Doing Business in Lushnja

DOING BUSINESS IN

MUNICIPALITY OF LUSHNJA ECONOMIC DEVELOPMENT POLICIES AND INTEGRATION

HOW TO OPEN AND DEVELOP A BUSINESS IN LUSHNJE

This publication is made possible by the support of the American People through the United States Agency for International Development (USAID).The contents of this publication are the sole responsibility of Tetra Tech and do not necessarily reflect the views of USAID or the United States Government.

1 2 The Guide to Doing Business is a publication that seeks to be of assistance to all those interested in opening a business in Lushnje. It offers detailed practical information on every step to fulfilling their dream. In addition to providing information not only on how to design a business plan, the Guide offers tips on marketing and promotion, information on the town and potential sectors for investments as well as advice for appropriate contacts and locations. It also helps with the identification of potential stakeholders for business collaboration. Moreover, the Municipality of Kuçova staff offers other business services seeking to successfully meet foreign investors’ demands and explore opportunities to engage in joint projects. Lushnja is a city that offers many opportunities for any entrepreneur who wants to grow his business. Home to the country’s largest agriculture and livestock development, Lushnja is also called as the capi-tal of agricultural exports, featuring several markets for the collection of agricultural products, and linked with a variety of exporters not only from the countries of the region and the Fatos Tushe European Union but also expanding the map of “Made in Albania” Mayor of Lushnje products to the Nordic countries, such as Norway and Sweden. Lushnje farmers have grown not only with traditional crops but are also diversifying their offer with much-needed-for-export blackberries and strawberries. Following the territorial reform, the Municipality of Lushnje expanded to incorporate ten former municipalities and 83 villages in its territory. Since the city of Lushnje has a development strategy focused mainly on agriculture and livestock, the priority for the Municipality of Lushnje is to improve the quality of agricultural products through agricultural extension service in order to promote sustainable agricultural development and achieve standards, rehabilitation and maintenance of the irrigation and drainage network, promoting the use of solar energy in the agricultural sector through central and local support schemes. In this aspect, the Municipality of Lushnje welcomes any initiative of entrepreneurs, individuals or partners with concrete project to develop their initiatives to boost the town’s economic potential and improve the quality of life of its citizens. I would like to thank the USAID Planning and Local Governance Project for the support provided to the Municipality of Kuçova in the preparation and publication of the Guide to Doing Business. The Guide to Doing Business will now be part of the promotional package of the town and a valuable guide for all local offices that offer service to businesses. 3 Contents

1. Start Up Resources 5 2. Basics 6 a. Develop Business Plan b. Register Your Legal Structure and Trade Name c. Taxes and Fees d. Construction permits e. Guidelines on Planning d. Other Issues 3. Selecting a Location 19 4. Insurance 20 5. Financing 21 6 Financial Institutions 22 7. Creating Jobs 23 8. List of institutions (Directory) 24

4 If you want step-by-step assistance or an immediate START UP start in business, there are some free and extraordinary resources in Kuçova that can help you in RESOURCES every step of your way.

Municipality of Lushnje The mission of the Economic Development Policies and Kongresi i Lushnjes, 9001, Lushnje Integration is to design and implement city-development projects Tel: 035 222 139 focusing in tourism and cultural heritage as the basis for economic www.bashkialushnje.gov.al growth.This department develops and implements projects with international partners, EU, and private investors.

Blvd. Dëshmorët e Kombit Albanian Investment Development Agency’s main objectives Prime Minister Office, 3d Floor, are to attract foreign investment, and increase the competitiveness of Tirana,Tel: +355 (0)42 251 001 the Albanian economy through the support for small and medium-sized [email protected]/[email protected] enterprises (SMEs), as well as through innovation

Rr. Muhamet Gjollesha, Nr.56, Agriculture and Rural Development Agency (ARDA) Tiranë, Albania provides support to food sector entrepreneurs in their preparation for Tel: +355 4 22 28 318 benefiting from European Union funds, restructuring, modernization E-mail: [email protected] and specialization in specific outputs and markets based on Albania’s www.azhbr.gov.al competitive advantages.

CBS Zyra Qendrore Creative Business Solutions (CBS) is a business consulting Adresa: Rr. Mustafa Matohiti, company and project implementation organization. CBS mission is Nr 4, Kati III,Tirana,Albania to drive sustainable economic growth projects through innovative, Email: [email protected] customer centric and environmentally friendly practices in Agriculture, Tel: +355 4 4536891 Tourism, Local Development, SME’s and financial sector.

