Registration

Registration of NGOs and similar organizations

Non-profit organizations are registered at the tax administration, once they have performed the registration in accordance with the legislation. (Establishment, registration at court, special license if needed)

The documentation submitted for registration at the TA based on the Guidance no . 24, dated 02.09.2008 "On Tax Procedures in the Republic of Albania ', is as follows:

• Decision of the Court, Statute and Establishment Act-notarized;
• Photocopy of the Identity Card or Passport of the administrator or legal representative;
• Data on the ownership of the headquarters (lease or deed);
• Completed registration form.

After receiving the TIN (NIPT) certificate the subject is provided with the password that will serve for the declaration online.

In cases when it is determined that a taxpayer carries out an activity without being registered with the tax authorities, it gets penalized by the tax administration under the provisions of the Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania ', as amended.

Changes in the registration
Changes that are made by Court decision are:

• Headquarters Address
• Management (board / administrator)
• Denomination
• Legal form

Changes made at TA are:

• Reflecting the changes made by Court Decision
• Opening / closing of the secondary addresses and issuing relevant certificates
• Change the tax liabilities (addition / removal)

When a taxpayer does not update the data, within 15 days from the date of change of the headquarters, administrator, type of activity, etc., he is penalized by the tax administration under the provisions of Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania '

Registration of Public Entities (central and local, as well as project implementation units)
The public entities are registered at the tax administration, once they have performed the registration in accordance with the legislation in the field.

The documentation submitted for registration at the Tax Administration based on the Guidance no. 24, dated 02.09.2008 "On Tax Procedures in the Republic of Albania ', is as follows:

• Writen Request;
• The legal basis of the establishment;
• Document of the appointment of the administrator or legal representative and a photocopy of the his Identity Card or Passport;
• The Authorization for the person charged to fill in the registration
• The completed registration form.
• Data on the ownership of the headquarters (lease or deed);
• After receiving the TIN (NIPT) certificate the subject is provided with the password that will serve for the declaration online.

Changes in the registration
Changes that are made by the decision or bylaws are

• Headquarters Address
• Management (board / administrator)
• Denomination

Changes made at TA are:

• Reflecting the changes made by above decisions
• Opening / closing of the secondary addresses and issuing relevant certificates
• Change the tax liabilities (addition / removal)

When a taxpayer does not update the data, within 15 days from the date of change of the headquarters, administrator, type of activity, etc., he is penalized by the tax administration under the provisions of Law no. 9920, dated 19.05.2008 "On Tax Procedures in the Republic of Albania '