Annual Financial Statements and Shareholders’ Resolution in Albania: What Businesses Need to Submit by 31 July 2026

 

 

 

Every company operating in Albania should be aware that preparing annual financial statements is only one part of its legal obligations. Once the accounts have been finalized, businesses must also complete the required filing process with the National Business Center (QKB).

For companies whose financial year ended on 31 December 2025, the deadline for submitting the annual financial statements and the shareholders' approval resolution is 31 July 2026.

What must be filed?

Most companies are required to submit:

  • Annual financial statements for the 2025 financial year.
  • The shareholders' or partners' resolution approving those financial statements.
  • The auditor's report, where a statutory audit is required.
  • Any additional documents required under Albanian accounting legislation based on the company's size and legal form.

Submitting only the financial statements is generally not sufficient if the approval resolution is missing.

Why is the shareholders' resolution important?

Before the annual accounts can be officially filed, they should be approved by the company's shareholders or members.

The approval is documented through a formal resolution that confirms:

  • the financial statements have been reviewed;
  • they are approved by the shareholders;
  • any decision regarding profit distribution or loss allocation has been adopted.

This resolution forms part of the filing documentation.

Who is required to submit?

The filing obligation generally applies to Albanian commercial companies that prepare annual financial statements.

The exact reporting requirements may differ depending on factors such as:

  • legal form;
  • company size;
  • applicable accounting standards;
  • whether the entity is subject to statutory audit.

Businesses should verify which reporting framework applies to their specific situation.

Filing deadline

For the 2025 reporting period, the filing deadline is:

31 July 2026

Missing this deadline may expose the company to administrative penalties and may affect the public availability of corporate information.

Where are the documents submitted?

Annual financial statements and the accompanying documentation are filed electronically through the official Albanian government platform, where they are processed by the National Business Center (QKB).

Businesses should ensure that all uploaded documents comply with the technical requirements of the online filing system.

Preparing in advance

Waiting until the last days of July often creates unnecessary pressure. Companies are encouraged to:

  • finalize their accounting records early;
  • prepare the financial statements in advance;
  • organize the shareholders' meeting on time;
  • prepare the approval resolution before the filing deadline;
  • verify whether an audit report is required.

Early preparation helps avoid delays and last-minute corrections.

Need professional assistance?

Preparing annual financial statements involves more than completing accounting reports. Businesses should ensure that the required documentation is accurate, complete, and submitted within the statutory deadline.

Professional accounting and corporate compliance support can help companies meet their filing obligations efficiently while reducing the risk of errors or penalties.