Lagjja: Xhevdet Nepravishta Fondi Besa (Besa Fund) – Lushnje Office is one of the most Rr.“Kongresi” 37, Lushnje important microfinance institutions in Albania that offers micro, small Email: [email protected] and medium loans to individuals, supporting them to start, extend and www. fondibesa.com further improve income generating activities. Clients of Besa Fund Tel: 035 224 671 Sh.A. are people from all walks of social and economic life, including unemployed and business startups.

Lagjja: Xhevdet Nepravishta Fondi Noa (Noa Fund) gives loans to individuals, small and Rr. Marin Barleti, Lushnje medium-sized businesses that seek to run their economic activities Tel: +355 68 40 29 806 and local economic development.

Bulevardi Kongresi i Lushnjes FED-Invest is a financial institution built on corporative principles. Tel:+355 3522277 Its mission is to provide a variety of financial products and service, [email protected] particularly to the population living in Albania’s rural areas.

5 BASICS

These are essential a. Develop Business Plan steps you need to take in starting your own b. Register Your Legal Structure and Trade Name business. Read on for detailed c.Application for Tax ID to National Business Center information on each of these steps. d. Obtain Insurance

e. Look into Local Permits, Zoning, and Licenses Visit the Municipality of Lushnje’s website: f. Special Considerations www.bashkialushnje. gov.al for step-by-step guidance on which city permits you will need. Develop a Business Plan You’ll also find info on other requirements The importance of a business plan and conditions that may apply to the type Failing to plan is planning to fail. Oversights and mistakes are of business you wish much cheaper on paper than in real life.A business plan helps to open as well as tips owners avoid pitfalls from the start. If you need capital, the and additional useful importance of preparing a business plan cannot be overstated. information. Free one-on-one business planning assistance is available through the organizations listed in the “Startup Resources” section.

Don’t forgo consultation. Before you bring your plan to a bank or other lender, get some qualified opinions.

6 A GUIDE TO YOUR BUSINESS PLAN

Below is an overview of a typical business plan, but there are many ways to approach business planning. Look online for resources, sample plans, and sample templates.Treat the business plan as a living document; one which you nurture and learn from, and as something that helps bring life to your business.

Introduction • Provide a detailed description of the business and its goals • Discuss ownership of the business • Discuss the legal structure • List the skills and experience you bring to the business • Discuss the advantages you and your business have over competitors

Marketing • Discuss the products/ services offered • Identify the customer demand for your products/ services • Identify your market, its size and locations • Explain how your products/ services will be advertised and marketed • Explain the pricing strategy

Financial Management • Explain the source and the amount of initial equity capital required to start up your business • Develop a monthly operating budget and a monthly cash flow for the first 3 years • Provide projected income statements and balance sheets for a 3-year period • Discuss your break-even point • Explain your personal balance sheet and method of compensation • Discuss who will maintain your accounting records and how they will be kept • Provide “what if” statements that address alternative approaches to any problem that may develop

7 Operations • Explain how the business will be managed on a day-to-day basis • Discuss hiring and personnel procedures • Discuss insurance, lease or rent agreements and issues related to your business • Account for the equipment necessary to produce your products or services • Account for production and delivery of products and services

Concluding Statements • Summarize your business goals and objectives • Express your commitment to the success of your business

Apply for a Tax ID to the local tax office Register with the local tax office and with the municipality, where you will obtain information required for this registration..

8 WHERE TO REGISTER A BUSINESS?

• At the National Business Center office • Online • For more information on business registration please visit the NBC website www.qkb.gov.al

Applications for permit and/or license or for related subcategories are submitted to any NBC helpdesk or to the central office in Tirana or any other service desk installed in the local governance offices in the Municipality of Lushnje. The cost of submission of application is 100 Albanian Lek (ALL).The application may be submitted to any service desk regardless of the location of the business activity. The application consists of a completed application form.Attached to it are the required support documentation.The applicant or a duly authorized person may submit the application form to the NBC service desk. NBC may not require the submission of additional documents or provision of other information that are not foreseen in the application form.

