{"id":14925,"date":"2022-10-07T13:13:12","date_gmt":"2022-10-07T13:13:12","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=14925"},"modified":"2026-08-11T21:25:51","modified_gmt":"2026-08-11T21:25:51","slug":"taxes","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/","title":{"rendered":"Tax legislation"},"content":{"rendered":"\n<!--\n  AlProfit Consult, faqja pillar \/tatime\/\n  I nj\u00ebjti sistem me faqen \/kodi-i-punes\/. Klasat alp- jan\u00eb t\u00eb p\u00ebrbashk\u00ebta.\n  Vendoset n\u00eb nj\u00eb bllok \"Text Block\" ose \"Custom HTML\" t\u00eb Goodlayers Page Builder, n\u00eb gjer\u00ebsi t\u00eb plot\u00eb.\n\n  P\u00cbRSHTATJA E NGJYRAVE\n  Ndrysho vet\u00ebm vlerat te :root m\u00eb posht\u00eb. Tipografia nuk caktohet askund,\n  prandaj trash\u00ebgohet automatikisht nga tema.\n\n  MIR\u00cbMBAJTJA nj\u00eb her\u00eb n\u00eb vit\n  1. Shifrat te blloku alp-stats.\n  2. Tabela \"Normat n\u00eb fuqi\".\n  3. 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dini p\u00ebr tatimet?<\/h2>\n  <p class=\"alp-hero-sub\">Shkruani pyetjen me fjal\u00ebt tuaja. P\u00ebrgjigjja vjen me nenin e ligjit dhe me lidhjen te faqja e plot\u00eb.<\/p>\n  <div class=\"alp-search\">\n    <input type=\"search\" id=\"alpSearch\" autocomplete=\"off\" placeholder=\"p.sh. sa m\u00eb kushton nj\u00eb punonj\u00ebs me pag\u00eb 90 mij\u00eb lek\u00eb?\" aria-label=\"K\u00ebrko n\u00eb temat tatimore\">\n  <\/div>\n  <div class=\"alp-chips\">\n    <button type=\"button\" class=\"alp-chip\">Sa tatim paguaj?<\/button>\n    <button type=\"button\" class=\"alp-chip\">Kosto e nj\u00eb punonj\u00ebsi<\/button>\n    <button type=\"button\" class=\"alp-chip\">Kur m\u00eb duhet TVSH<\/button>\n    <button type=\"button\" class=\"alp-chip\">Fizik apo sh.p.k.?<\/button>\n  <\/div>\n  <p class=\"alp-searchinfo\" id=\"alpSearchInfo\"><\/p>\n  <div class=\"alp-rez\" id=\"alpRez\"><\/div>\n<\/section>\n\n<dl class=\"alp-stats\">\n  <div class=\"alp-stat\"><dt>Pragu i tatimit 0%<\/dt><dd>14,000,000 LEK<\/dd><\/div>\n  <div class=\"alp-stat\"><dt>Pragu i TVSH<\/dt><dd>10,000,000 LEK<\/dd><\/div>\n  <div class=\"alp-stat\"><dt>Kontributet gjithsej<\/dt><dd>27.9%<\/dd><\/div>\n  <div class=\"alp-stat\"><dt>Dividendi<\/dt><dd>8%<\/dd><\/div>\n<\/dl>\n\n<!-- HYRJA, teksti -->\n<section class=\"alp-sec alp-intro\">\n  <div class=\"alp-shtylla\">\n    <p class=\"alp-lead\">Tatimet vendosin sa ju mbetet nga puna juaj. Sa paguani mbi fitimin, sa mbi pag\u00ebn e \u00e7do punonj\u00ebsi, kur ju detyrohet TVSH-ja, \u00e7far\u00eb deklaroni dhe deri kur. Rregullat jan\u00eb t\u00eb shkruara, por t\u00eb shp\u00ebrndara n\u00eb gjasht\u00eb ligje dhe n\u00eb dhjet\u00ebra udh\u00ebzime q\u00eb ndryshojn\u00eb \u00e7do vit.<\/p>\n    <p class=\"alp-lead\">Nga puna jon\u00eb e p\u00ebrditshme shohim q\u00eb gjobat m\u00eb t\u00eb shpeshta nuk vijn\u00eb nga tatimi i papaguar. Vijn\u00eb nga nj\u00eb deklarat\u00eb e pador\u00ebzuar sepse tatimi ishte zero, nga nj\u00eb prag i kaluar pa u v\u00ebn\u00eb re, ose nga nj\u00eb fatur\u00eb e pal\u00ebshuar q\u00eb del n\u00eb kontroll.<\/p>\n  <\/div>\n<\/section>\n\n<!-- NGA T'IA NISNI -->\n<section class=\"alp-sec\">\n  <h2>Nuk dini nga t&#8217;ia nisni?<\/h2>\n  <p class=\"alp-lead\">Zgjidhni situat\u00ebn tuaj.<\/p>\n  <div class=\"alp-grid alp-g4\" style=\"margin-top:26px;\">\n    <div class=\"alp-card\">\n      <div class=\"alp-kart-krye\"><span class=\"alp-num\">1<\/span><h4>Sapo hapa biznesin<\/h4><\/div>\n      <p>Cilat detyrime nisin q\u00eb sot dhe cilat vet\u00ebm mbi nj\u00eb prag.<\/p>\n      <a href=\"\/tatime\/tatimi-mbi-fitimin\/regjimi-zero-2029\/\">Fillo k\u00ebtu<\/a>\n    <\/div>\n    <div class=\"alp-card\">\n      <div class=\"alp-kart-krye\"><span class=\"alp-num\">2<\/span><h4>Dua t\u00eb di sa tatim paguaj<\/h4><\/div>\n      <p>Normat n\u00eb fuqi sipas form\u00ebs s\u00eb biznesit dhe xhiros.<\/p>\n      <a href=\"\/tatime\/tatimi-mbi-fitimin\/normat-dhe-pragjet\/\">Shiko normat<\/a>\n    <\/div>\n    <div class=\"alp-card\">\n      <div class=\"alp-kart-krye\"><span class=\"alp-num\">3<\/span><h4>Po marr punonj\u00ebsin e par\u00eb<\/h4><\/div>\n      <p>Sa kushton v\u00ebrtet nj\u00eb pag\u00eb dhe \u00e7far\u00eb deklarohet \u00e7do muaj.<\/p>\n      <a href=\"\/tatime\/pagat-dhe-kontributet\/\">Shiko kostot<\/a>\n    <\/div>\n    <div class=\"alp-card\">\n      <div class=\"alp-kart-krye\"><span class=\"alp-num\">4<\/span><h4>Mora njoftim ose gjob\u00eb<\/h4><\/div>\n      <p>Afatet e ankimit dhe hapat q\u00eb nuk duhen humbur kurr\u00eb.<\/p>\n      <a href=\"\/tatime\/kontrolli-dhe-gjobat\/procedura-dhe-apelimi\/\">Shiko procedur\u00ebn<\/a>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- PROFILI TATIMOR -->\n<section class=\"alp-sec\">\n  <div class=\"alp-panel\">\n    <h2>Profili tatimor i biznesit tuaj<\/h2>\n    <p class=\"alp-lead\">Tri zgjedhje dhe lista e detyrimeve q\u00eb ju takojn\u00eb v\u00ebrtet, me norm\u00ebn dhe afatin e secilit.<\/p>\n    <div style=\"margin-top:24px;\">\n      <div class=\"alp-sel\">\n        <div class=\"alp-sel-t\">Forma e regjistrimit<\/div>\n        <div class=\"alp-opts\" data-fusha=\"forma\">\n          <button type=\"button\" class=\"alp-opt on\" data-v=\"shpk\">Sh.p.k. ose sh.a.<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"fizik\">Person fizik tregtar<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"individ\">Individ i pun\u00ebsuar<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"huaj\">I huaj n\u00eb Shqip\u00ebri<\/button>\n        <\/div>\n      <\/div>\n      <div class=\"alp-sel\" id=\"alpRrXhiro\">\n        <div class=\"alp-sel-t\">Xhiroja vjetore<\/div>\n        <div class=\"alp-opts\" data-fusha=\"xhiro\">\n          <button type=\"button\" class=\"alp-opt on\" data-v=\"nen10\">N\u00ebn 10,000,000 LEK<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"mes\">10 deri 14,000,000 LEK<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"mbi14\">Mbi 14,000,000 LEK<\/button>\n        <\/div>\n      <\/div>\n      <div class=\"alp-sel\" id=\"alpRrPun\">\n        <div class=\"alp-sel-t\">Punonj\u00ebs<\/div>\n        <div class=\"alp-opts\" data-fusha=\"pun\">\n          <button type=\"button\" class=\"alp-opt on\" data-v=\"po\">Kam punonj\u00ebs<\/button>\n          <button type=\"button\" class=\"alp-opt\" data-v=\"jo\">Punoj vet\u00ebm<\/button>\n        <\/div>\n      <\/div>\n      <div class=\"alp-out\" id=\"alpOut\"><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- KLASTERAT -->\n<section class=\"alp-sec\">\n  <h2>T\u00eb gjitha temat<\/h2>\n  <div class=\"alp-grid alp-g3\" id=\"alpTopics\" style=\"margin-top:26px;\">\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/tatimi-mbi-fitimin\/\">Tatimi mbi fitimin<\/a><\/h3>\n      <p>Norma \u00ebsht\u00eb 0% deri m\u00eb 31 dhjetor 2029 p\u00ebr biznesin me xhiro vjetore deri 14,000,000 LEK, neni 69 i ligjit nr. 29\/2023. Mbi pragun zbatohet 15%, dhe 23% mbi tepric\u00ebn p\u00ebr biznesin individual.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/normat-dhe-pragjet\/\">Normat dhe pragjet<span>Sa paguan secila form\u00eb biznesi<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/regjimi-zero-2029\/\">Tatimi 0% deri n\u00eb 2029<span>Kushti, detyrimet q\u00eb mbeten, kalimi i pragut<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/baza-e-tatueshme\/\">Baza e tatueshme<span>Nga fitimi kontab\u00ebl te fitimi tatimor<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/shpenzimet-e-zbritshme\/\">Shpenzimet dhe amortizimi<span>\u00c7far\u00eb njihet dhe brenda cilit kufi<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/humbjet-e-mbartura\/\">Humbjet e mbartura<span>Mbarten 5 vjet, me kushtin e pron\u00ebsis\u00eb<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tatimi-mbi-fitimin\/parapagimet\/\">Parapagimet<span>K\u00ebstet tremujore dhe metoda mujore<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/tvsh\/\">TVSH<\/a><\/h3>\n      <p>Regjistrimi b\u00ebhet i detyruesh\u00ebm kur xhiroja kalon 10,000,000 LEK, me k\u00ebrkes\u00eb brenda 15 dit\u00ebve, neni 122 i ligjit nr. 92\/2014. Norma standarde \u00ebsht\u00eb 20%, e reduktuara 6%. Librat dor\u00ebzohen m\u00eb dat\u00ebn 11 dhe deklarata m\u00eb dat\u00ebn 14.