In this paper, a nonlinear finite element procedure is presented for the analysis of reinforced concrete shell structures. The 4-node quadrilateral flat shell finite element with drilling rotational stiffness is developed. The layered approach is used to discretize behavior of concrete and reinforcement through the thickness. Material nonlinearity is taken into account by comprising tensile, compressive and shear models of cracked concrete and a model of reinforcing steel. The smeared crack approach is incorporated. The steel reinforcement is assumed to be in a uniaxial stress state and to be a smeared in a layer. The proposed numerical method for nonlinear analysis of reinforce concrete shells will be verified by comparison with reliable experimental results.