9 LOCAL TAXES AND FEES

The building tax is 0.2% of the value of the building to be used for any economic activity. For more info: Department of Local Revenues. E-mail: [email protected] / www. bashkialushnje.gov.al Tax on land to be used for business purposes is 20 ALL per square meter per year. For more info: Department of Local Revenues. E-mail: [email protected] / www.bashkialushnje.gov.al Small Business Tax is a local tax to be paid by all small businesses with an annual turnover of up to 14 million ALL. Small businesses with an annual turnover of up to 2 million ALL are exempted from paying this tax. Small businesses with an annual turnover of 2-14 million ALL pay a tax of 5% of their net revenues.The Small Business Tax is a local tax administered by the central tax administration. It is paid in four installments. The first installment of the small business tax must be paid within the 20th of April; the second one not later than 20th of July; the third installment will have to be paid not later than the 20th of October, and the last one must be paid before the 20th of December regardless of the business location. The infrastructure impact tax is a local governance tax levied on new buildings and help the local self-government units to fund public infrastructure and the increasing demand for services caused by the new building.This is a one-time tax and is paid by the investor to the account of the municipality upon issuing of the construction permit by the latter.The Infrastructure Impact Tax for buildings under the legalization process is 0.5% of the investment value.The latter will be determined on the cost of construction/sale per square meter, as 10 specified in the applicable Council of Ministers’ Decision.A tax rate of 1% is applied to permits for barns, auxilliary functional facilities of barns or greenhouses, objects used for drying and preliminary treatment of crops, greenhouses with uninterrupted foundations (facilities defined in CMD No. 283, dated 01.04.2015).A tax rate of 3% is applied for facilities intended for collection and conservation of agricultural and livestock products, including refrigeration.The Infrastructure Impact Tax for buildings under the legalization process is 0.5% of the investment value.The latter will be determined on the cost of construction/sale per square meter, as specified in the applicable Council of Ministers’ Decision.A tax rate of 1% is applied to permits for barns, auxiliary functional facilities of barns or greenhouses, objects used for drying and preliminary treatment of crops, greenhouses with uninterrupted foundations (facilities defined in CMD No. 283, dated 01.04.2015).A tax rate of 3% is applied for facilities intended for collection and conservation of agricultural and livestock products, including refrigeration. This tax drops to 1% for construction area of over 5,000 square meters for facilities intended for the collection, conservation, and refrigeration of agricultural and livestock products, and for processing primary agricultural and livestock products.The infrastructure impact tax for household residential buildings is 3%. The tax for hotels and other accommodation units in the Lushnje’s territory is: - 70 ALL per person per night for accommodation in motels, hostels, inns, etc. For more: Department of Local Revenues. E-mail: [email protected] / www.bashkialushnje.gov.al The Billboard Tax is an annual tax applied to all businesses that place a moveable or immovable table/billboard for the purpose of identifying their activity or for advertising it to third parties. In the case of tables, signs or billboards used for various exhibitions, fairs, shows, etc., this tax is paid for the period of the activity in accordance with the permit issued by the municipality.The billboard tax varies by the purpose of use and size of the billboard placed by the business entity. For more info: Department of Local Revenues. E-mail: [email protected] / www.bashkialushnje.gov.al Local fees are paid to the Municipality of Lushnje by business entities receiving a service provided by the municipality. Main local fees include: fee for occupation of public space, fee for collection and removal of waste, fee for public lighting, fee on greenery and vegetation, fee for issuing a permit, etc. For more information on how and where to pay these local taxes and fees for the Municipality of Lushnje, visit www.bashkialushnje.gov.al or the Department of Revenues of the Municipality of Lushnje [email protected]. Taksa kombëtare You can find detailed information on national taxes that you will have to pay at the following link: www.tatime.gov.al

11 BUILDING PERMITS

When is a permit not When is a permit required? required?

A construction permit is not A construction (building) required for works carried permit is required for any out by means of a preliminary type of construction, repair, declaration of works, as restoration or demolition specified in Article 6 of CMD of existing objects. The No. 408, dated 13.05.2015 construction permit document Common maintenance works describes all conditions for are interventions for repair performing construction or replacement of existing works with the support plastering of buildings and documentation of application those required to keep as well as the norms and existing technological plants standards set forth in the law. operational. In these cases, it For more information, please is not required to apply for a visit the municipality’s website construction permit. www.bashkialushnje.gov.al

Please visit the municipality’s website www.bashkialushnje.gov.al for information on the permits and their types required in accordance with the profile of the business you wish to start.

