Ky ligj p\u00ebrcakton zbatimin e Tatimit mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n
Tatimin mbi Vler\u00ebn e Shtuar (TVSH) \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm mbi konsumin e mallrave dhe sh\u00ebrbimeve, proporcional me \u00e7mimin e tyre, q\u00eb i ngarkohet n\u00eb \u00e7do faz\u00eb t\u00eb prodhimit dhe procesit t\u00eb shp\u00ebrndarjes \u00e7mimit pa tatimin.<\/p>\n
Tatimit mbi vler\u00ebn e shtuar i n\u00ebnshtrohen, t\u00eb gjitha furnizimet e mallrave dhe sh\u00ebrbimeve, t\u00eb kryera kundrejt pages\u00ebs, brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, nga nj\u00eb person i tatuesh\u00ebm q\u00eb vepron si i till\u00eb dhe t\u00eb gjitha importet e mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n
N\u00eb pjes\u00ebt p\u00ebrb\u00ebr\u00ebse t\u00eb tij, paraqiten n\u00eb m\u00ebnyr\u00eb t\u00eb holl\u00ebsishme momentet m\u00eb ky\u00e7 t\u00eb zbatimit t\u00eb mekanizmit t\u00eb TVSH.<\/p>\n
K\u00ebshtu ligji jep p\u00ebrcaktime t\u00eb qarta lidhur me k\u00ebrkueshm\u00ebrin\u00eb e tatimit, me vendin e furnizmit, qoft\u00eb t\u00eb mallarve ashtu edhe sh\u00ebrbimeve. Nj\u00eb vend t\u00eb r\u00ebnd\u00ebsish\u00ebm z\u00eb trajtimi i holl\u00ebsish\u00ebm i nd\u00ebrkomb\u00ebtarizimit t\u00eb furnizimeve t\u00eb mallrave e sh\u00ebrbimeve, par\u00eb n\u00eb k\u00ebndv\u00ebshtrimin e skem\u00ebs s\u00eb funskionimit t\u00eb TVSH-s\u00eb.<\/p>\n
Personat e detyruar q\u00eb t\u00eb regjistrohen, q\u00eb t\u00eb mbajn\u00eb regjistrimet e tyre korente, q\u00eb t\u00eb deklarojn\u00eb dhe t\u00eb paguajn\u00eb TVSH-n\u00eb, z\u00ebn\u00eb nj\u00eb hap\u00ebsir\u00eb t\u00eb konsiderueshme n\u00eb struktur\u00ebn e k\u00ebtij ligji.<\/p>\n
P\u00ebrkund\u00ebr detyrimeve, ligji paraqet qart\u00eb edhe t\u00eb drejt\u00ebn e \u00e7do personi t\u00eb tatuesh\u00ebm p\u00ebr t\u00eb p\u00ebrfituar nga rimbursimi i TVSH.<\/p>\n
P\u00ebr her\u00eb t\u00eb par\u00eb, ligji trajton edhe skema t\u00eb ve\u00e7anta t\u00eb regjimeve tatimore t\u00eb TVSH-s\u00eb t\u00eb aplikuara n\u00eb Shqip\u00ebri.<\/p>\n
Ky tatim ka gjetur zbatim n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb nga muaji Korrik i vitit 1996. Ligji aktual Nr.92\/2014 dat\u00eb 24.7.2014 \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar\u201d \u00ebsht\u00eb hartuar n\u00eb kuad\u00ebr t\u00eb Projektit IPA 2007 \u201cMb\u00ebshtetje p\u00ebr Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve\u201d t\u00eb Shqip\u00ebris\u00eb p\u00ebr p\u00ebrafrimin e legjislacionit vendas me Acquis Communitaire.<\/p>\n