QKB: Financial statements until July 31 - Which businesses must submit reports?

Albanian and foreign businesses have until July 31, 2026 to submit their financial statements and relevant reports for 2025 to the National Business Center.
According to the announcement of the Central Bank of Albania, the application is carried out online through the e-Albania portal, avoiding the physical appearance of subjects at the counters.
The documentation that must be submitted includes the annual financial statements, the activity progress report, as well as the audit report, in cases where the latter is required by applicable legislation.
The obligation to report and file financial statements for 2025 belongs to entities that have tax liability for corporate profit tax or personal business income tax.
This category includes entities that achieve an annual turnover of over 5 million lek.
The National Business Center calls on businesses to complete the procedures within the legal deadline and not leave the application for the last few days, to avoid possible technical problems or shortcomings in the documentation. Failure to comply with the July 31 deadline will result in administrative measures and penalties, according to the provisions of the legislation in force.
For this reason, entities should verify the documentation in advance and ensure that financial statements and reports have been uploaded completely and accurately to the e-Albania portal.
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