12 I found a space at home for my business. Do I need a permit and, if yes, what type? Yes, you are required to apply for a permit. Follow these steps: A development permit is an act that determines the development conditions for a certain property and serves as the basis for obtaining the building permit.The following is a list of documents to be submitted by the property owner or developer for development permit: a) A request for permit in accordance with the application form defined in this regulation and in the electronic permit system; b) A power of attorney or authorization on behalf of the physical or legal entity in case the request is submitted by a representative of the owner or developer; c) A document certifying proprietary rights on property taking part in the development and, if any, a copy of the agreement on the property; ç) A design plan at a scale of 1:500 certified by a licensed topographer; d. An architectonic concept note of the development; dh) A copy of the license of the topographer and urban designer, as per letters “ç” and “d”; e) Proof of payment of application fee if applicable, which complies with the Decision of Municipal Council, No. 102, dated 19.12.2016,“On System of Local Taxes and Fees,Their Administration in the Municipality of Lushnje and the penalties for administrative infractions for year 2017”. A building permit is an act that approves the application for building permit and that permits the realization of requested works.The following is a list of documents to be submitted for a building permit: a) A request for building permit in accordance with the application form defined in this regulation and in the electronic permit system; b) A document, issued within the last three months of the application date, certifying proprietary rights on property taking part in the development and, if any, a copy of the agreement on the property among owners and developers and/or third parties; c) A design plan at a scale of 1:500 certified by a licensed topographer; ç) A plan of construction site management; d) An extract of the map of land plot(s) where development will occur, certified by a licensed topographer; e) The construction project is designed in conformity with the conditions determined in the development permit/planning documents. Pursuant to these a building permit is issued. Depending on the type of construction, the project includes: i) architectonic project, architectonic rationale, architect’s license, including elimination of architectonic barriers, when applicable by law; ii) construction project, construction rationale, and constructor’s license;

13 iii) installation plans of plumbing, electricity, air conditioning, when required by law, associated with related rationales, and individual licenses of each designer; iv.) plan for fire protection, when required by law; v) plan on energy efficiency, when required by law; f) schedule of works and deadline of completion of works, as per implementation phases; g) Bill of quantity; gj) A declaration by the licensed designer, according to the application format specified in the electronic system of construction permits, which confirms the project’s compliance with the development permit, applicable planning and development control documents, and legislation governing the operation construction activity in the Republic of Albania, including anti-seismic, safety, fire protection and hygienic-sanitary provisions; h) Permits, licenses, authorizations or approvals required to carry out the activity, in accordance with the special legislation on permits, licenses and authorizations, where it is necessary to present them before obtaining a building permit; i) Proof of payment of application fee; j) A copy of insurance police of designers covering professional liabilities; k) A copy of development permit when required in advance by law; l) A report issued by the state entity (Institute of Building) when the facility’s value is over 100 million ALL.

What if I am considering some small changes to the exterior of the building? If you are doing small repairs in the exterior of your building, you need to get a permit in the e-Albania portal in case there are changes from the existing status. Otherwise, no permit is required. How long will it take to get a permit? The procedure of obtaining a building permit lasts 45-60 calendar days. How much does a permit cost? The cost of a building permit is 3% of the investment value for residential buildings and 5% for non-residential buildings. I’m not sure if my business location is handicapped accessible. Any facility in the design and planning phase must foresee installation of ramps or other elements that help handicapped people access the premises.You must apply for a permit to install these elements in your business premises.

14 PLANNING GUIDE

You can find information on areas planned for business constructions at the municipality’s website www. bashkialushnje.gov.al. The General Local Territorial Plan (GLTP) and their related maps can be found at the website of the National Territorial Planning Agency (NTPA). You may contact the Territorial Planning and Development Department should you need additional information. Enforcement of municipal ordinances/decisions The criteria for obtaining a building permit are set in pursuance of DCM No. 408, dated 13.05.2015,“On Adoption of the Territorial Development Regulation”, as amended, and in the Detailed Local Plan Regulation.

Public Works Frequently Asked Questions

Kur do të më duhet të kontaktoj You can find information on the me bashkinë për Punët Publike? municipality’s calls for public works at the website of the Public Procurement Agency (www.app.gov.al).This system conducts electronically all public procurement procedures, including small procurements, as well as the first phase of concessionary/ PPP procedures, in pursuance of the applicable legislation.