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/tvsh\/regjistrimi-dhe-cregjistrimi\/\">Regjistrimi dhe \u00e7regjistrimi<span>Pragu, regjistrimi vullnetar, kthimi prapa<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tvsh\/deklarimi-dhe-librat\/\">Deklarimi dhe librat<span>Data 11 dhe data 14, plot\u00ebsimi automatik<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tvsh\/normat-e-reduktuara\/\">Normat e reduktuara<span>Akomodimi, agroturizmi, librat, bujq\u00ebsia<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tvsh\/perjashtimet\/\">P\u00ebrjashtimet<span>Furnizimet pa TVSH dhe pasojat te zbritja<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tvsh\/rimbursimi\/\">Rimbursimi<span>60 dit\u00eb, dhe 30 dit\u00eb p\u00ebr eksportuesit<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/tvsh\/importet-dhe-eksportet\/\">Importet dhe eksportet<span>Norma zero dhe autongarkesa<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/pagat-dhe-kontributet\/\">Pagat dhe kontributet<\/a><\/h3>\n      <p>Paga deri 50,000 LEK n\u00eb muaj nuk tatohet. Pun\u00ebdh\u00ebn\u00ebsi paguan 16.7% kontribute dhe punonj\u00ebsit i mbahen 11.2%, mbi nj\u00eb baz\u00eb nga 50,000 deri 186,416 LEK. List\u00ebpagesa dor\u00ebzohet deri m\u00eb dat\u00ebn 20.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/pagat-dhe-kontributet\/tatimi-mbi-pagen\/\">Tatimi mbi pag\u00ebn<span>Normat 13% dhe 23%, zbritjet vjetore<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/pagat-dhe-kontributet\/sigurimet-shoqerore\/\">Sigurimet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore<span>Baza minimale dhe maksimale<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/pagat-dhe-kontributet\/deklarimi-ne-e-filing\/\">List\u00ebpagesa dhe deklarimi<span>Hapat n\u00eb e-Filing, data 20<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/pagat-dhe-kontributet\/rastet-e-vecanta\/\">Rastet e ve\u00e7anta<span>Dypun\u00ebsimi, administratori, praktikanti<\/span><\/a><\/li>\n        <li><a href=\"\/kalkulatori-i-pages\/\">Kalkulatori i pag\u00ebs<span>Nga bruto n\u00eb neto dhe kostoja e plot\u00eb<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/te-vetepunesuarit\/\">T\u00eb vet\u00ebpun\u00ebsuarit dhe profesionet e lira<\/a><\/h3>\n      <p>Statusi p\u00ebrcakton gjith\u00e7ka, nga norma te kontributet. Kur 80% e t\u00eb ardhurave vijn\u00eb nga nj\u00eb klient i vet\u00ebm, marr\u00ebdh\u00ebnia mund t\u00eb riklasifikohet si pun\u00ebsim dhe zbatohen normat e pag\u00ebs.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/te-vetepunesuarit\/regjimi-dhe-normat\/\">Regjimi dhe normat<span>Si tatohet veprimtaria e pavarur<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/te-vetepunesuarit\/statusi-dhe-kontributet\/\">Statusi dhe kontributet<span>Baza e vet\u00ebdeklaruar dhe afatet tremujore<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/te-vetepunesuarit\/page-apo-vetepunesim\/\">Pag\u00eb apo vet\u00ebpun\u00ebsim<span>Krahasimi i kostos dhe kufijt\u00eb ligjor\u00eb<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/deklarata-individuale-diva\/\">Tatimet e individit dhe DIVA<\/a><\/h3>\n      <p>Deklarata individuale dor\u00ebzohet deri m\u00eb 31 mars nga individ\u00ebt mbi pragun, me dy pun\u00ebdh\u00ebn\u00ebs, ose me t\u00eb ardhura nga qira dhe investime. Zbritjet p\u00ebr f\u00ebmij\u00eb dhe arsim merren vet\u00ebm p\u00ebrmes saj.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/deklarata-individuale-diva\/kush-e-dorezon\/\">Kush e dor\u00ebzon dhe afati<span>Rastet q\u00eb detyrojn\u00eb deklarimin<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/deklarata-individuale-diva\/zbritjet\/\">Zbritjet p\u00ebr f\u00ebmij\u00eb dhe arsim<span>48,000 LEK p\u00ebr f\u00ebmij\u00eb, deri 100,000 arsimi<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/deklarata-individuale-diva\/qiraja-dhe-investimet\/\">Qiraja dhe investimet<span>T\u00eb ardhurat pasive dhe deklarimi i tyre<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/taksat-vendore-dhe-taksa-e-prones\/\">Taksat vendore dhe taksa e pron\u00ebs<\/a><\/h3>\n      <p>Taksa e nd\u00ebrtesave, e tok\u00ebs dhe e truallit paguhen sipas kategoris\u00eb dhe bashkis\u00eb. Tarifat vendore dhe taksa e ndikimit n\u00eb infrastruktur\u00eb miratohen \u00e7do vit nga k\u00ebshilli bashkiak, prandaj ndryshojn\u00eb sipas vendndodhjes.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/taksat-vendore-dhe-taksa-e-prones\/taksa-e-ndertesave\/\">Taksa e nd\u00ebrtesave<span>Baza, kategorit\u00eb dhe afati i pages\u00ebs<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/taksat-vendore-dhe-taksa-e-prones\/tokat-dhe-trualli\/\">Toka bujq\u00ebsore dhe trualli<span>Kush detyrohet dhe si llogaritet<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/taksat-vendore-dhe-taksa-e-prones\/tarifat-vendore\/\">Tarifat vendore dhe infrastruktura<span>Pastrimi, ndri\u00e7imi, gjelb\u00ebrimi, nd\u00ebrtimi<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/te-huajt-dhe-taksimi-i-dyfishte\/\">T\u00eb huajt dhe taksimi i dyfisht\u00eb<\/a><\/h3>\n      <p>Gjith\u00e7ka nis nga rezidenca fiskale, pra vendbanimi i q\u00ebndruesh\u00ebm ose 183 dit\u00eb q\u00ebndrim brenda vitit. Mbi 40 marr\u00ebveshje nd\u00ebrkomb\u00ebtare mbrojn\u00eb nga taksimi i dyfisht\u00eb, por vet\u00ebm me certifikat\u00ebn e rezidenc\u00ebs.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/te-huajt-dhe-taksimi-i-dyfishte\/rezidenca-fiskale\/\">Rezidenca fiskale<span>Kriteret dhe pasojat e statusit<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/te-huajt-dhe-taksimi-i-dyfishte\/marreveshjet\/\">Marr\u00ebveshjet dhe certifikata<span>Si aplikohet norma e reduktuar<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/te-huajt-dhe-taksimi-i-dyfishte\/tatimi-i-jorezidentit\/\">Tatimi i jorezidentit<span>Selia e p\u00ebrhershme dhe mbajtja n\u00eb burim<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/kontrolli-dhe-gjobat\/\">Kontrolli, gjobat dhe t\u00eb drejtat<\/a><\/h3>\n      <p>Njoftimi i kontrollit vjen 30 dit\u00eb p\u00ebrpara dhe ankimi paraqitet brenda 30 dit\u00ebve nga njoftimi i vler\u00ebsimit. Vet\u00ebdeklarimi para kontrollit e ul d\u00ebnimin n\u00eb gjysm\u00eb.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/kontrolli-dhe-gjobat\/procedura-dhe-apelimi\/\">Procedura dhe apelimi<span>Hapat, afatet dhe t\u00eb drejtat tuaja<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/kontrolli-dhe-gjobat\/gjobat-dhe-kamatevonesa\/\">Gjobat dhe kamat\u00ebvonesa<span>Masat sipas shkeljes, 7.8% n\u00eb vit<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/kontrolli-dhe-gjobat\/mbledhja-me-force\/\">Mbledhja me forc\u00eb<span>Bllokimi, barra siguruese, sekuestrimi<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/kalendari-dhe-afatet\/\">Kalendari dhe afatet<\/a><\/h3>\n      <p>N\u00eb nj\u00eb muaj normal biznesi ka kat\u00ebr data, 11, 14, 15 dhe 20. N\u00eb nj\u00eb vit ka dy data t\u00eb m\u00ebdha, 31 mars p\u00ebr deklarat\u00ebn vjetore dhe 31 korrik p\u00ebr pasqyrat financiare n\u00eb QKB.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/kalendari-dhe-afatet\/\">Kalendari tatimor i plot\u00eb<span>Afatet mujore, tremujore dhe vjetore<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/kalendari-dhe-afatet\/#h-kalendari-sipas-formes-se-biznesit\">Kalendari sipas form\u00ebs s\u00eb biznesit<span>Vet\u00ebm datat q\u00eb ju takojn\u00eb<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/kalendari-dhe-afatet\/#h-shkarkoni-kalendarin\">Shkarkimi n\u00eb kalendarin tuaj<span>Skedar ICS me kujtesa paraprake<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/dividendi-dhe-tatimi-ne-burim\/\">Dividendi dhe tatimi n\u00eb burim<\/a><\/h3>\n      <p>Dividendi tatohet 8% n\u00eb momentin e shp\u00ebrndarjes, neni 59. Pagesat e tjera si interesa, honorare dhe qira ndaj individit mbahen n\u00eb burim me 15%. Deklarimi b\u00ebhet deri m\u00eb dat\u00ebn 20 t\u00eb muajit pasues.