Every taxpayer who conducts a business with an annual turnover of less than or equal to 8,000,000 (eight million) lek\u00eb is subject to the simplified small business profit tax.<\/p>\n
Taxable Income<\/strong> Taxable income or taxable profit results from the difference between:<\/p>\n Clarification:<\/strong><\/p>\n Tax Rates<\/strong> Tatimi i thjeshtuar mbi fitimin, p\u00ebr tatimpaguesit me qarkullim vjetor nga 0 (zero) deri n\u00eb 5 (pes\u00eb) milion\u00eb lek\u00eb, \u00ebsht\u00eb 0 (zero) lek\u00eb n\u00eb vit.<\/p>\n Documentation Managemen<\/strong> Each of their purchases must be justified with:<\/p>\n Taxpayers are required to keep:<\/p>\n Clarification<\/strong> Tax payment<\/strong> Clarification<\/strong> Forma dhe p\u00ebrmbajtja e deklarat\u00ebs tatimore vjetore p\u00ebrcaktohen me udh\u00ebzim t\u00eb Ministrit t\u00eb Financave.<\/p>\n Gjat\u00eb periudh\u00ebs vijuese tatimore, tatimpaguesi paguan, te bankat e nivelit t\u00eb dyt\u00eb dhe Post\u00ebs Shqiptare, p\u00ebr llogari t\u00eb administrat\u00ebs tatimore, \u00e7do vit, sipas afateve:<\/p>\n
\nTotal 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
\nShkalla tatimore e aplikueshme mbi fitimin e tatuesh\u00ebm, p\u00ebr tatimpaguesit q\u00eb i n\u00ebnshtrohen tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl, me qarkullim vjetor nga 5 (pes\u00eb) deri n\u00eb 8 (tet\u00eb) milion\u00eb lek\u00eb, \u00ebsht\u00eb 5%.<\/p>\n
\nFor every sale made, they are obligated:<\/p>\n\n
\n
\n
\nFor 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>\n
\nAdvance payments of simplified profit tax, for the following year, for taxpayers with an annual turnover from 5 (five) to 8 (eight) million lek\u00eb, are calculated based on the data from the tax declaration of the previous year.<\/p>\n
\nP\u00ebr tatimpaguesit e regjistruar p\u00ebr her\u00eb t\u00eb par\u00eb gjat\u00eb vitit, tatimi i thjeshtuar mbi fitimin llogaritet n\u00eb baz\u00eb t\u00eb qarkullimit dhe t\u00eb fitimit t\u00eb tatuesh\u00ebm, t\u00eb parashikuar nga vet\u00eb tatimpaguesi, p\u00ebr periudh\u00ebn nga data e regjistrimit deri n\u00eb fund t\u00eb vitit t\u00eb par\u00eb kalendarik.<\/p>\n