{"id":54451,"date":"2026-08-03T12:45:09","date_gmt":"2026-08-03T12:45:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=54451"},"modified":"2026-08-03T22:23:41","modified_gmt":"2026-08-03T22:23:41","slug":"tvsh","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/en\/tatime\/tvsh\/","title":{"rendered":"When and how is VAT applied?"},"content":{"rendered":"<link href=\"https:\/\/fonts.googleapis.com\/css2?family=DM+Sans:wght@400;500;600;700&#038;display=swap\" rel=\"stylesheet\">\n<style>\n.tv * { box-sizing: border-box; margin: 0; padding: 0; }\n.tv {\n  font-family: 'DM Sans', sans-serif;\n  color: #0D1F40;\n  padding: 40px 0 72px;\n}\n.tv-eyebrow {\n  font-size: 11px;\n  font-weight: 700;\n  color: #2563EB;\n  letter-spacing: .07em;\n  text-transform: uppercase;\n  margin-bottom: 8px;\n}\n.tv-intro {\n  font-size: 16px;\n  color: #4B5563;\n  line-height: 1.8;\n  margin-bottom: 28px;\n}\n.tv-pills {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n  margin-bottom: 44px;\n}\n.tv-pill {\n  display: inline-flex;\n  align-items: center;\n  gap: 6px;\n  background: #EFF6FF;\n  color: #1e3a8a;\n  font-size: 13px;\n  font-weight: 600;\n  padding: 7px 16px;\n  border-radius: 20px;\n  border: 1px solid #BFDBFE;\n}\n.tv-section { margin-bottom: 48px; 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}\n.tv-compare-text strong {\n  font-size: 15px;\n  font-weight: 700;\n  color: #0D1F40;\n  display: block;\n  margin-bottom: 4px;\n}\n.tv-compare-text span {\n  font-size: 13px;\n  color: #6B7280;\n  line-height: 1.5;\n}\n.tv-compare-arrow {\n  font-size: 22px;\n  color: #9CA3AF;\n  flex-shrink: 0;\n}\n.tv-divider {\n  border: none;\n  border-top: 1px solid #E5E7EB;\n  margin: 0 0 36px;\n}\n.tv-secondary {\n  display: flex;\n  gap: 10px;\n  flex-wrap: wrap;\n}\n.tv-sec {\n  background: #F9FAFB;\n  border: 1.5px solid #E5E7EB;\n  border-radius: 8px;\n  padding: 9px 18px;\n  text-decoration: none;\n  font-size: 14px;\n  font-weight: 500;\n  color: #374151;\n  transition: border-color .15s, color .15s;\n}\n.tv-sec:hover { border-color: #1e3a8a; color: #1e3a8a; }\n.tv-final {\n  background: #0D1F40;\n  border-radius: 12px;\n  padding: 52px 32px;\n  text-align: center;\n  margin-top: 52px;\n}\n.tv-final h2 {\n  font-size: 22px;\n  font-weight: 700;\n  color: #fff;\n  margin-bottom: 10px;\n}\n.tv-final p {\n  font-size: 15px;\n  color: #94A3B8;\n  line-height: 1.7;\n  max-width: 440px;\n  margin: 0 auto 28px;\n}\n.tv-final-btns {\n  display: flex;\n  gap: 12px;\n  justify-content: center;\n  flex-wrap: wrap;\n  margin-bottom: 20px;\n}\n.tv-final-btn {\n  display: inline-block;\n  padding: 13px 32px;\n  background: #fff;\n  color: #0D1F40 !important;\n  border: 2px solid #fff;\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.tv-final-btn-out {\n  display: inline-block;\n  padding: 13px 32px;\n  background: transparent;\n  color: #fff !important;\n  border: 2px solid rgba(255,255,255,.4);\n  border-radius: 8px;\n  font-size: 15px;\n  font-weight: 700;\n  text-decoration: none;\n  font-family: 'DM Sans', sans-serif;\n}\n.tv-final-trust {\n  font-size: 13px;\n  color: #64748B;\n  margin-bottom: 12px;\n}\n.tv-final-contact {\n  font-size: 13px;\n  color: #64748B;\n}\n.tv-final-contact a {\n  color: #93C5FD;\n  text-decoration: none;\n}\n@media (max-width: 600px) {\n  .tv-grid { grid-template-columns: 1fr; }\n  .tv-final { padding: 36px 20px; }\n  .tv-final-btns { flex-direction: column; align-items: center; }\n}\n<\/style>\n<div class=\"tv\">\n  <div class=\"tv-eyebrow\">Value Added Tax (VAT)<\/div>\n  <p class=\"tv-intro\">VAT is not a business expense but a tax that the business collects from the client and remits to the budget, after deducting the VAT paid on purchases. The obligation to register arises when annual turnover exceeds 10,000,000 lek, and once registered the cycle becomes monthly, with books due by the 11th and the return by the 14th.