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/dividendi-dhe-tatimi-ne-burim\/dividendi\/\">Shp\u00ebrndarja e fitimit<span>Vendimi i asambles\u00eb dhe procedura<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/dividendi-dhe-tatimi-ne-burim\/tatimi-ne-burim\/\">Tatimi i mbajtur n\u00eb burim<span>Kur mbahet, sa mbahet, kush e deklaron<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/fiskalizimi-dhe-faturimi\/\">Fiskalizimi dhe faturimi<\/a><\/h3>\n      <p>\u00c7do furnizim shoq\u00ebrohet me fatur\u00eb elektronike t\u00eb fiskalizuar n\u00eb moment, dhe parapagimet brenda 72 or\u00ebve. Nga 30 janari 2026 pagesat cash kufizohen n\u00eb 100,000 LEK mes bizneseve dhe 500,000 LEK me individ\u00eb.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/fiskalizimi-dhe-faturimi\/fatura-elektronike\/\">Fatura elektronike<span>Certifikata, afatet, korrigjimi<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/fiskalizimi-dhe-faturimi\/pagesat-cash-dhe-pos\/\">Pagesat cash dhe POS<span>Kufijt\u00eb, limiti i ark\u00ebs, afatet e POS<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n    <div class=\"alp-card\">\n      <h3><a href=\"\/tatime\/taksa-te-tjera\/\">Taksat komb\u00ebtare dhe akciza<\/a><\/h3>\n      <p>Taksa e qarkullimit dhe e karbonit mbi karburantet, taksat e mjeteve, renta minerare dhe akciza. Detyrime q\u00eb prekin sektor\u00eb t\u00eb caktuar, por me vlera t\u00eb larta p\u00ebr ata q\u00eb i kan\u00eb.<\/p>\n      <ul class=\"alp-links\">\n        <li><a href=\"\/tatime\/taksa-te-tjera\/taksat-kombetare\/\">Taksat komb\u00ebtare<span>Qarkullimi, karboni, mjetet, ambalazhet<\/span><\/a><\/li>\n        <li><a href=\"\/tatime\/taksa-te-tjera\/akciza-dhe-renta\/\">Akciza dhe renta minerare<span>Produktet, normat dhe procedurat<\/span><\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- NORMAT -->\n<section class=\"alp-sec\">\n  <div class=\"alp-panel\">\n    <h2>Normat n\u00eb fuqi<\/h2>\n    <p class=\"alp-lead\">\u00c7do shif\u00ebr mban nenin e vet, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb kontrollohet drejtp\u00ebrdrejt n\u00eb tekstin e ligjit.<\/p>\n    <table class=\"alp-table alp-shifra\" style=\"margin-top:20px;\">\n      <thead><tr><th>Detyrimi<\/th><th>Norma<\/th><th>Kushti dhe baza<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Tatimi mbi fitimin, n\u00ebn pragun<\/td><td>0%<\/td><td>Xhiro deri 14,000,000 LEK, deri m\u00eb 31 dhjetor 2029. Ligji 29\/2023, neni 69<\/td><\/tr>\n        <tr><td>Tatimi mbi fitimin, entitete<\/td><td>15%<\/td><td>Fitimi i tatuesh\u00ebm mbi baz\u00ebn e pasqyrave financiare. Ligji 29\/2023, nenet 40 deri 43<\/td><\/tr>\n        <tr><td>Tatimi mbi t\u00eb ardhurat nga biznesi<\/td><td>15% dhe 23%<\/td><td>15% deri 14,000,000 LEK fitim, 23% mbi tepric\u00ebn. Ligji 29\/2023, neni 24<\/td><\/tr>\n        <tr><td>Tatimi mbi pag\u00ebn<\/td><td>13% dhe 23%<\/td><td>Pa tatim deri 50,000 LEK n\u00eb muaj. Ligji 29\/2023, nenet 22 dhe 24<\/td><\/tr>\n        <tr><td>Kontributi i pun\u00ebdh\u00ebn\u00ebsit<\/td><td>16.7%<\/td><td>Baz\u00eb 50,000 deri 186,416 LEK. Ligji 7703\/1993, VKM 77\/2015<\/td><\/tr>\n        <tr><td>Kontributi i punonj\u00ebsit<\/td><td>11.2%<\/td><td>Baz\u00eb 50,000 deri 186,416 LEK. Ligji 7703\/1993, VKM 77\/2015<\/td><\/tr>\n        <tr><td>TVSH, standarde dhe e reduktuar<\/td><td>20% dhe 6%<\/td><td>6% p\u00ebr akomodimin, agroturizmin, librat, reklamat. Ligji 92\/2014, nenet 47 deri 50<\/td><\/tr>\n        <tr><td>Pragu i regjistrimit n\u00eb TVSH<\/td><td>10,000,000 LEK<\/td><td>Vullnetar mbi 5,000,000 LEK. Ligji 92\/2014, neni 117, VKM 953\/2014<\/td><\/tr>\n        <tr><td>Dividendi<\/td><td>8%<\/td><td>Fitimi i shp\u00ebrndar\u00eb. Ligji 29\/2023, neni 59<\/td><\/tr>\n        <tr><td>Tatimi i mbajtur n\u00eb burim<\/td><td>15%<\/td><td>Interesa, honorare, qira ndaj individit. Ligji 29\/2023, nenet 58 dhe 59<\/td><\/tr>\n        <tr><td>Kamat\u00ebvonesa<\/td><td>7.8% n\u00eb vit<\/td><td>120% e interesit nd\u00ebrbankar. Ligji 9920\/2008, neni 76<\/td><\/tr>\n        <tr><td>Kufijt\u00eb e pages\u00ebs cash<\/td><td>100,000 dhe 500,000 LEK<\/td><td>Mes bizneseve dhe me individ\u00eb, nga 30 janari 2026. Ligji 9920\/2008, neni 59<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/section>\n\n<!-- KALKULATORET -->\n<section class=\"alp-sec\">\n  <h2>Dy llogaritjet q\u00eb k\u00ebrkohen m\u00eb shpesh<\/h2>\n  <p class=\"alp-lead\">T\u00ebrhiqni shiritin dhe shifrat ndryshojn\u00eb menj\u00ebher\u00eb.<\/p>\n  <div class=\"alp-grid alp-g2\" style=\"margin-top:26px;\">\n    <div class=\"alp-card alp-kalk\">\n      <h3>Sa kushton nj\u00eb punonj\u00ebs<\/h3>\n      <p class=\"alp-kalk-kusht\">Kostoja e plot\u00eb e pun\u00ebdh\u00ebn\u00ebsit. Tatimi mbi pag\u00ebn mbahet ve\u00e7, nga paga e punonj\u00ebsit.<\/p>\n      <label for=\"alpBruto\">Paga bruto mujore<\/label>\n      <input type=\"range\" id=\"alpBruto\" min=\"50000\" max=\"400000\" step=\"5000\" value=\"100000\">\n      <div class=\"alp-rng-l\"><span>50,000<\/span><span>400,000<\/span><\/div>\n      <div class=\"alp-kalk-v\" id=\"alpBrutoV\"><\/div>\n      <div class=\"alp-kalk-rr\"><span>Kontributi i pun\u00ebdh\u00ebn\u00ebsit, 16.7%<\/span><b><span id=\"alpK1\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-kalk-rr\"><span>Kostoja totale p\u00ebr pun\u00ebdh\u00ebn\u00ebsin<\/span><b><span id=\"alpK2\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-kalk-rr\"><span>Mbajtja e punonj\u00ebsit, 11.2%<\/span><b><span id=\"alpK3\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-verdikt\" id=\"alpVerdiktPaga\"><\/div>\n      <p style=\"margin:16px 0 0;font-size:14px;\">Baza e kontributeve ndalet n\u00eb 186,416 LEK, prandaj mbi k\u00ebt\u00eb pag\u00eb kontributet nuk rriten m\u00eb. <a href=\"\/kalkulatori-i-pages\/\">Kalkulatori i plot\u00eb<\/a><\/p>\n    <\/div>\n    <div class=\"alp-card alp-kalk\">\n      <h3>Person fizik apo sh.p.k.<\/h3>\n      <p class=\"alp-kalk-kusht\">Krahasimi vlen kur xhiroja kalon 14,000,000 LEK. N\u00ebn at\u00eb prag t\u00eb dyja format paguajn\u00eb 0% deri n\u00eb 2029.<\/p>\n      <label for=\"alpFitim\">Fitimi vjetor para tatimit<\/label>\n      <input type=\"range\" id=\"alpFitim\" min=\"1000000\" max=\"30000000\" step=\"500000\" value=\"6000000\">\n      <div class=\"alp-rng-l\"><span>1,000,000<\/span><span>30,000,000<\/span><\/div>\n      <div class=\"alp-kalk-v\" id=\"alpFitimV\"><\/div>\n      <div class=\"alp-kalk-rr\"><span>Person fizik tregtar<\/span><b><span id=\"alpPf\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-kalk-rr\"><span>Sh.p.k., fitimi mbetet n\u00eb shoq\u00ebri<\/span><b><span id=\"alpShM\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-kalk-rr\"><span>Sh.p.k., fitimi shp\u00ebrndahet i plot\u00eb<\/span><b><span id=\"alpSh\"><\/span> LEK<\/b><\/div>\n      <div class=\"alp-verdikt\" id=\"alpVerdikt\"><\/div>\n      <p style=\"margin:16px 0 0;font-size:14px;\">Krahasimi mban vet\u00ebm tatimin mbi fitimin dhe dividendin, jo kontributet dhe p\u00ebrgjegj\u00ebsin\u00eb e ndryshme ligjore. <a href=\"\/tatime\/te-vetepunesuarit\/page-apo-vetepunesim\/\">Krahasimi i plot\u00eb<\/a><\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- AFATET -->\n<section class=\"alp-sec\">\n  <div class=\"alp-panel\">\n    <h2>Afatet q\u00eb nuk duhen humbur<\/h2>\n    <p class=\"alp-lead\">K\u00ebto jan\u00eb detyrimet me dat\u00eb fikse. \u00c7do nj\u00ebra prej tyre ka pasoj\u00eb t\u00eb drejtp\u00ebrdrejt\u00eb financiare kur kalohet.<\/p>\n    <div class=\"alp-afate\" id=\"alpAfatet\" style=\"margin-top:22px;\"><\/div>\n    <table class=\"alp-table\">\n      <thead><tr><th>Detyrimi<\/th><th>Afati<\/th><th>Kujt i takon<\/th><\/tr><\/thead>\n      <tbody>\n        <tr><td>Vet\u00ebfaturimi dhe faturimi periodik<\/td><td>Data 10<\/td><td>Subjektet e fiskalizimit<\/td><\/tr>\n        <tr><td>Libri i shitjes dhe i blerjes<\/td><td>Data 11<\/td><td>Subjektet e TVSH<\/td><\/tr>\n        <tr><td>Deklarata dhe pagesa e TVSH<\/td><td>Data 14<\/td><td>Subjektet e TVSH<\/td><\/tr>\n        <tr><td>K\u00ebsti mujor i parapagimit<\/td><td>Data 15<\/td><td>Kush zgjedh metod\u00ebn mujore, neni 63<\/td><\/tr>\n        <tr><td>List\u00ebpagesa, tatimi mbi pag\u00ebn dhe kontributet<\/td><td>Data 20<\/td><td>Entitetet \u00e7do muaj, individ\u00ebt pas tremujorit, neni 65<\/td><\/tr>\n        <tr><td>Deklarata vjetore dhe DIVA<\/td><td>31 mars<\/td><td>T\u00eb gjith\u00eb, edhe pa aktivitet, neni 61<\/td><\/tr>\n        <tr><td>K\u00ebstet tremujore t\u00eb parapagimit<\/td><td>31.3, 30.6, 30.9, 31.12<\/td><td>Kush pati tatim vitin paraardh\u00ebs, neni 63<\/td><\/tr>\n        <tr><td>Pasqyrat financiare dhe vendimi i asambles\u00eb<\/td><td>31 korrik<\/td><td>Shoq\u00ebrit\u00eb tregtare, n\u00eb QKB<\/td><\/tr>\n        <tr><td>Njoftimi i kalimit t\u00eb pragut t\u00eb TVSH<\/td><td>15 dit\u00eb<\/td><td>Kush kalon 10,000,000 LEK, neni 122<\/td><\/tr>\n        <tr><td>Ankimi ndaj njoftimit t\u00eb vler\u00ebsimit<\/td><td>30 dit\u00eb<\/td><td>Ligji 9920\/2008, neni 106<\/td><\/tr>\n        <tr><td>Deklarata e ndryshuar<\/td><td>24 muaj<\/td><td>Ishte 36 muaj, ligji 9920\/2008, neni 67<\/td><\/tr>\n      <\/tbody>\n    <\/table>\n  <\/div>\n<\/section>\n\n<!-- GABIMET -->\n<section class=\"alp-sec\">\n  <h2>Gabimet q\u00eb kushtojn\u00eb m\u00eb shum\u00eb<\/h2>\n  <p class=\"alp-lead\">Nga puna jon\u00eb e p\u00ebrditshme, gjobat m\u00eb t\u00eb shpeshta vijn\u00eb nga formalitetet, jo nga tatimi i papaguar.<\/p>\n  <table class=\"alp-table alp-shifra\" style=\"margin-top:20px;\">\n    <thead><tr><th>Gabimi<\/th><th>Kostoja<\/th><th>Baza<\/th><\/tr><\/thead>\n    <tbody>\n      <tr><td>Deklarata vjetore nuk dor\u00ebzohet, sepse tatimi \u00ebsht\u00eb zero<\/td><td>3,000 deri 10,000 LEK<\/td><td>Ligji 9920\/2008, neni 113<\/td><\/tr>\n      <tr><td>Detyrimi paguhet me vones\u00eb<\/td><td>0.06% n\u00eb dit\u00eb<\/td><td>Neni 114, plus kamat\u00ebvonesa 7.8% n\u00eb vit<\/td><\/tr>\n      <tr><td>Punonj\u00ebsi nuk deklarohet p\u00ebrpara nisjes s\u00eb pun\u00ebs<\/td><td>50,000 deri 200,000 LEK<\/td><td>Ligji 9920\/2008, neni 119<\/td><\/tr>\n      <tr><td>Pagesa cash mbi kufirin e lejuar<\/td><td>10% e transaksionit<\/td><td>Ligji 9920\/2008, neni 120<\/td><\/tr>\n      <tr><td>Fatura nuk l\u00ebshohet ose nuk fiskalizohet<\/td><td>25,000 deri 75,000 LEK<\/td><td>Ligji 9920\/2008, nenet 123 dhe 124<\/td><\/tr>\n      <tr><td>Libri i shitjes nuk dor\u00ebzohet deri m\u00eb dat\u00ebn 11<\/td><td>Deklarat\u00eb automatike<\/td><td>Plot\u00ebsohet brenda 24 or\u00ebve, neni 71<\/td><\/tr>\n      <tr><td>Kalimi i pragut t\u00eb TVSH nuk njoftohet<\/td><td>Regjistrim prapaveprues<\/td><td>Ligji 92\/2014, neni 122<\/td><\/tr>\n    <\/tbody>\n  <\/table>\n<\/section>\n\n<!-- KUADRI LIGJOR -->\n<section class=\"alp-sec\">\n  <h2>Kuadri ligjor tatimor n\u00eb fuqi<\/h2>\n  <p class=\"alp-lead\">Gjith\u00e7ka n\u00eb k\u00ebt\u00eb seksion mb\u00ebshtetet n\u00eb gjasht\u00eb ligje baz\u00eb dhe n\u00eb aktet n\u00ebnligjore q\u00eb i zbatojn\u00eb. Paketa fiskale e vitit 2025, pra ligjet nga nr. 79 deri nr. 86, ndryshoi kat\u00ebr prej tyre.<\/p>\n  <table class=\"alp-table\" style=\"margin-top:20px;\">\n    <thead><tr><th>Akti<\/th><th>Gjendja<\/th><th>\u00c7far\u00eb rregullon<\/th><\/tr><\/thead>\n    <tbody>\n      <tr><td>Ligji nr. 29\/2023, p\u00ebr tatimin mbi t\u00eb ardhurat<\/td><td>I ndryshuar<\/td><td>Tatimi mbi fitimin, tatimi mbi pag\u00ebn, dividendi, tatimi n\u00eb burim, transferimi i \u00e7mimit<\/td><\/tr>\n      <tr><td>Ligji nr. 92\/2014, p\u00ebr tatimin mbi vler\u00ebn e shtuar<\/td><td>Ligji 80\/2025<\/td><td>Normat, pragu, p\u00ebrjashtimet, rimbursimi, regjimet e ve\u00e7anta<\/td><\/tr>\n      <tr><td>Ligji nr. 9920\/2008, p\u00ebr procedurat tatimore<\/td><td>Ligji 79\/2025<\/td><td>Deklarimi, pagesa, kontrolli, gjobat, ankimimi, kufijt\u00eb cash<\/td><\/tr>\n      <tr><td>Ligji nr. 87\/2019, p\u00ebr fatur\u00ebn dhe monitorimin e qarkullimit<\/td><td>Ligji 83\/2025<\/td><td>Fiskalizimi, fatura elektronike, afatet e l\u00ebshimit<\/td><\/tr>\n      <tr><td>Ligji nr. 7703\/1993, p\u00ebr sigurimet shoq\u00ebrore<\/td><td>I ndryshuar<\/td><td>Kontributet e detyrueshme, baza minimale dhe maksimale<\/td><\/tr>\n      <tr><td>Ligji nr. 61\/2012, p\u00ebr akcizat<\/td><td>I ndryshuar<\/td><td>Produktet e akciz\u00ebs, normat dhe procedurat<\/td><\/tr>\n      <tr><td>VKM nr. 77\/2015 dhe VKM nr. 953\/2014<\/td><td>N\u00eb fuqi<\/td><td>Baza e kontributeve dhe pragu i regjistrimit n\u00eb TVSH<\/td><\/tr>\n      <tr><td>Vendimet e k\u00ebshillave bashkiak\u00eb<\/td><td>\u00c7do vit<\/td><td>Taksat dhe tarifat vendore, t\u00eb ndryshme sipas bashkis\u00eb<\/td><\/tr>\n    <\/tbody>\n  <\/table>\n  <p class=\"alp-note\" style=\"margin-top:20px;\">Tekstet e konsoliduara botohen nga Qendra e Botimeve Zyrtare te <a href=\"https:\/\/qbz.gov.al\/\" rel=\"nofollow\">qbz.gov.al<\/a>, nd\u00ebrsa udh\u00ebzimet zbatuese, formular\u00ebt dhe normat e interesit publikohen te <a href=\"https:\/\/www.tatime.gov.al\/\" rel=\"nofollow\">tatime.gov.al<\/a>.<\/p>\n<\/section>\n\n<!-- TEMAT E LIDHURA -->\n<section class=\"alp-sec\">\n  <h2>Regjistrimi, pun\u00ebsimi dhe kontabiliteti<\/h2>\n  <p class=\"alp-lead\">Tri seksione q\u00eb i ndryshojn\u00eb drejtp\u00ebrdrejt detyrimet tuaja tatimore. Forma q\u00eb zgjidhni n\u00eb regjistrim vendos normat dhe pragjet, m\u00ebnyra si pun\u00ebsoni vendos \u00e7far\u00eb deklaroni \u00e7do muaj, nd\u00ebrsa kontabiliteti vendos mbi \u00e7far\u00eb llogaritet tatimi.<\/p>\n  <div class=\"alp-grid alp-g3\" style=\"margin-top:26px;\">\n    <div class=\"alp-card\">\n      <h4>Regjistrimi i biznesit<\/h4>\n      <p>Forma e regjistrimit vendos norm\u00ebn, pragjet dhe p\u00ebrgjegj\u00ebsin\u00eb ligjore. Ndryshimi i saj m\u00eb von\u00eb kushton m\u00eb shum\u00eb se zgjedhja e duhur n\u00eb fillim.<\/p>\n      <a href=\"\/regjistrimi-biznesit\/\">Shiko seksionin<\/a>\n    <\/div>\n    <div class=\"alp-card\">\n      <h4>Kodi i Pun\u00ebs<\/h4>\n      <p>Kontrata, orari dhe largimi nga puna p\u00ebrcaktojn\u00eb \u00e7far\u00eb deklaroni n\u00eb list\u00ebpages\u00eb. Nj\u00eb kontrat\u00eb e gabuar b\u00ebhet problem tatimor.<\/p>\n      <a href=\"\/kodi-i-punes\/\">Shiko seksionin<\/a>\n    <\/div>\n    <div class=\"alp-card\">\n      <h4>Financ\u00eb dhe kontabilitet<\/h4>\n      <p>Fitimi i tatuesh\u00ebm nis nga pasqyrat financiare. Kontabiliteti i mbajtur mir\u00eb \u00ebsht\u00eb mbrojtja e par\u00eb n\u00eb nj\u00eb kontroll tatimor.<\/p>\n      <a href=\"\/finance-kontabilitet\/\">Shiko seksionin<\/a>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CTA -->\n<section class=\"alp-sec\">\n  <div class=\"alp-grid alp-g2\">\n    <div class=\"alp-panel\">\n      <h3>Kush i p\u00ebrgatit deklarimet tuaja mujore?<\/h3>\n      <p>TVSH-ja, kontributet dhe tatimi mbi fitimin p\u00ebrs\u00ebriten me data fikse, dhe secila ka gjob\u00ebn e vet kur humbet afati. Ne i p\u00ebrgatisim, i dor\u00ebzojm\u00eb dhe ju paralajm\u00ebrojm\u00eb p\u00ebr detyrimet e muajit t\u00eb ardhsh\u00ebm, q\u00eb t\u00eb planifikoni likuiditetin pa surpriza.<\/p>\n      <a class=\"alp-btn alp-btn-ghost\" href=\"\/sherbime\/sherbime-taksash\/\">Shiko si i ndjekim deklarimet<\/a>\n    <\/div>\n    <div class=\"alp-cta\">\n      <h3>Doni t&#8217;i ndjekim ne tatimet p\u00ebr ju?