Associations must keep a series of documents required by law:
Posted: Mon Dec 23, 2024 9:11 am
3rd-Those that are revealed in the onerous transfer of assets affected by the realization of the specific object or purpose when the total proceeds obtained are destined to new investments related to said object or specific purpose.
Associations must register for the IAE if they provide services for profit (i.e. if they invoice for their services) and pay VAT if the activity they carry out is subject to the tax. They will also pay withholdings if they make payments that require withholding.
Registration obligations
Associations must be registered in the appropriate Registry of the Autonomous Community in question. The acts that may be registered are the following:
* Modifications to the statutes: change of name, address, purposes, etc.).
* Changes in the Board of Directors.
* The opening, change and closing of branches or establishments.
* The declaration and phone number albania revocation of the status of public utility.
* The integration into federations, confederations or unions of associations or the separation of the same.
* The suspension, dissolution or withdrawal of the association and its causes.
Documentary obligations
* An updated list of partners.
* A book containing the minutes of the meetings of its governing and representative bodies. The minutes can be collected on loose sheets and then inserted into a book for legalisation.
* An inventory of its assets.
The annual accounts of the association will be approved annually by the General Assembly.
Associations must register for the IAE if they provide services for profit (i.e. if they invoice for their services) and pay VAT if the activity they carry out is subject to the tax. They will also pay withholdings if they make payments that require withholding.
Registration obligations
Associations must be registered in the appropriate Registry of the Autonomous Community in question. The acts that may be registered are the following:
* Modifications to the statutes: change of name, address, purposes, etc.).
* Changes in the Board of Directors.
* The opening, change and closing of branches or establishments.
* The declaration and phone number albania revocation of the status of public utility.
* The integration into federations, confederations or unions of associations or the separation of the same.
* The suspension, dissolution or withdrawal of the association and its causes.
Documentary obligations
* An updated list of partners.
* A book containing the minutes of the meetings of its governing and representative bodies. The minutes can be collected on loose sheets and then inserted into a book for legalisation.
* An inventory of its assets.
The annual accounts of the association will be approved annually by the General Assembly.