<\/p>\n  <div class=\"tv-pills\">\n    <span class=\"tv-pill\">\u2713 Threshold: 10,000,000 lek<\/span>\n    <span class=\"tv-pill\">\u2713 Standard rate: 20%<\/span>\n    <span class=\"tv-pill\">\u2713 Reduced rate: 6%<\/span>\n    <span class=\"tv-pill\">\u2713 Books: date 11<\/span>\n    <span class=\"tv-pill\">\u2713 Statement: date 14<\/span>\n  <\/div>\n  <div class=\"tv-section\">\n    <div class=\"tv-h2\">What do you find here?<\/div>\n    <div class=\"tv-grid\">\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/registration-and-deregistration\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Log in to the system<\/div>\n          <div class=\"tv-card-title\">Registration and deregistration<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">The threshold of 10,000,000 lek\u00eb and how it is measured, the request within 15 days, voluntary registration, and the conditions for exiting the scheme.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/declaration-and-books\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Every month<\/div>\n          <div class=\"tv-card-title\">Declaration and books<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">Sales and purchase books up to the 11th, statements and payments up to the 14th, pre-filing for fiscalization and corrections.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/reduced-rates\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Rates<\/div>\n          <div class=\"tv-card-title\">Reduced rates<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">Who enforces the 6% standard, how are accommodation facilities and agritourism treated, and what happens when two standards are combined on a single invoice?.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/exclusions\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Outside the scheme<\/div>\n          <div class=\"tv-card-title\">Exemptions<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">Exempt supplies, the difference between exemption and the zero rate, and the effect that exemption has on the right to deduct input tax.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/reimbursement\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">When there is credit remaining<\/div>\n          <div class=\"tv-card-title\">Refund<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">Credit excess conditions, the administrator's requests and deadlines, preliminary verification, and cases in which the procedure is suspended.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/imports-and-exports\/\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Outside the country<\/div>\n          <div class=\"tv-card-title\">Imports and exports<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">VAT at customs and its refund, zero-rated exports, services by non-residents and their invoicing.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n      <a class=\"tv-card\" href=\"\/en\/taxes\/tvsh\/special-regimes\/\" style=\"grid-column: 1 \/ -1;\">\n        <div class=\"tv-card-head\">\n          <div class=\"tv-card-label\">Sectors with their own rules<\/div>\n          <div class=\"tv-card-title\">Special Regimes<\/div>\n        <\/div>\n        <div class=\"tv-card-body\">\n          <p class=\"tv-card-desc\">Farmers and compensation, travel agencies, goods used under the margin scheme, auctions, and other special cases.