
- QKB notice of 7 July 2026 on filing financial statements for 2025, used only as context for the previous filing cycle.
This legal alert provides general information on the reviewed text and is not a substitute for advice on a particular business or filing. The final Gazette text and applicable implementing rules should be checked when determining the requirements and deadlines for a specific case.