t\u00eb gjitha importet e mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<\/ul>\nPerson i tatuesh\u00ebm konsiderohet:<\/strong><\/p>\n\n- \u00e7do person, pavar\u00ebsisht nga forma e organizimit t\u00eb tij, i cili n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur kryen veprimtari ekonomike, cilido qoft\u00eb vendi dhe q\u00ebllimi ose rezultati i k\u00ebsaj veprimtarie.
\nEconomic activity includes any activity carried out by producers, traders, and persons supplying goods or services, including mining, agriculture, and professional activities.<\/li>\n - \u00e7do person rezident n\u00eb Shqip\u00ebri, qarkullimi vjetor i veprimtaris\u00eb ekonomike t\u00eb t\u00eb cilit \u00ebsht\u00eb mbi vler\u00ebn 2,000,000 lek\u00eb, q\u00eb \u00ebsht\u00eb kufiri minimal t\u00eb regjistrimit p\u00ebr TVSH-n\u00eb.<\/li>\n<\/ul>\n
Please note, you are required to register:<\/strong><\/p>\n\n- Within 15 days from the date the minimum threshold is exceeded, when your turnover over 12 consecutive months surpasses the limit.<\/li>\n
- Immediately within 15 days from the date the threshold is exceeded, if the minimum VAT registration limit is surpassed in less than 12 months.<\/li>\n
- When you import circulating goods (goods intended for trade), regardless of the actual or expected turnover.<\/li>\n<\/ul>\n
Sqarim<\/strong>
\nExempted from this rule are taxable persons who realize or anticipate realizing a turnover below the minimum registration threshold and import goods categorized as Tangible Fixed Assets (TFA) to be used for the purposes of their economic activity and not for trade. These taxable persons may import investment goods for use in their economic activity\u2014which is subject to the small business regime under the law\u2014without being required to undergo the normal VAT regime.<\/p><\/blockquote>\nSpecifics for Exporters<\/strong>
\nTaxable persons who carry out exports and whose turnover is below the minimum VAT registration threshold are not required to undergo the normal VAT regime.<\/p>\nP\u00ebrjashtim nga rregulli i p\u00ebrgjithsh\u00ebm<\/strong>
\nPersonat e tatuesh\u00ebm, q\u00eb ofrojn\u00eb sh\u00ebrbime n\u00eb veprimtari ekonomike, sipas profesioneve t\u00eb tilla si: avokat, noter, mjek i specializuar, dentist, dentist i specializuar, farmacist, infermier, veteriner, arkitekt, inxhinier, mjek-laborant, projektues, ekonomist, agronom, ekspert kontab\u00ebl i regjistruar, kontabilist i miratuar dhe vler\u00ebsues i pasuris\u00eb, si dhe kryejn\u00eb veprimtari ekonomike n\u00eb fush\u00ebn e hoteleris\u00eb, pavar\u00ebsisht nga qarkullimi vjetor, jan\u00eb persona t\u00eb tatuesh\u00ebm t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.
\nKy kusht p\u00ebr k\u00ebta persona vlen edhe n\u00ebse kryejn\u00eb veprimtari t\u00eb p\u00ebrjashtuar sipas ligjit.<\/p>\nTax Representative<\/strong>
\nWhen the person responsible for declaring and paying VAT is a taxable person not established in Albania (the country where the VAT must be paid), this person must appoint a tax representative in the Republic of Albania as the person responsible for the VAT payment.<\/p>\nThe registration of the tax representative is handled by the Regional Tax Directorate.<\/p>\n
Ju mund t\u00eb \u00e7regjistroheni:<\/strong><\/p>\n\n- Kur qarkullimi juaj n\u00eb 12 muajt e fundit kalendarik\u00eb bie n\u00ebn kufirin minimal t\u00eb regjistrimit. \u00c7regjistrimi, hyn n\u00eb fuqi 12 muaj pas dat\u00ebs s\u00eb paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr t\u2019iu n\u00ebnshtruar regjimit t\u00eb bizneseve t\u00eb vogla.<\/li>\n<\/ul>\n
Qarkullimi q\u00eb sh\u00ebrben p\u00ebr llogaritjen e pragut t\u00eb regjistrimit dhe p\u00ebrfshin:<\/strong><\/p>\n\n- qarkullimin e realizuar nga t\u00eb gjitha furnizimet e tatueshme t\u00eb mallrave dhe sh\u00ebrbimeve, pa p\u00ebrfshir\u00eb TVSH-n\u00eb;<\/li>\n
- furnizimet e p\u00ebrjashtuara dhe furnizimet e taksuara me shkall\u00eb tatimore 0%;<\/li>\n<\/ul>\n
Entities Not Considered Taxable Persons:<\/strong><\/p>\n\n- Non-profit organizations: For payments received from membership fees, funds, grants, and donations obtained for the non-profit purposes of the organization.<\/li>\n
- Employees: Any individual bound to an employer by an employment contract.<\/li>\n
- organet e pushtetit q\u00ebndror dhe vendor, organe t\u00eb tjera t\u00eb s\u00eb drejt\u00ebs publike, p\u00ebr veprimtari t\u00eb ushtrimit t\u00eb funksionit t\u00eb tyre si autoritete publike.<\/li>\n<\/ul>\n
Supply of Goods and Services
\nSupply of Goods
\n<\/strong>Me furnizim mallrash kuptohet transferimi i s\u00eb drejt\u00ebs p\u00ebr t\u00eb disponuar si pronar pasurin\u00eb e trup\u00ebzuar.<\/p>\nKonsiderohen gjithashtu si \u201cFurnizim malli\u201d edhe transaksionet e m\u00ebposhtme:<\/p>\n
\n- The transfer of ownership of property against payment, by order of\/or on behalf of a public authority or pursuant to the law.<\/li>\n
- The delivery of goods under a contract which provides for the leasing of goods for a certain period or the sale of goods on installments, where ownership passes upon payment of the final installment.<\/li>\n
- The transfer of goods based on a contract under which a commission is paid for the purchase or sale.<\/li>\n
- The supply of electricity, water, gas, heating or cooling energy, and other similar items.<\/li>\n<\/ul>\n
Supply of Goods for Consideration
\n<\/strong>A supply of goods is considered to be made for consideration (payment), in whole or in part, if the supplier directly or indirectly receives or is entitled to receive payment in cash or in kind for that supply, whether from the person supplied or any other person.<\/p>\nWarning!<\/strong>\u00a0The transfer of an economic activity does not constitute a supply of goods or services within the meaning of this law; instead, it constitutes a transfer of assets from the transferring taxable person to another person, who is treated as the successor of the transferor.<\/p>\nImportation of Goods
\n<\/strong>The importation of goods is the release for free circulation of goods within the territory of the Republic of Albania, as defined in the customs legislation in force.<\/p>\nSupply of Services<\/strong>
\nA \"supply of services\" is defined as any transaction that does not constitute a supply of goods. A service performed by an employee for their employer by reason of employment does not constitute a supply of services by the employee.<\/p>\nMixed Supplies<\/strong><\/p>\n\n- The supply of services included in a supply of goods is part of the supply of goods.<\/li>\n
- The supply of goods included in a supply of services is part of the supply of services.<\/li>\n
- The supply of services included in the importation of goods is part of the importation of goods.<\/li>\n<\/ul>\n
Place of Supply of Goods and Services
\nPlace of Supply of Goods<\/strong><\/p>\n\n- When goods are not dispatched or transported, the place of supply of goods is in Albania if the goods are located in Albania at the moment the supply is carried out.<\/li>\n
- When goods are dispatched or transported by the supplier, the buyer, or a third party, the place of supply is in Albania if the goods are located in Albania at the moment the dispatch or transport to the buyer begins.<\/li>\n
- When goods dispatched or transported by the supplier, the buyer, or a third party are installed or assembled (with or without testing) by or on behalf of the supplier, the place of supply is in Albania if the goods are installed or assembled in Albania.<\/li>\n<\/ul>\n
Place of Importation of Goods
\n<\/strong>The place of importation of goods is in Albania if goods originating from other territories are released for free circulation within the Albanian customs territory.<\/p>\nWarning!<\/strong> For goods which, upon entry into Albania, are not in free circulation and are subject to special customs regimes, the place of importation is in Albania if these goods are released from the aforementioned regimes or situations within the Albanian customs territory.<\/p>\nPlace of Supply of Services<\/strong><\/p>\nGeneral Rule
\n<\/strong>The place of supply of services is in Albania if the recipient of the service, a taxable person acting as such, has in Albania:<\/p>\n\n- Their business headquarters (seat of economic activity) or a fixed establishment;<\/li>\n
- Their domicile or habitual residence, in the absence of a business headquarters or a fixed establishment.<\/li>\n<\/ul>\n
Vendi i furnizimit t\u00eb sh\u00ebrbimit \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse marr\u00ebsi i sh\u00ebrbimit \u00ebsht\u00eb nj\u00eb person i patatuesh\u00ebm, nd\u00ebrsa furnizuesi i sh\u00ebrbimit, nj\u00eb person i tatuesh\u00ebm, ka n\u00eb Shqip\u00ebri:<\/p>\n
\n- selin\u00eb e veprimtaris\u00eb s\u00eb tij ekonomike ose nj\u00eb vendndodhje t\u00eb q\u00ebndrueshme, nga e cila jan\u00eb ofruar sh\u00ebrbimet ose;<\/li>\n
- Their domicile or habitual residence, in the absence of a business headquarters or a fixed establishment.<\/li>\n<\/ul>\n
Special Rules<\/strong>
\nIn other cases, depending on the status of the recipient (taxable or non-taxable person) and the type of service provided, the place of supply of services may be an exception to the general rule.<\/p>\nLindja e tatimit, k\u00ebrkueshm\u00ebria
\nGeneral Rule
\n<\/strong>P\u00ebr furnizimet brenda vendit, lindja e tatimit ndodh dhe TVSH-ja b\u00ebhet e k\u00ebrkueshme kur :<\/p>\n\n- furnizimi i mallrave ose<\/li>\n
- furnizimi i sh\u00ebrbimeve kryhet.<\/li>\n<\/ul>\n
For importation of goods, the tax becomes chargeable and VAT becomes due when the importation of goods is completed.<\/p>\n
Special Rules<\/strong><\/p>\n\n- For any payment made before the supply of goods is carried out or before the completion of the service, VAT becomes due upon receipt of the paid amount.<\/li>\n
- In cases where a tax invoice is issued before the supply, VAT becomes due at the moment the invoice is issued.<\/li>\n
- If partial or successive payments are made for supplies of goods or services, these supplies are considered completed at the end of each period to which the payments refer.<\/li>\n
- Supplies of goods and services provided continuously over a period of time, including construction operations, are considered completed in the same month in which the invoice is issued.<\/li>\n
- For goods which are not in free circulation and are subject to special customs regimes upon entry into Albania, the tax becomes chargeable and VAT becomes due when these goods are released from said regimes.<\/li>\n<\/ul>\n
Taxable Amount
\nThe taxable amount includes everything that constitutes the corresponding value that the supplier of goods or services receives or will receive from the buyer, client, or a third party in exchange for the supply\u2014including subsidies directly linked to the price of these supplies\u2014excluding VAT.<\/p>\n
The taxable amount of imported goods consists of the value determined at import by the customs authority, based on the customs legislation in force in the Republic of Albania.<\/p>\n
Elements Included in the Taxable Amount:<\/strong><\/p>\n\n- Taxes, duties, levies, fees, and similar charges, excluding VAT.<\/li>\n
- Incidental expenses, such as commissions, packaging, transport, and insurance costs.<\/li>\n
- The value of packaging when it is non-returnable.<\/li>\n<\/ul>\n
Elements Not Included in the Taxable Amount:<\/strong><\/p>\n\n- Price reductions for early payment discounts.<\/li>\n
- Price discounts and rebates granted to the buyer or client.<\/li>\n
- Amounts received by a taxable person from their client as reimbursement for expenses incurred in the name and on behalf of the latter.<\/li>\n<\/ul>\n
Tax Rates
\nStandard VAT Rate
\n<\/strong>Shkalla standarde e tatimit mbi vler\u00ebn e shtuar p\u00ebr furnizimet e mallrave dhe sh\u00ebrbimeve, e cila aplikohet si nj\u00eb p\u00ebrqindje e vler\u00ebs s\u00eb tatueshme, \u00ebsht\u00eb 20 p\u00ebr qind.<\/p>\n0% VAT Rate
\n<\/strong>The 0% VAT rate is applicable to:<\/p>\n\n- Export of goods;<\/li>\n
- Supply of goods to non-profit organizations;<\/li>\n
- Supply of services consisting of work on imported goods to be processed in Albania and subsequently dispatched outside of Albania;<\/li>\n
- Supply of services directly linked to the export or import of goods;<\/li>\n
- Certain operations related to the international transport of goods and passengers;<\/li>\n
- Supplies of goods and services carried out within the framework of diplomatic and consular relations;<\/li>\n
- Supplies of goods and services to international organizations and their members;<\/li>\n
- Supplies of goods and services for the armed forces of other NATO member states;<\/li>\n
- Supply of gold to the Bank of Albania.<\/li>\n<\/ul>\n
Goods in the Personal Baggage of Travelers
\n<\/strong>Goods intended to be transported in the personal baggage of travelers are also considered exports and are taxed at 0%, provided that:<\/p>\n\n- The traveler is not established within the Republic of Albania;<\/li>\n
- The goods are transferred outside of Albania within three months following the month of supply;<\/li>\n
- The total value of the supply, including VAT, is not less than 120,000 (one hundred and twenty thousand) ALL.<\/li>\n<\/ul>\n
P\u00ebrjashtimet, furnizimet
\nDisa lloje furnizime t\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve, p\u00ebr q\u00ebllime t\u00eb interesit t\u00eb p\u00ebrgjithsh\u00ebm, apo p\u00ebrcaktimit t\u00eb ve\u00e7ant\u00eb n\u00eb ligj, megjith\u00ebse jan\u00eb t\u00eb p\u00ebrfshira n\u00eb fush\u00ebn e zbatimit t\u00eb TVSH-s\u00eb, jan\u00eb t\u00eb p\u00ebrjashtuara nga zbatimi i taksimit me TVSH.
\nP\u00ebr m\u00eb tep\u00ebr referojuni Ligjit nr.92\/2014 \u201cP\u00ebr TVSH\u201d- nenet 51 -56<\/p>\n
Right to Deduct VAT
\nPrinciple of VAT Deduction
\n<\/strong>A taxable person has the right to deduct from the VAT calculated for taxable transactions the amounts of VAT paid, to the extent that the goods and services received are used by the taxable person for the purposes of these taxable transactions.<\/p>\nSpecifically:<\/p>\n
\n- VAT paid or payable in the Republic of Albania for supplies of goods and services provided or to be provided by another taxable person;<\/li>\n
- VAT paid for goods imported into Albania.<\/li>\n<\/ul>\n
Sh\u00ebnim: N\u00eb ligjin e TVSH-s\u00eb, holl\u00ebsisht, paraqiten raste t\u00eb ve\u00e7anta t\u00eb aplikimit t\u00eb s\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH.<\/p>\n
The right to deduct arises and is applied when:<\/p>\n
\n- It serves the taxable activity;<\/li>\n
- The deductible VAT becomes chargeable;<\/li>\n
- It is formally supported by a legal justifying document (tax invoice, customs import declaration).<\/li>\n<\/ul>\n
Application of Partial VAT Deduction (Pro-rata)<\/strong>
\nIf goods and services are used by a taxable person both for transactions that grant the right to deduct VAT and for transactions that do not, only the portion of VAT related to the first category of transactions is deductible.<\/p>\nRefund
\nConditions for VAT Refund<\/strong>
\nA taxable person may request a refund of the excess VAT credit if:<\/p>\n\n- personi i tatuesh\u00ebm ka mbartur tepric\u00ebn e TVSH-s\u00eb s\u00eb zbritshme p\u00ebr 3 muaj radhazi;<\/li>\n
- TVSH-ja e k\u00ebrkuar p\u00ebr t\u2019u rimbursuar \u00ebsht\u00eb mbi 400 000 lek\u00eb.<\/li>\n<\/ul>\n
When is a refund granted?
\n<\/strong>Exporters have the right to request a refund whenever their credit balance exceeds 400,000 ALL, without being subject to the first condition (the 3-month period).
\nThe tax administration completes the refund procedure within 30 days from the submission date of the request for exporting taxable persons.
\nThe tax administration completes the refund procedure within 60 days from the submission date of the request for non-exporting taxable persons.<\/p>\nWhere is the refund request submitted?<\/strong>
\nTaxable persons must submit the VAT refund request to the VAT Refund Directorate at the General Directorate of Taxes. This request is submitted using the approved form: \"Request for VAT Refund\", which can be found below.<\/p>\nThe payment of the refundable credit balance is processed within five days through the treasury system, in accordance with the rules established by the Minister of Finance.<\/p>\n
Person Liable for Payment of VAT<\/p>\n
\n- VAT is payable by the taxable person who carries out a taxable supply of goods or services, except where otherwise specified.<\/li>\n
- VAT is payable by the taxable person or the non-taxable legal entity, identified for VAT, to whom the services are supplied, if these services are provided by a taxable person not established within the territory of the Republic of Albania.<\/li>\n
- VAT is payable by any person who indicates VAT on an invoice.<\/li>\n
- When an issued invoice does not correspond to the actual supply of goods or services, or indicates a price that is not effectively paid by the buyer, VAT is payable by the person who issued the invoice.<\/li>\n
- For imports, VAT is paid by the person or persons responsible for paying customs duties, as defined in the Customs Code of the Republic of Albania.<\/li>\n
- VAT is paid by the person who releases the goods for free circulation from special customs regimes.<\/li>\n<\/ul>\n
Warning!\u00a0<\/strong>A taxable person to whom a supply of goods or services has been made\u2014and who is aware, or cannot deny the fact, that the VAT due (or part of it) on this supply or any previous supplies has remained unpaid due to fraud\u2014is jointly liable with the supplier for the payment of the VAT.<\/p>\nObligations of Taxable Persons
\nA taxable person must become identifiable. They must be equipped with a Unique Identification Number (NUIS) issued by the National Business Center (QKB), a number which is recorded on the certificate issued for this purpose.
\nThe taxable person must ensure that an invoice is issued in the following cases:<\/p>\n
\n- For every supply of goods or services carried out for another taxable or non-taxable person;<\/li>\n
- For any payment made prior to the supply of goods or before the completion of the service;<\/li>\n
- Periodically, for several supplies of goods or services provided on a regular or continuous basis between the taxable person and their client within the same month in which the supplies occurred;<\/li>\n
- In the construction sector, a tax invoice must be issued every month;<\/li>\n
- An invoice may also be issued by the buyer or the client of a good or service (self-billing) for supplies received from a taxable person.<\/li>\n<\/ul>\n
The form and content of the VAT tax invoice are approved by the Minister of Finance.<\/p>\n
A taxable person may issue a simplified invoice for values under 40,000 ALL, provided the buyer does not request a standard VAT tax invoice.<\/p>\n
Personi i\u00a0tatuesh\u00ebm, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb librin e blerjeve dhe t\u00eb shitjeve, ku regjistron, t\u00eb gjitha blerjet dhe shitjet e kryera n\u00eb periudh\u00ebn tatimore (muaji). Libri i blerjeve dhe i shitjeve, dor\u00ebzohet elektronikisht jo m\u00eb von\u00eb se data 10 e muajit q\u00eb pason periudh\u00ebn tatimore q\u00eb deklarohet.<\/p>\n
VAT Declaration: Every taxable person must submit a VAT declaration containing all necessary information used to calculate the VAT due, the deductible VAT amount, the taxable values of transactions related to these calculations, and the value of exempt supplies.<\/p>\n
Modeli i deklarat\u00ebs miratohet nga Ministri i Financave.<\/p>\n
Deklarata e TVSH-s\u00eb, duhet t\u00eb dor\u00ebzohet jo m\u00eb von\u00eb se 14 dit\u00eb pas p\u00ebrfundimit t\u00eb periudh\u00ebs tatimore q\u00eb deklarohet.<\/p>\n
Special Schemes
\nThe special VAT application regimes in Albania are as follows:<\/p>\n
\n- Regime for travel agencies;<\/li>\n
- Special regime applied to the sale of second-hand goods, works of art, collectors' items, and antiques;<\/li>\n
- Profit margin regime;<\/li>\n
- Auction sales regime;<\/li>\n
- Special regime: Compensation scheme for agricultural producers;<\/li>\n
- Special regime on investment gold.<\/li>\n<\/ul>\n
Source: General Directorate of Taxes.<\/a><\/p>","protected":false},"excerpt":{"rendered":"Tatimi mbi vler\u00ebn e shtuar (TVSH) \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm, mbi konsumin e mallrave dhe sh\u00ebrbimeve. TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje, mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve dhe b\u00ebhet i paguesh\u00ebm, pasi m\u00eb par\u00eb zbritet TVSH q\u00eb r\u00ebndon drejtp\u00ebrdrejt, elementet e kostos s\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve. Tatimit mbi vler\u00ebn e shtuar […]<\/p>","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[69],"class_list":["post-11173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-tatime"],"yoast_head":"\n
Tatimi mbi vler\u00ebn e shtuar - 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\/tatimi-mbi-vleren-e-shtuar-2\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi vler\u00ebn e shtuar - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Tatimi mbi vler\u00ebn e shtuar (TVSH) \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm, mbi konsumin e mallrave dhe sh\u00ebrbimeve. TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje, mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve dhe b\u00ebhet i paguesh\u00ebm, pasi m\u00eb par\u00eb zbritet TVSH q\u00eb r\u00ebndon drejtp\u00ebrdrejt, elementet e kostos s\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve. 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