<\/p>\n          <span class=\"tv-card-link\">Read \u2192<\/span>\n        <\/div>\n      <\/a>\n    <\/div>\n    <a class=\"tv-compare\" href=\"\/en\/taxes\/tvsh\/registration-and-deregistration\/\">\n      <div class=\"tv-compare-text\">\n        <strong>You don't cross the threshold. Is voluntary registration worth it?<\/strong>\n        <span>When the VAT deduction on purchases compensates for the additional work, and when only the administrative cost is recovered.<\/span>\n      <\/div>\n      <span class=\"tv-compare-arrow\">to<\/span>\n    <\/a>\n  <\/div>\n  <div class=\"tv-divider\"><\/div>\n  <div class=\"tv-section\">\n    <div class=\"tv-h2\">See also<\/div>\n    <div class=\"tv-secondary\">\n      <a class=\"tv-sec\" href=\"\/en\/taxes\/invoicing-and-billing\/\">Taxation and invoicing<\/a>\n      <a class=\"tv-sec\" href=\"\/en\/taxes\/corporate-income-tax\/\">Profit Tax<\/a>\n      <a class=\"tv-sec\" href=\"\/en\/taxes\/inspection-and-fines\/\">Inspection and fines<\/a>\n      <a class=\"tv-sec\" href=\"\/en\/taxes\/kalendari\/\">Calendar<\/a>\n      <a class=\"tv-sec\" href=\"\/en\/taxes\/\">All taxes<\/a>\n    <\/div>\n  <\/div>\n  <div class=\"tv-final\">\n    <h2>Would you like us to handle the VAT for you?<\/h2>\n    <p>AlProfit Consult keeps the books, reviews the statement before confirmation, and monitors the threshold throughout the year as part of the monthly subscription.<\/p>\n    <div class=\"tv-final-btns\">\n      <a class=\"tv-final-btn\" href=\"\/en\/offer\/\">Request a quote<\/a>\n      <a class=\"tv-final-btn-out\" href=\"\/en\/price-2\/\">View pricing<\/a>\n    <\/div>\n    <div class=\"tv-final-trust\">\u2713 No obligation \u00b7 \u2713 Confidentiality \u00b7 \u2713 Response within 24 hours<\/div>\n    <div class=\"tv-final-contact\">\n      <a href=\"tel:+355693232349\">+355 69 323 2349<\/a>\n      &nbsp;\u00b7&nbsp;\n      <a href=\"mailto:info@alprofitconsult.al\">info@alprofitconsult.al<\/a>\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>Tatimi mbi Vler\u00ebn e Shtuar TVSH nuk \u00ebsht\u00eb kosto e biznesit, por tatim q\u00eb biznesi mbledh nga klienti dhe e derdh n\u00eb buxhet, pasi zbret TVSH-n\u00eb e paguar n\u00eb blerje. Detyrimi p\u00ebr regjistrim lind kur qarkullimi vjetor kalon 10,000,000 lek\u00eb, dhe pas regjistrimit cikli b\u00ebhet mujor, me librat deri m\u00eb dat\u00ebn 11 dhe deklarat\u00ebn deri [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":14925,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-54451","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>TVSH n\u00eb Shqip\u00ebri. Pragu 10 milion\u00eb, normat dhe afatet - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Kur b\u00ebhet i detyruesh\u00ebm regjistrimi, normat 20%, 6% dhe 10%, librat deri m\u00eb dat\u00ebn 11 dhe deklarata deri m\u00eb dat\u00ebn 14. 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The 10 million threshold, rates and deadlines \u2013 AlProfit Consult","description":"When registration becomes mandatory, the rates are 20%, 61% and 101%; books must be filed by the 11th and the declaration by the 14th, in accordance with the law.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/en\/taxes\/tvsh\/","og_locale":"en_US","og_type":"article","og_title":"Kur dhe si zbatohet TVSH","og_description":"Kur b\u00ebhet i detyruesh\u00ebm regjistrimi, normat 20%, 6% dhe 10%, librat deri m\u00eb dat\u00ebn 11 dhe deklarata deri m\u00eb dat\u00ebn 14. 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