The Constitution of the Republic of Albania guarantees everyone’s right to be organizes collectively for any lawful purpose. According to Law No. 8788 dated 07.05.2001 “On non-profit organizations”, the article 46, point 1 and 2, the registration of organizations or associations in court is done according to the procedure provided by law.
There are three forms of organization of an NPO: Association, Foundation and Center.
No, social enterprise is not a separate form of organization of NPOs, and as such it is not registered as a separate entity. Social enterprise is a state-given status, according to the criteria set by Law No. 65/2016 09.06.2016 “For social enterprises in the Republic of Albania” The status is recognized by order of the Minister responsible for social affairs.
Pursuant to Law No. 8788, dated 7.5.2001 “On non-profit organizations”, the main documents necessary for registration are the Establishment Act and the Statute, which must specify the decision-making and executive bodies, in the form of the organization chosen.
Non-profit organizations, once established, must register at the Tirana Court of First Instance, in accordance with the conditions and procedures provided by law to be subsequently registered with the tax administration. Registration with the tax authorities and equipment with the Tax Identification Number Certificate (NIPT) is done by submitting it to the regional tax office where the NPO activity will take place.
The documentation to be submitted for registration to Tax Administration, according to the Law No.9920, dated 19.05.2008 “On tax procedures in the Republic of Albania” amended, is as follows:
Upon receipt of the Tax Registration Number Certificate (NIPT), to the NPO is provided the password that will serve for online declarations.
Read more on the registration here
Yes, it bears some costs. The cost range from ALL 7,000 to ALL 30,000 (including printing, notarization, travel, labour costs, etc).
Changes made by Court Decision are:
Changes that are made to Tax Administration are:
Read more Formulari i Ndryshimeve.
If the NPO does not declare for a period of more than 12 consecutive months or has decided to terminate its activity for a period of more than 12 months or indefinitely, shall pass to inactive status.
The inactive status of NPOs is made at the request of the entity or by the Tax Administration when the legal requirements are met, specified as following:
For the entire period that the entity is in the “Inactive” status, it is not obliged to submit tax Declarations (the generation of statements is automatically stopped).
Reactivation of the taxpayer is done when:
In cases when the NPO is active while in the “Inactive” status, it is penalized by the Tax Administration according to the provisions of Law No. 9920, dated 19.05.2008 “On tax procedures in the Republic of Albania” amended.
The steps to deregistration for an NPO are as follows: