{"id":16300,"date":"2022-10-08T18:35:46","date_gmt":"2022-10-08T18:35:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel\/"},"modified":"2022-10-08T18:35:46","modified_gmt":"2022-10-08T18:35:46","slug":"simplified-business-profit-tax","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime-2\/sipermarres\/te-veprosh-si-nje-biznes\/tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel\/","title":{"rendered":"Tatimi i thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl #2"},"content":{"rendered":"<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-1024x683.jpg\" alt=\"\" class=\"wp-image-15877\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>Every taxpayer who carries out a business with an annual turnover less than or equal to 8,000,000 (eight million) ALL is subject to the obligation to pay simplified profit tax for small businesses.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Taxable Income<\/h2>\n\n\n\n<p>Total revenue from small business activity means any type of revenue earned during the tax period and includes, but is not limited to:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>revenue generated from the supply of goods and services,<\/li><li>income from participations,<\/li><li>interest income,<\/li><li>income from the use of movable and immovable property, etc.<\/li><\/ul>\n\n\n\n<p>Taxable income or taxable profit is the difference between total revenues realized during the tax period and recognized expenses.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Clarification:<\/p><p>Deductible expenses are those incurred for profit, security, and profit retention purposes, to the extent that these expenses are proven and documented by the taxpayer, and when they are subject to limitations specified by this law.<\/p><\/blockquote>\n\n\n\n<p>Unknown expenditures are those defined in Article 13 of the Law <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/01\/Ligj-Nr-9632-date-30.10.2006-Per-sistemin-e-taksave-vendore-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">No. 9632, dated October 30, 2006 \u201cOn the local tax system\u201d<\/a>, unchanged<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Tax Rates<\/h2>\n\n\n\n<p>The applicable tax rate on taxable profit, for taxpayers subject to simplified tax on small business profits, with an annual turnover from 0 (zero) to 8 (eight) million lek\u00eb, is 0%. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Documentation Managemen<\/h2>\n\n\n\n<p>For every sale made, they are obligated:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Issue a simplified tax invoice to each taxable buyer who receives the supply.<\/li><li>For every individual final consumer buyer, it is mandatory to issue an invoice from the fiscal device.<\/li><li>Other documents approved in other legal or regulatory acts (e.g., passenger transport tickets, tax certificates).<\/li><\/ul>\n\n\n\n<p>Every purchase they make must be justified with a VAT invoice, when the purchase is made from persons registered as VAT taxpayers or a simplified tax invoice when the purchase is made from persons registered as taxpayers of simplified profit tax and who are not VAT taxpayers.<\/p>\n\n\n\n<p>Taxpayers are required to keep:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>sales book, where they chronologically record every sale made with a simple tax invoice as well as the total daily sales made with tax coupons;<\/li><li>the purchase book, where they record chronologically every purchase made with a tax invoice, with VAT, with a simple tax invoice;<\/li><li>expenditure and income book;<\/li><li>business activity report.<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><br>Clarification<br>For taxpayers who are subjects of simplified business profit tax and are registered for VAT, the sales and purchase ledgers kept for VAT purposes also serve for simplified business profit tax purposes.<\/p><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Declaration<\/h2>\n\n\n\n<p>Every taxpayer subject to the simplified tax on small business profits is required to file the annual tax return by February 10 of the year following the tax period, detailing the total income, deductible expenses, taxable profit, tax payable, as well as any other details specified by the Minister of Finance's directive for completing and submitting the annual tax return.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/96\/109\/tatimi-i-thjeshtuar-mbi-fitimin-e-biznesit-te-vogel\" target=\"_blank\" rel=\"noreferrer noopener\">General Directorate of Taxes.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c7do tatimpagues, i cili kryen nj\u00eb biznes, me an\u00eb t\u00eb t\u00eb cilit realizohet gjat\u00eb vitit fiskal qarkullim m\u00eb i vog\u00ebl ose i barabart\u00eb me 8 000 000 (tet\u00eb milion) lek\u00eb, i n\u00ebnshtrohet detyrimit t\u00eb pages\u00ebs s\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl. T\u00eb ardhurat e tatueshme T\u00eb ardhurat gjithsej, nga veprimtaria e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":15877,"parent":16235,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16300","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi i thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl #2 - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/en\/taxes-2\/contractor\/you-are-acting-like-a-business\/simplified-business-profit-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi i thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl #2 - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"\u00c7do tatimpagues, i cili kryen nj\u00eb biznes, me an\u00eb t\u00eb t\u00eb cilit realizohet gjat\u00eb vitit fiskal qarkullim m\u00eb i vog\u00ebl ose i barabart\u00eb me 8 000 000 (tet\u00eb milion) lek\u00eb, i n\u00ebnshtrohet detyrimit t\u00eb pages\u00ebs s\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl. 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