Do I need to fill out an Yes, the application form for a application for a construction construction permit can be filled at the permit? municipal offices.

How long does it take to get a The procedure of obtaining a building construction permit? permit lasts 45 working days or 60 calendar days.

15 Do I need a special permit There is no need to obtain a building permit for plumbing, electrical, etc. for electrical and plumbing installation in the installations? facility but a preliminary declaration to the Administrative Units for intervention that do not require construction permit.

Do I need to close out permits At the end of the permit process, the issued for my projects? responsible planning authority issues the Certificate of Use of Facility, certifying the completion of works in conformity with the building permit. You are required to apply for a certificate of use in the e-permit system of e-Albania.

Can the municipality recommend Once a construction permit is issued, a contractor to do the the deadline of supervision of works and construction work? inspection is determined.

How soon can I get an inspection Once a construction permit is issued, for my project? the deadline of supervision of works and inspection is determined. Within 30 days from the declaration date of completion of works as per the Law “On Inspection and Supervision of Construction Works”.

Can I do plumbing, electrical, etc. The electrical / plumbing work is installations myself? performed by the builder himself. You can sketch the plans yourself.

Where can I submit my permit The application for permit may be application? submitted electronically to e-Albania.

Çështje të tjera specifike Visit www.bashkialushnje.gov.al for guidance on city permits you will need for your business. You’ll also find info on other requirements and conditions that may apply to the type of business you wish to open as well as tips and additional useful information. 16 RESTAURANTS, BARS, CAFES, LODGINGS, CATERING, SERVICES, AMUSEMENTS

BUILDING PERMITS The same procedure of application for construction permit in the e-Albania portal is followed for all cases of restaurant and café facilities in pursuance of Articles 38 through to 47 of the Law on Territorial Planning and Development.

National Taxes You can find detailed information on national taxes that you will have to pay at the following link: www.tatime.gov.al

Local Taxes Local taxes to be paid to the Municipality of Berat include the following: 1. Building Tax 2. Urban Land Tax 3. Hotel Accommodation Tax 4. Billboard Tax

17 Local Fees 1. Cleaning fee 2. Public lighting fee 3. Greenery fee 4. Fee for occupation and use of public space 5. Business registration fee Fees are paid to the account of the Department of Revenues of the Municipality of Lushnje. For more info: [email protected] / www.bashkialushnje.gov.al

LIQUOR LICENSES The application form for permits and/or license for this category or its subcategories are submitted to any service desk of the NBC in its headquarter in Tirana or branch office at the Municipality of Lushnje. For more info: [email protected] / www.bashkialushnje.gov.al

CATERING LICENSES The application form for permits and/or license for this category or its subcategories are submitted to any service desk of the NBC in its headquarter in Tirana or to the branch office service desk in various municipalities.

ENTERTAINMENT PERMITS The application form for permits and/or license for this category or its subcategories are submitted to any service desk of the NBC in its headquarter in Tirana or to the branch office service desk at the Municipality of Lushnje. For more info: www.bashkialushnje.gov.al

STREET VENDORS Street vendors must obtain a temporary permit for their activity from the Department of Revenues. For more info: [email protected] / www.bashkialushnje.gov.al

18 SELECTING A LOCATION Where can I set up a shop?

Step 1 Check out Official Zoning Map at www.bashkialushnje.gov.al if you know where your site is located. If knowing the potential address for your business, locate it on the map and see which zone is.

Step 2 Check with the municipality if your business is allowed in the area you intend to establish the business. Contact the relevant municipal department (Local Tax and Fee Department). For more information. www.bashkialushnje.gov.al.

Things to Consider • How much space is needed? • What are the costs per square foot? • Can employees easily arrive? • Is there public transportation? • How much competition is in the area? • Is business dependent on foot traffic? • Is the space ADA available? • How much parking is needed? • How the location affects the advertising costs? • How is the property maintained?

19 INSURANCE

Insurance companies offer a variety of insurance policies, including health, car and property.