<\/h3>\n      <p>Deklarimet, afatet, pagesat dhe komunikimi me administrat\u00ebn jan\u00eb pjes\u00eb e paketave tona mujore. Nj\u00eb ekonomist i jasht\u00ebm, pa kostot e nj\u00eb departamenti t\u00eb brendsh\u00ebm.<\/p>\n      <div class=\"alp-veprimet\">\n        <a class=\"alp-btn\" href=\"\/oferte\/\">K\u00ebrko ofert\u00eb<\/a>\n        <a class=\"alp-phone\" href=\"tel:+355693232349\">+355 69 323 2349<\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- FAQ -->\n<section class=\"alp-sec alp-faq\" id=\"alpFaq\">\n  <h2>Pyetjet m\u00eb t\u00eb shpeshta<\/h2>\n  <details><summary>Sa tatim mbi fitimin paguan nj\u00eb biznes n\u00eb Shqip\u00ebri?<\/summary><div>\n  <p>Zero deri m\u00eb 31 dhjetor 2029, n\u00ebse t\u00eb ardhurat bruto vjetore nuk kalojn\u00eb 14,000,000 LEK, sipas nenit 69 t\u00eb ligjit nr. 29\/2023. Mbi k\u00ebt\u00eb prag, entitetet paguajn\u00eb 15% mbi fitimin e tatuesh\u00ebm, nd\u00ebrsa biznesi individual paguan 15% deri n\u00eb 14,000,000 LEK fitim dhe 23% mbi tepric\u00ebn, sipas nenit 24. Pragu funksionon si prag i plot\u00eb, prandaj kalimi i tij edhe me nj\u00eb lek e vendos gjith\u00eb fitimin n\u00ebn regjimin normal.<\/p>\n  <\/div><\/details>\n  <details><summary>A duhet dor\u00ebzuar deklarata kur biznesi nuk ka pasur aktivitet?<\/summary><div>\n  <p>Po. Deklarata vjetore dor\u00ebzohet deri m\u00eb 31 mars edhe kur tatimi \u00ebsht\u00eb zero dhe edhe kur nuk ka pasur asnj\u00eb transaksion gjat\u00eb vitit. Mosdor\u00ebzimi d\u00ebnohet sipas nenit 113 t\u00eb ligjit nr. 9920\/2008, me 3,000 LEK p\u00ebr individ\u00ebt, 5,000 LEK p\u00ebr tatimpaguesit e zakonsh\u00ebm dhe 10,000 LEK p\u00ebr tatimpaguesit e m\u00ebdhenj. Ky \u00ebsht\u00eb gabimi m\u00eb i shpesht\u00eb te bizneset n\u00ebn pragun, sepse tatimi zero ngat\u00ebrrohet me munges\u00eb detyrimi.<\/p>\n  <\/div><\/details>\n  <details><summary>Kur b\u00ebhet i detyruesh\u00ebm regjistrimi n\u00eb TVSH?<\/summary><div>\n  <p>Kur xhiroja vjetore kalon 10,000,000 LEK, sipas nenit 117 t\u00eb ligjit nr. 92\/2014 dhe VKM nr. 953\/2014. K\u00ebrkesa p\u00ebr regjistrim paraqitet brenda 15 dit\u00ebve nga momenti i kalimit t\u00eb pragut, neni 122. Regjistrimi vullnetar \u00ebsht\u00eb i mundur mbi 5,000,000 LEK dhe mbahet t\u00eb pakt\u00ebn dy vjet. Noter\u00ebt dhe p\u00ebrmbaruesit regjistrohen pa prag. Kthimi n\u00eb regjimin e biznesit t\u00eb vog\u00ebl b\u00ebhet pas 12 muajsh.<\/p>\n  <\/div><\/details>\n  <details><summary>Sa m\u00eb kushton v\u00ebrtet nj\u00eb punonj\u00ebs?<\/summary><div>\n  <p>Kostoja e pun\u00ebdh\u00ebn\u00ebsit \u00ebsht\u00eb paga bruto plus 16.7% kontribute, mbi nj\u00eb baz\u00eb q\u00eb nuk kalon 186,416 LEK. P\u00ebr nj\u00eb pag\u00eb bruto 100,000 LEK kostoja shkon 116,700 LEK n\u00eb muaj. Punonj\u00ebsit i mbahen 11.2% kontribute plus tatimi mbi pag\u00ebn, i cili nuk zbatohet deri 50,000 LEK n\u00eb muaj dhe pastaj llogaritet me 13% dhe 23% sipas nenit 24. List\u00ebpagesa dor\u00ebzohet deri m\u00eb dat\u00ebn 20 t\u00eb muajit pasues.<\/p>\n  <\/div><\/details>\n  <details><summary>Sa \u00ebsht\u00eb tatimi mbi dividendin dhe kur paguhet?<\/summary><div>\n  <p>Norma \u00ebsht\u00eb 8% mbi fitimin e shp\u00ebrndar\u00eb, sipas nenit 59 t\u00eb ligjit nr. 29\/2023. Tatimi mbahet n\u00eb burim nga shoq\u00ebria n\u00eb momentin e shp\u00ebrndarjes dhe deklarohet deri m\u00eb dat\u00ebn 20 t\u00eb muajit pasues. Shp\u00ebrndarja k\u00ebrkon vendim t\u00eb asambles\u00eb s\u00eb ortak\u00ebve dhe mund t\u00eb b\u00ebhet vet\u00ebm mbi fitimin e mbetur pas mbulimit t\u00eb humbjeve dhe pas krijimit t\u00eb rezervave ligjore.<\/p>\n  <\/div><\/details>\n  <details><summary>Kush duhet t\u00eb dor\u00ebzoj\u00eb deklarat\u00ebn individuale DIVA?<\/summary><div>\n  <p>Individ\u00ebt q\u00eb kalojn\u00eb pragun e t\u00eb ardhurave vjetore, ata q\u00eb kan\u00eb m\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, dhe ata q\u00eb kan\u00eb t\u00eb ardhura nga qiraja, dividendi, interesat ose burime jasht\u00eb vendit. Afati \u00ebsht\u00eb 31 mars. Zbritjet p\u00ebr f\u00ebmij\u00eb, 48,000 LEK p\u00ebr secilin n\u00ebn 18 vje\u00e7, dhe p\u00ebr arsimin, deri 100,000 LEK kur t\u00eb ardhurat jan\u00eb n\u00ebn 1,200,000 LEK, merren vet\u00ebm p\u00ebrmes k\u00ebsaj deklarate, sipas nenit 22.<\/p>\n  <\/div><\/details>\n  <details><summary>Deri n\u00eb \u00e7far\u00eb vlere lejohet pagesa cash?<\/summary><div>\n  <p>Nga 30 janari 2026 kufiri \u00ebsht\u00eb 100,000 LEK p\u00ebr transaksion mes bizneseve dhe 500,000 LEK kur pala tjet\u00ebr \u00ebsht\u00eb individ, sipas nenit 59 t\u00eb ligjit nr. 9920\/2008. Tejkalimi d\u00ebnohet me 10% t\u00eb vler\u00ebs s\u00eb transaksionit, neni 120. Ve\u00e7 kufirit t\u00eb transaksionit ekziston edhe limiti i ark\u00ebs, q\u00eb varet nga xhiroja vjetore e biznesit.<\/p>\n  <\/div><\/details>\n  <details><summary>Sa \u00ebsht\u00eb gjoba p\u00ebr pages\u00eb me vones\u00eb?<\/summary><div>\n  <p>Gjoba \u00ebsht\u00eb 0.06% e detyrimit p\u00ebr \u00e7do dit\u00eb vonese, deri n\u00eb 365 dit\u00eb, sipas nenit 114. Mbi t\u00eb llogaritet edhe kamat\u00ebvonesa, aktualisht 7.8% n\u00eb vit, e barabart\u00eb me 120% e interesit nd\u00ebrbankar dhe e p\u00ebrdit\u00ebsuar \u00e7do tremujor. Kur detyrimi nuk mund t\u00eb paguhet menj\u00ebher\u00eb, ligji lejon marr\u00ebveshje me k\u00ebste, me pages\u00eb t\u00eb menj\u00ebhershme 20% dhe shlyerje deri n\u00eb fund t\u00eb vitit pasardh\u00ebs.<\/p>\n  <\/div><\/details>\n  <details><summary>Sa koh\u00eb kam p\u00ebr t\u00eb korrigjuar nj\u00eb deklarat\u00eb t\u00eb gabuar?<\/summary><div>\n  <p>Deklarata e ndryshuar dor\u00ebzohet brenda 24 muajve, afat i shkurtuar nga 36 muajt e m\u00ebparsh\u00ebm, sipas nenit 67 t\u00eb ligjit nr. 9920\/2008. Deklarata individuale DIVA korrigjohet brenda 6 muajve dhe maksimumi dy her\u00eb. Kush e mban mend rregullin e vjet\u00ebr e humbet t\u00eb drejt\u00ebn pa e v\u00ebn\u00eb re, prandaj korrigjimi b\u00ebhet sapo konstatohet gabimi.<\/p>\n  <\/div><\/details>\n  <details><summary>\u00c7far\u00eb ndodh kur nis nj\u00eb kontroll tatimor?<\/summary><div>\n  <p>Njoftimi i kontrollit vjen 30 dit\u00eb p\u00ebrpara fillimit, nd\u00ebrsa p\u00ebr vizit\u00ebn fiskale afati \u00ebsht\u00eb 10 dit\u00eb. Kontrolli zgjat sipas programit dhe mund t\u00eb zgjatet deri 15 dit\u00eb pune. Vet\u00ebdeklarimi i nj\u00eb detyrimi brenda 30 dit\u00ebve para fillimit e ul d\u00ebnimin n\u00eb 50%. Pas njoftimit t\u00eb vler\u00ebsimit, pagesa b\u00ebhet brenda 30 dit\u00ebve dhe ankimi paraqitet po brenda 30 dit\u00ebve, sipas nenit 106.<\/p>\n  <\/div><\/details>\n  <details><summary>Person fizik apo sh.p.k., cila form\u00eb kushton m\u00eb pak?<\/summary><div>\n  <p>N\u00ebn pragun e 14,000,000 LEK t\u00eb dyja format paguajn\u00eb zero tatim mbi fitimin, prandaj vendimi varet nga p\u00ebrgjegj\u00ebsia ligjore dhe nga kostoja administrative, jo nga tatimi. Mbi pragun, sh.p.k. paguan 15% mbi fitimin dhe 8% mbi dividendin kur e shp\u00ebrndan, pra rreth 21.8% n\u00eb total. Personi fizik paguan 15% deri 14,000,000 LEK fitim dhe 23% mbi tepric\u00ebn, pa tatim shtes\u00eb kur i t\u00ebrheq parat\u00eb.<\/p>\n  <\/div><\/details>\n  <details><summary>Kur nj\u00eb i vet\u00ebpun\u00ebsuar konsiderohet i pun\u00ebsuar?<\/summary><div>\n  <p>Kur 80% ose m\u00eb shum\u00eb e t\u00eb ardhurave bruto vijn\u00eb nga nj\u00eb klient i vet\u00ebm, ose kur 90% ose m\u00eb shum\u00eb vijn\u00eb nga m\u00eb pak se tre klient\u00eb. N\u00eb k\u00ebto raste zbatohen normat e tatimit mbi pag\u00ebn. Nga marsi 2026 \u00ebsht\u00eb shtuar Deklarata e Statusit t\u00eb Vet\u00ebpun\u00ebsuarit, me t\u00eb cil\u00ebn personi v\u00ebrteton pavar\u00ebsin\u00eb edhe kur kalon pragun.<\/p>\n  <\/div><\/details>\n  <details><summary>Cilat shpenzime njihen si t\u00eb zbritshme?