55. Which institution(s) receives financial reports from political parties and/or candidates?

Source:

Article 92/3, Electoral Code of the Republic of Albania, 2025

ALB: Deklarimi dhe publikimi
1. Subjektet zgjedhore janë të detyruara të paraqesin raport financiar për fushatën zgjedhore në KQZ brenda 60 ditëve nga shpallja e rezultatit të zgjedhjeve.

 https://kqz.gov.al/pdf/kodi-zgjedhor.pdf

ENG: Declaration and publication
1. Electoral subjects shall be obliged to submit an electoral campaign financial report to the CEC within 60 days from the announcement of the election result.

https://www.osce.org/files/f/documents/5/7/477547_0.pdf

 (updated until 2020); amendments 2024 and 2025: https://www.venice.coe.int/webforms/documents/default.aspx?pdffile=CDL-REF(2025)029-e

Source:

Article 23, Law on political parties, 2020

ALB: 1. Partitë politike dorëzojnë raportet financiare një herë në vit pranë Komisionit Qendror të Zgjedhjeve,

https://kqz.gov.al/pdf/ligji-per-partite-politike-2020.pdf 

ENG: 1. Political parties shall submit financial reports to the Central Election Commission once per year

https://legislationline.org/sites/default/files/documents/8d/Albania_law_political_parties_2000_am2017_en.pdf  (updated until 2017)