Companies that sell insurance packages are the following:

Albsig www.albsig.com.al

Atlantik www.atlantik.com.al

EUROSIG www.eurosig.al

INSIG www.insig.com.al

INTERSIG - Vienna Insurance Group www.intersig.al

SIGAL UNIQA www.sigal.com.al

Sigma Interalbanian - Vienna Insurance Group www.sivig.al

20 Navigating the High C’s of Credit FINANCIMI Before you bring your financing request to a lender, obtain your credit report. Regardless of where you seek funding, the prospective lender will review your creditworthiness.A thoroughly documented loan request, which includes a business plan, will help lender to understand you and your business.The basic components of credit analyses are outlined below to help you understand what the lender will look for.

Capacity Repayment capacity is of great importance to the bank, which seeks to know whether and how you will repay the loan. The Bank will consider liquidity flows, repayment term and opportunities for your business to succeed in repaying the loan.A series of reforms have been undertaken to create a friendly business climate. Some of these reforms include: • Creation of a Loan Registry, through which financial lending institutions can share credit information.This reform allows banks to better assess potential creditors’ ability to repay the loans and helps facilitate access to loans and credits for firms and individuals. • Enhancement of protection of investors • Opening of new businesses, which was further facilitated through online publications, decrease of registration costs, tax consolidation, health insurance and employee registration, in pursuance of applicable legislation. • Reformation of tax payments, where necessary forms and applications are made available online and are electronically linked to the National Registration Center. Indeed, this helps reduce grey market and informality in the economy. • Other significant reforms relate to business licensing, with the establishment of the National Licensing Center (NLC), which operates as a One-Stop-Shop Center and is connected online with the National Registration Center. In addition, the number of licenses required for business operation has decreased, thus leading to licensing liberalization in many important economic areas.

21 Banks operating in Lushnje: BANKS AND ABI BANK ALTERNATIVE www.abi.al

LENDERS Alpha Bank www.alphabank.al Collateral Collateral is an additional form of security you Banka Credins can provide the lender. It involves pledging an www.bankacredins.com asset, such as your home, to the lender, with the agreement that the asset will be the repayment National Commercial Bank source in case you can’t. Some lenders may re- www.bkt.com.al quire a guarantee in addition to collateral. Fibank - First Investment Bank Albania Capital www.fibank.al Capital is the money you personally have invested in the business. It is an indication of how much Intesa San Paolo you have at risk should the business fail. Prospec- www.intesasanpaolobank.al tive lenders and investors will expect you to have contributed from your own assets, and to have RAIFFEISEN BANK undertaken personal financial risk to establish the www.raiffeisen.al business, before asking them to commit funding. Societe Generale Albania Character www.societegenerale.al Character encompasses the general impression you make on the potential lender or investor.The Tirana Bank lender will form an opinion as to whether or not www.tiranabank.al you are sufficiently trustworthy to repay the loan or generate a return on funds invested in your Union Bank company.Your educational background and expe- www.unionbank.al rience will be reviewed. Fondi Besa Conditions www. fondibesa.com Conditions relate to the intended purpose of the loan.Will the money be used for working capital, ad- NOA ditional equipment or inventory, or another purpose? www.noafin.al The lender will consider the local economic climate within your industry, and in other industries that AK-Invest could affect your business. www.ak-invest.com 22 Before you hire, you should define the: JOB • Job CREATION • Experience/ education level required • Salary and benefits you are willing to offer Though intuition plays a big part in hiring decisions, you should: Because hiring • Follow a process that determines the applicant’s capabilities for employees is a the position complex and expensive • Review the applicant’s resume and application process, the decision • Ask for work samples from a previous job, if available to hire somebody • Test the applicant, if appropriate must fit in with your • Check the applicant’s work references goals, as outlined in your business plan. • Evaluate the applicant’s overall attitude The hiring process Formulate a personnel policy that addresses: must be approached • Training thoughtfully. • The number of hours/ days to be worked each week • Holiday work, and the method for overtime pay • Vacation and sick leave • Time off for personal needs • A grievance procedure • Fringe benefits • Retirement • Performance review • Promotion • Termination The Employment Office of Kuçova is the place you can turn to for finding labor power or for offering jobs. Address: Lagjia Nr.1, Blloku Tafil Skëndo, Rruga Adriatiku, Ndërtesa nr.14. www.puna.gov.al

Income and Other Taxes Talk to a tax accountant to make sure you understand all the requirements on salary tax and other related liabilities, such as social insurance, etc., for your particular business. It is recommended that a business book accounting is confirmed or kept by a chartered accountant in order to be recognized by the tax administration. 23 DIRECTORY - LIST OF LOCAL INSTITUTIONS

Municipality of Lushnje Mayor / tel 03522139 / www.bashkialushnje.gov.al / [email protected] President of the Municipal Council / www.bashkialushnje.gov.al / [email protected] Department of Local Revenues / tel 0353522028 / www.bashkialushnje.gov.al / [email protected] Department of Urban Planning / tel 03522139 / www.bashkialushnje.gov.al / [email protected] Department of LED Policies and European Integration / tel 035222139 / www.bashkialushnje.gov.al Department of Agriculture / www.bashkialushnje.gov.al Information Office of the Municipality of Lushnje / www.bashkialushnje.gov.al

“18 Tetori” Upper Secondary School / Lagjia: Skënder Libohova “Jani Nushi” Upper Secondary School / Lagjia: Skënder Libohova Upper Secondary Vocational School of Lushnje / Lagjia: Skënder Libohova / www.profesionalelushnje.vet.al

Employment Office of Lushnje / Lagjia: Kongresi i Lushnjes

Probation Service – Local Office/ Lagjia: Çlirimi, at the second floor of hte Judicial District Court of Lushnje Email: klodian.hajvazi@shërbimiprovës.gov.al

Municipality of Lushnje 035222139 Medical Emergency 127 Municipal Police +355682085866 Pedtriatics Hospital 127 Police 129 Traffic Police 126 Albanian Postal Service 08004141 Subprefecture +35532234141 Emergency +3553223422 Traffic Emergency 126 Fire and Rescure 128

National General Tax Directorate / www.tatime.gov.al General Customs Directorate / www.dogana.gov.al Albanian Investment and Development Agency (AIDA) / www..aida.gov.al

24 General Information Distance from: Tirana International Airport 90 km Port of Durres 51.76 km Port of Vlora 67 km Port of Saranda 193 km Kapshtica Crossing Point 210 km Fier 14.61 km Rrogozhina 21.53 km Divjaka 22.69 km

Information on Territory Municipality Lushnje Coordinates N 400 56’31 ”, E 190 42’ 18” Altitude 200 m above sea level Area size 372.72 km2 Population 83,659 residents Administrative units Town of Lushnje, Karbunara, Saver Postal Code 9001 City code 035 Local Day 18 October

25 The earliest historical document to date indicate that Lushnje has been a residential center since the 15th century, as shown in an Ottoman document dating back to 1431, the year in which the documented census of Myzeqe was conducted.At that time, Myzeqe had 33 villages and 58 households, while Lusnia (Lushnja) was a small village back then with 15 houses and about 100 inhabitants. Lushnje’s population doubled at the beginning of 1701 finds, even though it retained the character of a village.Throughout the 18th century, Lushnje gradually began to expand and take on the appearance of an important residential and commercial center. In 1830, Lushnja was first quoted in the European Encyclopedic Dictionaries.After 1870 Lushnja began to grow extensively to become a town. In 1920, the “National Congress”, known in history as the Lushnje Congress, was held in Lushnje.The proceedings of this Congress took place during 21-31 January 1920. 26 Lushnja is a town in central Albania. It lies to the east of the Myzeqe field, near the hills of Darsia. Its territory covers an area of 37 km².The city is divided into eight neighborhoods, organized into five regions. Lushnje is located in the west of Albania, in the so-called Western Plains. It is characterized by a supple relief, with most of the surface occupied by fields and tiny hills. The Municipality of Lushnje has a favorable geographical position. It is located in a very important crossroad, close to the country’s main sea ports and airport.The local government offices are located in the central square and so are the cultural, artistic, historical, sports facilities. such as the movie theatre, historical museum, Lushnje Congress Museum, public library, children’s cultural center, the sports stadium etc.The movie theatre is named after the great Albanian singer Vaçe Zela, who was born in this town.The Lushnje City Stadium bears the name of the legendary Albanian football player Roza Haxhiu. 27 28

The mission of the Department for Economic Development Policies and Integration is to design and implement city-development projects focusing in tourism and cultural heritage as the basis for economic growth. This department develops and implements projects with international partners, EU, and private investors. Municipality of Lushnja, Lagjia “Kongresi i Lushnjes”, 9001 Lushnja Tel: 035222139 / www.bashkialushnje.gov.al