LAW No. 7892 Date 21/12/1994



This law regulates the support with financial and material aid, herewith referred as "sponsorship", of social and public activities, including the humanitarian, cultural and artistic, sport, education, instruction, ecologic activities and literature works, scientific and encyclopedia activities. The sponsorship having the aim of economic profit by the sponsor is prohibited.


According to this law can be sponsored only the activities provided in Article 1, carried out by institutions, associations and bodies legally recognized and registered as juridical subjects.


Sponsors as defined by this law are only those subjects having the quality of merchant, being physical or juridical persons, local or foreign or joint ventures.

The budgetary subjects (i.e state bodies) or bodies having budgetary funding, can not become sponsors.


Each sponsorship is regulated with a contract signed between the sponsor and the beneficiary.

The implementation of each sponsorship, in money or in kind, is documented in accordance with the financial and fiscal regulations in power.


The sponsor benefits, for the amount that he has sponsored in fact, this fiscal facilities:

a) To the subjects, physical or juridical persons that are paying charges on their profits, according to the law No. 7677, date 03/03/1993, on "Charges on profits", the sponsored amount is recognised as an expense to be deducted up to 4% of the profit amount before the charge on profit is fixed.

b) To the subjects, physical or juridical persons paying charges according to the law no. 7679, date 03/03/1993 on "Charges on Small Business", the sponsored amount is deducted up to 1% of their charged incomes.


The facilities provided at Article 5 of this law, are implemented by the financial bodies on the basis of receiving from the sponsors the following documents:

- the juridical act (the contract)

- the respective documents that verify the realisation of the sponsorship. In case of inaccurate things or hidden acts and manipulations from the side of sponsors of the sponsorships provided in the contract, punishments are decided on the basis of the fiscal regulations in power.


On the basis of the contract the sponsor and the beneficiary tie their disagreements in comprehension with each-other. On the contrary, the sponsor or the beneficiary pass the issue to be settled by the court, where is the headquarter of the beneficiary.

In cases when the sponsor is a foreign juridical person and the beneficiary is an Albanian juridical person, the disagreements between them are tied by the Albanian judicial bodies on the basis of the Albanian legislation in power.


The sponsor, in those cases when is not benefiting from the facilities provided by this law, for reasons that he considers unjust, he can complain to the Director of the Fiscal Division in the Ministry of Finance. The complaining is submitted in writing within 30 days from the date of communication with the respective fiscal body. The complaining is done on the basis of the procedures defined in law on. 7697, date 07/04/1993, on "Administrative Violations".

Until the moment that the sponsor receives a response in writing for his complaining, he is not charged.


All dispositions contrary to this law are annulled.

The Council of Ministers is charged to issue all respective legal acts for the implementation of this law.


This law comes in power 15 days after the publication in the Official Newspaper.