<\/summary><div>\n  <p>Shpenzimet e kryera p\u00ebr t\u00eb fituar, siguruar dhe ruajtur t\u00eb ardhurat, brenda kufijve t\u00eb nenit 50. P\u00ebrfaq\u00ebsimi njihet deri 0.3% e t\u00eb ardhurave vjetore, sigurimi i jet\u00ebs dhe i sh\u00ebndetit deri 5% e pagave bruto. Shpenzimet pa dokument t\u00eb rregullt, gjobat dhe interesat nd\u00ebshkuese nuk njihen. Amortizimi ndjek grupet dhe normat e ligjit, jo politik\u00ebn e brendshme kontab\u00ebl.<\/p>\n  <\/div><\/details>\n  <details><summary>Kur paguhen k\u00ebstet e parapagimit t\u00eb tatimit?<\/summary><div>\n  <p>Tremujore, m\u00eb 31 mars, 30 qershor, 30 shtator dhe 31 dhjetor, ose mujore deri m\u00eb dat\u00ebn 15 kur zgjidhet kjo metod\u00eb, sipas nenit 63. Baza \u00ebsht\u00eb tatimi i vitit paraardh\u00ebs, nd\u00ebrsa p\u00ebr janarin, shkurtin dhe marsin merret tatimi i dy viteve m\u00eb par\u00eb. Kur tatimi i vitit paraardh\u00ebs \u00ebsht\u00eb zero, k\u00ebste nuk lindin.<\/p>\n  <\/div><\/details>\n<\/section>\n\n<!-- SHENIM -->\n<section class=\"alp-sec\">\n  <p class=\"alp-note\">Ky informacion \u00ebsht\u00eb i p\u00ebrgjithsh\u00ebm dhe i p\u00ebrdit\u00ebsuar m\u00eb 8 gusht 2026, sipas legjislacionit tatimor n\u00eb fuqi. P\u00ebr situat\u00ebn konkrete t\u00eb biznesit tuaj, na shkruani ose telefononi. Ne e kontrollojm\u00eb rastin tuaj p\u00ebrball\u00eb tekstit n\u00eb fuqi p\u00ebrpara se t\u00eb veproni.<\/p>\n<\/section>\n<\/div>\n\n<script>\n\/* 1. K\u00ebrkimi, kthen faqen ose artikullin q\u00eb i p\u00ebrgjigjet pyetjes *\/\n(function(){\n  var U='\/tatime\/';\n  var input=document.getElementById('alpSearch');\n  var rez=document.getElementById('alpRez');\n  var info=document.getElementById('alpSearchInfo');\n  if(!input||!rez) return;\n\n  var baza=[\n    {p:'Sa tatim mbi fitimin paguan biznesi im?',k:'tatim fitimi norma prag 14 milione zero 2029 sa paguaj biznesi',a:'Zero deri m\u00eb 31 dhjetor 2029 n\u00ebse xhiroja nuk kalon 14,000,000 LEK. Mbi pragun 15% p\u00ebr entitetet, dhe 15% deri 14,000,000 LEK fitim me 23% mbi tepric\u00ebn p\u00ebr biznesin individual.',n:'Ligji 29\/2023, nenet 24 dhe 69',u:U+'tatimi-mbi-fitimin\/normat-dhe-pragjet\/',t:'Faqe'},\n    {p:'Kur m\u00eb detyrohet TVSH-ja?',k:'tvsh prag 10 milione regjistrim 15 dite kur detyrohem duhet',a:'Kur xhiroja vjetore kalon 10,000,000 LEK. K\u00ebrkesa paraqitet brenda 15 dit\u00ebve nga kalimi i pragut. Regjistrimi vullnetar \u00ebsht\u00eb i mundur mbi 5,000,000 LEK.',n:'Ligji 92\/2014, nenet 117 dhe 122',u:U+'tvsh\/regjistrimi-dhe-cregjistrimi\/',t:'Faqe'},\n    {p:'Sa m\u00eb kushton nj\u00eb punonj\u00ebs?',k:'paga kosto kontribute 16.7 11.2 punedhenes punonjes sa kushton bruto neto',a:'Paga bruto plus 16.7% kontribute t\u00eb pun\u00ebdh\u00ebn\u00ebsit, mbi nj\u00eb baz\u00eb deri 186,416 LEK. P\u00ebr 100,000 LEK bruto kostoja shkon 116,700 LEK. Punonj\u00ebsit i mbahen 11.2% plus tatimi mbi pag\u00ebn.',n:'Ligji 7703\/1993, VKM 77\/2015',u:'\/kalkulatori-i-pages\/',t:'Mjet'},\n    {p:'Sa \u00ebsht\u00eb tatimi mbi dividendin?',k:'dividend 8 shperndarje fitimi asamble tatimi ortaket',a:'8% mbi fitimin e shp\u00ebrndar\u00eb, i mbajtur n\u00eb burim nga shoq\u00ebria dhe i deklaruar deri m\u00eb dat\u00ebn 20 t\u00eb muajit pasues. K\u00ebrkohet vendim i asambles\u00eb.',n:'Ligji 29\/2023, neni 59',u:U+'dividendi-dhe-tatimi-ne-burim\/dividendi\/',t:'Faqe'},\n    {p:'A dor\u00ebzohet deklarata kur nuk ka aktivitet?',k:'deklarata vjetore pa aktivitet zero gjobe 31 mars pezullim',a:'Po, deri m\u00eb 31 mars, edhe kur tatimi \u00ebsht\u00eb zero dhe edhe kur nuk ka pasur asnj\u00eb transaksion. Mosdor\u00ebzimi d\u00ebnohet me 3,000 deri 10,000 LEK sipas kategoris\u00eb.',n:'Ligji 9920\/2008, neni 113',u:U+'kalendari-dhe-afatet\/',t:'Faqe'},\n    {p:'A m\u00eb duhet t\u00eb dor\u00ebzoj DIVA?',k:'diva individ deklarata individuale dypunesim qira kush dorezon',a:'Po n\u00ebse kaloni pragun e t\u00eb ardhurave, keni m\u00eb se nj\u00eb pun\u00ebdh\u00ebn\u00ebs, ose keni t\u00eb ardhura nga qira, dividend, interesa dhe burime jasht\u00eb vendit. Afati \u00ebsht\u00eb 31 mars.',n:'Ligji 29\/2023, nenet 22 dhe 61',u:U+'deklarata-individuale-diva\/kush-e-dorezon\/',t:'Faqe'},\n    {p:'Sa \u00ebsht\u00eb gjoba p\u00ebr pages\u00eb me vones\u00eb?',k:'gjoba kamatevonesa vonese 0.06 7.8 mospagese interes penalitet',a:'0.06% e detyrimit p\u00ebr dit\u00eb vonese, deri 365 dit\u00eb, plus kamat\u00ebvonesa 7.8% n\u00eb vit. Kur nuk paguhet dot menj\u00ebher\u00eb, lejohet marr\u00ebveshje me k\u00ebste me 20% pages\u00eb t\u00eb menj\u00ebhershme.',n:'Ligji 9920\/2008, nenet 76 dhe 114',u:U+'kontrolli-dhe-gjobat\/gjobat-dhe-kamatevonesa\/',t:'Faqe'},\n    {p:'Deri sa lejohet pagesa cash?',k:'cash kufi 100000 500000 pos arka para ne dore limiti',a:'100,000 LEK p\u00ebr transaksion mes bizneseve dhe 500,000 LEK me individ\u00eb, nga 30 janari 2026. Tejkalimi d\u00ebnohet me 10% t\u00eb vler\u00ebs s\u00eb transaksionit.',n:'Ligji 9920\/2008, nenet 59 dhe 120',u:U+'fiskalizimi-dhe-faturimi\/pagesat-cash-dhe-pos\/',t:'Faqe'},\n    {p:'Person fizik apo sh.p.k., cila leverdis?',k:'person fizik shpk krahasim forma biznesi cila leverdis me mire kushton',a:'N\u00ebn pragun t\u00eb dyja paguajn\u00eb zero, prandaj vendos p\u00ebrgjegj\u00ebsia ligjore. Mbi pragun sh.p.k. paguan 15% plus 8% dividend, rreth 21.8%, nd\u00ebrsa personi fizik paguan 15% dhe 23% mbi tepric\u00ebn.',n:'Ligji 29\/2023, nenet 24, 40 dhe 59',u:U+'te-vetepunesuarit\/page-apo-vetepunesim\/',t:'Faqe'},\n    {p:'Sa koh\u00eb kam p\u00ebr t\u00eb korrigjuar deklarat\u00ebn?',k:'deklarate e ndryshuar korrigjim 24 muaj 6 muaj gabim rregulloj',a:'24 muaj p\u00ebr deklarat\u00ebn e ndryshuar, afat i shkurtuar nga 36 muaj. DIVA korrigjohet brenda 6 muajve dhe maksimumi dy her\u00eb.',n:'Ligji 9920\/2008, neni 67',u:U+'kontrolli-dhe-gjobat\/procedura-dhe-apelimi\/',t:'Faqe'},\n    {p:'Cilat shpenzime njihen si t\u00eb zbritshme?',k:'shpenzime zbritshme amortizim perfaqesim sponsorizim njihen kosto',a:'Shpenzimet e kryera p\u00ebr veprimtarin\u00eb, brenda kufijve ligjor\u00eb. P\u00ebrfaq\u00ebsimi njihet deri 0.3% e t\u00eb ardhurave dhe sigurimi i jet\u00ebs e i sh\u00ebndetit deri 5% e pagave bruto.',n:'Ligji 29\/2023, nenet 48 dhe 50',u:U+'tatimi-mbi-fitimin\/shpenzimet-e-zbritshme\/',t:'Faqe'},\n    {p:'Sa vjet mbarten humbjet?',k:'humbje e mbartur 5 vjet mbartje fitimi negativ',a:'Humbjet mbarten deri n\u00eb pes\u00eb vjet, me radh\u00eb kronologjike, dhe humbet e drejta kur ndryshon pron\u00ebsia mbi m\u00eb shum\u00eb se gjysm\u00ebn e kapitalit bashk\u00eb me veprimtarin\u00eb.',n:'Ligji 29\/2023',u:U+'tatimi-mbi-fitimin\/humbjet-e-mbartura\/',t:'Faqe'},\n    {p:'Kur paguhen k\u00ebstet e parapagimit?',k:'parapagime keste tremujore mujore rishikim 15 paradhenie',a:'Tremujore m\u00eb 31 mars, 30 qershor, 30 shtator dhe 31 dhjetor, ose mujore deri m\u00eb dat\u00ebn 15. Kur tatimi i vitit paraardh\u00ebs \u00ebsht\u00eb zero, k\u00ebste nuk lindin.',n:'Ligji 29\/2023, neni 63',u:U+'tatimi-mbi-fitimin\/parapagimet\/',t:'Faqe'},\n    {p:'Kur rimbursohet TVSH-ja?',k:'rimbursim tvsh teprica kreditore 60 dite eksport kthim',a:'Brenda 60 dit\u00ebve, dhe brenda 30 dit\u00ebve p\u00ebr eksportuesit, pasi plot\u00ebsohen kushtet e tepric\u00ebs kreditore.',n:'Ligji 92\/2014, neni 77',u:U+'tvsh\/rimbursimi\/',t:'Faqe'},\n    {p:'\u00c7far\u00eb ndodh kur nis nj\u00eb kontroll tatimor?',k:'kontroll tatimor njoftim 30 dite apelim te drejtat inspektim vizite',a:'Njoftimi vjen 30 dit\u00eb p\u00ebrpara, ose 10 dit\u00eb p\u00ebr vizit\u00ebn fiskale. Vet\u00ebdeklarimi brenda 30 dit\u00ebve para fillimit e ul d\u00ebnimin n\u00eb gjysm\u00eb. Ankimi paraqitet brenda 30 dit\u00ebve.',n:'Ligji 9920\/2008, nenet 81 dhe 106',u:U+'kontrolli-dhe-gjobat\/procedura-dhe-apelimi\/',t:'Faqe'},\n    {p:'Sa \u00ebsht\u00eb tatimi mbi pag\u00ebn?',k:'tatimi mbi pagen 13 23 50000 paga minimale zbritje rroga',a:'Paga deri 50,000 LEK n\u00eb muaj nuk tatohet. Mbi k\u00ebt\u00eb vler\u00eb zbatohet 13% deri 2,040,000 LEK t\u00eb ardhura vjetore dhe 23% mbi k\u00ebt\u00eb prag.',n:'Ligji 29\/2023, nenet 22 dhe 24',u:U+'pagat-dhe-kontributet\/tatimi-mbi-pagen\/',t:'Faqe'},\n    {p:'Kur duhet l\u00ebshuar dhe fiskalizuar fatura?',k:'fatura elektronike fiskalizim 72 ore parapagim afat leshoj',a:'Fatura l\u00ebshohet dhe fiskalizohet n\u00eb momentin e furnizimit. P\u00ebr parapagimet afati \u00ebsht\u00eb 72 or\u00eb, nd\u00ebrsa p\u00ebr importin fiskalizimi b\u00ebhet brenda 7 dit\u00ebve.',n:'Ligji 87\/2019, i ndryshuar',u:U+'fiskalizimi-dhe-faturimi\/fatura-elektronike\/',t:'Faqe'},\n    {p:'Si mbrohem nga taksimi i dyfisht\u00eb?',k:'taksim i dyfishte marreveshje certifikata rezidence i huaj jashte',a:'P\u00ebrmes marr\u00ebveshjes me vendin e origjin\u00ebs dhe certifikat\u00ebs s\u00eb rezidenc\u00ebs fiskale, e cila lejon zbatimin e norm\u00ebs s\u00eb reduktuar ose p\u00ebrjashtimin.',n:'Marr\u00ebveshjet dypal\u00ebshe n\u00eb fuqi',u:U+'te-huajt-dhe-taksimi-i-dyfishte\/marreveshjet\/',t:'Faqe'},\n    {p:'Sa \u00ebsht\u00eb taksa e nd\u00ebrtesave?',k:'taksa e prones ndertesa banese biznes vlera e tregut vendore bashkia',a:'Taksa e nd\u00ebrtesave llogaritet mbi vler\u00ebn e pron\u00ebs sipas kategoris\u00eb dhe bashkis\u00eb ku ndodhet, prandaj ndryshon nga nj\u00eb bashki n\u00eb tjetr\u00ebn.',n:'Vendimet e k\u00ebshillave bashkiak\u00eb',u:U+'taksat-vendore-dhe-taksa-e-prones\/taksa-e-ndertesave\/',t:'Faqe'},\n    {p:'Kur nj\u00eb i vet\u00ebpun\u00ebsuar rikualifikohet si i pun\u00ebsuar?',k:'vetepunesuar riklasifikim 80 perqind nje klient status profesion i lire',a:'Kur 80% ose m\u00eb shum\u00eb e t\u00eb ardhurave vijn\u00eb nga nj\u00eb klient i vet\u00ebm, ose 90% nga m\u00eb pak se tre klient\u00eb. Zbatohen normat e tatimit mbi pag\u00ebn.',n:'Udh\u00ebzimi nr. 26\/2023, i ndryshuar',u:U+'te-vetepunesuarit\/statusi-dhe-kontributet\/',t:'Faqe'},\n    {p:'\u00c7far\u00eb ndodh n\u00ebse nuk deklaroj nj\u00eb punonj\u00ebs?',k:'punonjes i padeklaruar gjobe 200000 e zeze informalitet',a:'Gjoba \u00ebsht\u00eb 200,000 LEK p\u00ebr subjektet e TVSH dhe tatimpaguesit e m\u00ebdhenj, dhe 50,000 LEK p\u00ebr t\u00eb tjer\u00ebt, ve\u00e7 detyrimeve prapavepruese p\u00ebr kontributet.',n:'Ligji 9920\/2008, neni 119',u:U+'pagat-dhe-kontributet\/deklarimi-ne-e-filing\/',t:'Faqe'},\n    {p:'Kur dor\u00ebzohen pasqyrat financiare?',k:'pasqyra financiare qkb 31 korrik asamble vendim bilanci',a:'Deri m\u00eb 31 korrik, n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit, bashk\u00eb me vendimin e asambles\u00eb p\u00ebr miratimin e tyre.',n:'Udh\u00ebzues praktik hap pas hapi',u:'\/si-te-dorezoni-pasqyrat-financiare-ne-qkb-dhe-vendimin-e-asamblese-deri-me-31-korrik-2026\/',t:'Artikull'},\n    {p:'\u00c7far\u00eb ndryshon te taksa e pron\u00ebs n\u00eb 2026?',k:'taksa e prones 2026 vlera e tregut ndryshim pasuria e paluajtshme',a:'Baza e taks\u00ebs kalon te vlera e tregut, prandaj ndryshon llogaritja p\u00ebr pronar\u00ebt e nd\u00ebrtesave dhe p\u00ebr bizneset me ambiente n\u00eb pron\u00ebsi.',n:'Analiz\u00eb e ndryshimit 2026',u:'\/taksa-mbi-pasurine-e-paluajtshme-2026\/',t:'Artikull'},\n    {p:'\u00c7far\u00eb \u00ebsht\u00eb tatimi minimal global?',k:'tatimi minimal global oecd pilari dy grupet shumekombeshe 2026',a:'Rregull nd\u00ebrkomb\u00ebtar q\u00eb prek grupet shum\u00ebkomb\u00ebshe mbi pragun e qarkullimit. Artikulli shpjegon k\u00eb prek konkretisht n\u00eb Shqip\u00ebri dhe \u00e7far\u00eb ndryshon n\u00eb 2026.',n:'Analiz\u00eb e plot\u00eb',u:'\/tatimi-minimal-global-ne-shqiperi-ke-prek-dhe-cfare-ndryshon-ne-2026\/',t:'Artikull'},\n    {p:'Si p\u00ebrgatitet nj\u00eb plan tatimor p\u00ebr vitin?',k:'plan tatimor vjetor pergatitje buxhet parashikim',a:'Nga afatet dhe detyrimet e vitit te parashikimi i tatimit dhe i kontributeve, hap pas hapi, edhe pa qen\u00eb ekonomist.',n:'Udh\u00ebzues praktik',u:'\/si-te-pergatisesh-nje-plan-tatimor-per-vitin-2026-edhe-pa-qene-ekonomist\/',t:'Artikull'}\n  ];\n\n  var STOP=' sa si ku kur cfare a me ne te i e nje per duhet eshte jane dhe nga qe se ka kam do mund nuk ose por im ime tuaj leke lek mije ';\n  function norm(t){return t.toLowerCase().replace(\/\u00eb\/g,'e').replace(\/\u00e7\/g,'c').replace(\/[^a-z0-9]+\/g,' ').trim();}\n  function fjalet(q){return norm(q).split(' ').filter(function(w){return w.length>2 && STOP.indexOf(' '+w+' ')<0;});}\n\n  function karta(z){\n    return '<div class=\"alp-rez-z\"><h4>'+z.p+'<\/h4><p>'+z.a+'<\/p>'+\n      '<div class=\"alp-rez-n\">'+z.n+' &nbsp;\u00b7&nbsp; <a href=\"'+z.u+'\">'+(z.t==='Artikull'?'Lexo artikullin':'P\u00ebrgjigja e plot\u00eb')+'<\/a><\/div><\/div>';\n  }\n  var kerkesa=null, koheMatesi=null;\n  function shpjego(lloji){\n    if(lloji==='post') return 'Artikull';\n    if(lloji==='page') return 'Faqe';\n    return 'Faqe';\n  }\n  function kerkoNeSit(q, kaVendore){\n    if(kerkesa && kerkesa.abort){ kerkesa.abort(); }\n    var kontrolluesi = ('AbortController' in window) ? new AbortController() : null;\n    kerkesa = kontrolluesi;\n    var cilesime = kontrolluesi ? { signal: kontrolluesi.signal } : {};\n    fetch('\/wp-json\/wp\/v2\/search?search=' + encodeURIComponent(q) + '&per_page=5', cilesime)\n      .then(function(r){ return r.ok ? r.json() : []; })\n      .then(function(d){\n        var vjeter = document.getElementById('alpSiti');\n        if (vjeter) { vjeter.parentNode.removeChild(vjeter); }\n        d = (d || []).filter(function(x){\n          return x && x.url && x.title;\n        }).filter(function(x){\n          return x.url.replace(\/\\\/$\/,'') !== location.href.replace(\/\\\/$\/,'').split('?')[0];\n        }).slice(0,4);\n        if (!d.length) {\n          if (!kaVendore) {\n            info.innerHTML = 'Nuk gjet\u00ebm p\u00ebrgjigje p\u00ebr k\u00ebt\u00eb pyetje. <a href=\"\/contact\/\">Na shkruani dhe p\u00ebrgjigjemi brenda 24 or\u00ebve.<\/a>';\n          }\n          return;\n        }\n        var h = '<div class=\"alp-siti\" id=\"alpSiti\"><div class=\"alp-siti-t\">Nga faqet dhe artikujt e tjer\u00eb<\/div>';\n        d.forEach(function(x){\n          h += '<div class=\"alp-siti-z\"><a href=\"' + x.url + '\">' + x.title + '<\/a>' +\n               '<div class=\"alp-siti-l\">' + shpjego(x.subtype) + '<\/div><\/div>';\n        });\n        rez.insertAdjacentHTML('beforeend', h + '<\/div>');\n        if (!kaVendore) { info.textContent = d.length + (d.length === 1 ? ' rezultat n\u00eb sajt' : ' rezultate n\u00eb sajt'); }\n      })\n      .catch(function(){\n        if (!kaVendore) {\n          info.innerHTML = 'Nuk gjet\u00ebm p\u00ebrgjigje p\u00ebr k\u00ebt\u00eb pyetje. <a href=\"\/contact\/\">Na shkruani dhe p\u00ebrgjigjemi brenda 24 or\u00ebve.<\/a>';\n        }\n      });\n  }\n  function kerko(q){\n    var ws=fjalet(q);\n    if(!ws.length){rez.innerHTML='';info.textContent='';return;}\n    var pikat=baza.map(function(z){\n      var teksti=norm(z.p+' '+z.k+' '+z.a), pike=0;\n      ws.forEach(function(w){ if(teksti.indexOf(w)>-1){pike++;} });\n      return {z:z,pike:pike};\n    }).filter(function(x){return x.pike>0;}).sort(function(a,b){return b.pike-a.pike;}).slice(0,3);\n    if(pikat.length){\n      info.textContent = pikat.length===1 ? 'Nj\u00eb p\u00ebrgjigje' : (pikat.length+' p\u00ebrgjigje');\n      rez.innerHTML = pikat.map(function(x){return karta(x.z);}).join('');\n    }else{\n      rez.innerHTML='';\n      info.textContent='Po k\u00ebrkojm\u00eb n\u00eb gjith\u00eb faqen...';\n    }\n    kerkoNeSit(q, pikat.length > 0);\n  }\n  input.addEventListener('input',function(){\n    if(koheMatesi){clearTimeout(koheMatesi);}\n    if(norm(input.value).length<3){rez.innerHTML='';info.textContent='';return;}\n    koheMatesi=setTimeout(function(){ kerko(input.value); }, 300);\n  });\n  [].forEach.call(document.querySelectorAll('.alp-chips .alp-chip'),function(b){\n    b.addEventListener('click',function(){\n      input.value=b.textContent;\n      kerko(input.value);\n      rez.scrollIntoView({behavior:'smooth',block:'nearest'});\n    });\n  });\n})();\n\n\/* 2. Profili tatimor *\/\n(function(){\n  var out=document.getElementById('alpOut'); if(!out) return;\n  var U='\/tatime\/';\n  var gj={forma:'shpk',xhiro:'nen10',pun:'po'};\n  var rrX=document.getElementById('alpRrXhiro'), rrP=document.getElementById('alpRrPun');\n  function rreshtat(){\n    var r=[],tit;\n    if(gj.forma==='individ'){\n      tit='Individ i pun\u00ebsuar';\n      r.push(['Tatimi mbi pag\u00ebn','13% dhe 23%','Pa tatim deri 50,000 LEK n\u00eb muaj, mbahet nga pun\u00ebdh\u00ebn\u00ebsi']);\n      r.push(['Kontributi i punonj\u00ebsit','11.2%','Mbi baz\u00ebn e pag\u00ebs, mbahet nga pun\u00ebdh\u00ebn\u00ebsi']);\n      r.push(['Deklarata individuale DIVA','Sipas normave vjetore','31 mars, kur lind detyrimi']);\n      r.push(['Zbritjet p\u00ebr f\u00ebmij\u00eb dhe arsim','48,000 dhe deri 100,000 LEK','Merren vet\u00ebm p\u00ebrmes DIVA']);\n    }else if(gj.forma==='huaj'){\n      tit='I huaj n\u00eb Shqip\u00ebri';\n      r.push(['Rezidenca fiskale','183 dit\u00eb ose vendbanim','P\u00ebrcakton \u00e7do detyrim tjet\u00ebr']);\n      r.push(['Marr\u00ebveshja p\u00ebr taksimin e dyfisht\u00eb','Sipas vendit t\u00eb origjin\u00ebs','K\u00ebrkohet certifikata e rezidenc\u00ebs']);\n      r.push(['Tatimi i mbajtur n\u00eb burim','15% dhe 8%','15% sh\u00ebrbimet, 8% dividendi, data 20']);\n      r.push(['Detyrimet e biznesit','Sipas form\u00ebs s\u00eb regjistrimit','T\u00eb nj\u00ebjta si p\u00ebr rezident\u00ebt']);\n    }else{\n      var shpk=gj.forma==='shpk';\n      tit=(shpk?'Sh.p.k. ose sh.a.':'Person fizik tregtar')+', xhiro '+\n        (gj.xhiro==='nen10'?'n\u00ebn 10,000,000 LEK':gj.xhiro==='mes'?'10 deri 14,000,000 LEK':'mbi 14,000,000 LEK')+\n        ', '+(gj.pun==='po'?'me punonj\u00ebs':'pa punonj\u00ebs');\n      if(gj.xhiro==='mbi14'){\n        r.push(['Tatimi mbi fitimin',shpk?'15%':'15% dhe 23%',shpk?'Mbi fitimin e tatuesh\u00ebm, deklarata 31 mars':'15% deri 14,000,000 LEK fitim, 23% mbi tepric\u00ebn']);\n        r.push(['K\u00ebstet e parapagimit','Sipas vitit paraardh\u00ebs','31 mars, 30 qershor, 30 shtator, 31 dhjetor']);\n      }else{\n        r.push(['Tatimi mbi fitimin','0%','Deri m\u00eb 31 dhjetor 2029. Deklarata vjetore mbetet e detyrueshme']);\n      }\n      if(gj.xhiro==='nen10'){\n        r.push(['TVSH','Nuk detyrohet','N\u00ebn pragun 10,000,000 LEK. Vullnetar mbi 5,000,000 LEK']);\n      }else{\n        r.push(['TVSH','20% ose 6%','Librat m\u00eb dat\u00ebn 11, deklarata dhe pagesa m\u00eb dat\u00ebn 14']);\n      }\n      if(gj.pun==='po'){\n        r.push(['Tatimi mbi pag\u00ebn dhe kontributet','16.7% dhe 11.2%','List\u00ebpagesa deri m\u00eb dat\u00ebn 20 t\u00eb muajit pasues']);\n      }else{\n        r.push(['Kontributet p\u00ebr vet\u00ebpun\u00ebsimin','Mbi baz\u00ebn e vet\u00ebdeklaruar','Minimumi paga minimale, data 20 pas tremujorit']);\n      }\n      r.push(['Fatura elektronike','Detyrim','N\u00eb moment, dhe brenda 72 or\u00ebve p\u00ebr parapagimet']);\n      if(shpk){\n        r.push(['Dividendi','8%','Kur shp\u00ebrndahet fitimi, me vendim asamblese']);\n        r.push(['Pasqyrat financiare','Detyrim vjetor','31 korrik, n\u00eb QKB']);\n      }\n    }\n    return {titulli:tit,rreshtat:r};\n  }\n  var L={\n    shpk:[['Normat dhe pragjet',U+'tatimi-mbi-fitimin\/normat-dhe-pragjet\/'],['Dividendi',U+'dividendi-dhe-tatimi-ne-burim\/dividendi\/'],['Kalendari i afateve',U+'kalendari-dhe-afatet\/']],\n    fizik:[['Regjimi dhe normat',U+'te-vetepunesuarit\/regjimi-dhe-normat\/'],['Statusi dhe kontributet',U+'te-vetepunesuarit\/statusi-dhe-kontributet\/'],['Kalendari i afateve',U+'kalendari-dhe-afatet\/']],\n    individ:[['Tatimi mbi pag\u00ebn',U+'pagat-dhe-kontributet\/tatimi-mbi-pagen\/'],['Kush dor\u00ebzon DIVA',U+'deklarata-individuale-diva\/kush-e-dorezon\/'],['Zbritjet',U+'deklarata-individuale-diva\/zbritjet\/']],\n    huaj:[['Rezidenca fiskale',U+'te-huajt-dhe-taksimi-i-dyfishte\/rezidenca-fiskale\/'],['Marr\u00ebveshjet',U+'te-huajt-dhe-taksimi-i-dyfishte\/marreveshjet\/'],['Tatimi i jorezidentit',U+'te-huajt-dhe-taksimi-i-dyfishte\/tatimi-i-jorezidentit\/']]\n  };\n  function vizato(){\n    var vetjak=gj.forma==='individ'||gj.forma==='huaj';\n    if(rrX){rrX.style.display=vetjak?'none':'';}\n    if(rrP){rrP.style.display=vetjak?'none':'';}\n    var d=rreshtat();\n    var h='<div class=\"alp-out-t\">'+d.titulli+'<\/div><table class=\"alp-table alp-shifra\"><thead><tr><th>Detyrimi<\/th><th>Norma<\/th><th>Kushti dhe afati<\/th><\/tr><\/thead><tbody>';\n    d.rreshtat.forEach(function(x){h+='<tr><td>'+x[0]+'<\/td><td>'+x[1]+'<\/td><td>'+x[2]+'<\/td><\/tr>';});\n    h+='<\/tbody><\/table><div class=\"alp-lidhjet\">';\n    L[gj.forma].forEach(function(l){h+='<a class=\"alp-lidhje\" href=\"'+l[1]+'\">'+l[0]+'<\/a>';});\n    out.innerHTML=h+'<\/div>';\n  }\n  [].forEach.call(document.querySelectorAll('.alp-opts[data-fusha]'),function(g){\n    var f=g.getAttribute('data-fusha');\n    [].forEach.call(g.querySelectorAll('.alp-opt'),function(b){\n      b.addEventListener('click',function(){\n        [].forEach.call(g.querySelectorAll('.alp-opt'),function(x){x.classList.remove('on');});\n        b.classList.add('on'); gj[f]=b.getAttribute('data-v'); vizato();\n      });\n    });\n  });\n  vizato();\n})();\n\n\/* 3. Kalkulator\u00ebt *\/\n(function(){\n  function fmt(n){return Math.round(n).toLocaleString('en-US');}\n  var bruto=document.getElementById('alpBruto');\n  if(bruto){\n    var KUFI=186416;\n    var kp=function(){\n      var b=+bruto.value, baza=Math.min(b,KUFI);\n      document.getElementById('alpBrutoV').textContent=fmt(b)+' LEK';\n      document.getElementById('alpK1').textContent=fmt(baza*0.167);\n      document.getElementById('alpK2').textContent=fmt(b+baza*0.167);\n      document.getElementById('alpK3').textContent=fmt(baza*0.112);\n      var vjetore=(b+baza*0.167)*12;\n      var v=document.getElementById('alpVerdiktPaga');\n      if(v){v.innerHTML='N\u00eb nj\u00eb vit ky punonj\u00ebs i kushton biznesit <b>'+fmt(vjetore)+' LEK<\/b>, pa p\u00ebrfshir\u00eb shp\u00ebrblimet dhe kostot e tjera.';}\n    };\n    bruto.addEventListener('input',kp); kp();\n  }\n  var fitim=document.getElementById('alpFitim');\n  if(fitim){\n    var kk=function(){\n      var f=+fitim.value;\n      var pf=f<=14000000?f*0.15:14000000*0.15+(f-14000000)*0.23;\n      var shM=f*0.15;\n      var shD=shM+(f-shM)*0.08;\n      document.getElementById('alpFitimV').textContent=fmt(f)+' LEK';\n      document.getElementById('alpPf').textContent=fmt(pf);\n      document.getElementById('alpShM').textContent=fmt(shM);\n      document.getElementById('alpSh').textContent=fmt(shD);\n      var dif=shD-pf;\n      var pqPf=(pf\/f*100).toFixed(1), pqSh=(shD\/f*100).toFixed(1);\n      var v=document.getElementById('alpVerdikt');\n      if(Math.round(dif)===0){\n        v.innerHTML='T\u00eb dyja format paguajn\u00eb nj\u00ebsoj, <b>'+pqPf+'%<\/b> e fitimit.';\n      }else if(dif>0){\n        v.innerHTML='Personi fizik paguan <b>'+fmt(dif)+' LEK m\u00eb pak<\/b> kur fitimi t\u00ebrhiqet i plot\u00eb, pra '+pqPf+'% p\u00ebrball\u00eb '+pqSh+'%. N\u00ebse fitimi mbetet n\u00eb shoq\u00ebri, t\u00eb dyja paguajn\u00eb 15%.';\n      }else{\n        v.innerHTML='Sh.p.k. paguan <b>'+fmt(-dif)+' LEK m\u00eb pak<\/b> edhe kur fitimi shp\u00ebrndahet, pra '+pqSh+'% p\u00ebrball\u00eb '+pqPf+'%.';\n      }\n    };\n    fitim.addEventListener('input',kk); kk();\n  }\n})();\n\n\/* 4. 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Pragu i tatimit 0% 14,000,000 LEK Pragu i TVSH 10,000,000 LEK Kontributet gjithsej 27.9% Dividendi 8% Tatimet [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-14925","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tatimet n\u00eb Shqip\u00ebri 2026, normat, afatet dhe ligjet - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Tatimet n\u00eb Shqip\u00ebri, normat, pragjet dhe afatet n\u00eb fuqi, me nenin e ligjit. 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