\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\u00eb) lek\u00eb, i n\u00ebnshtrohet detyrimit t\u00eb pages\u00ebs s\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl.<\/p>\n
Taxable Income<\/strong> T\u00eb ardhurat e tatueshme apo fitimi i tatuesh\u00ebm rezulton si diferenc\u00eb midis:<\/p>\n Sqarim:<\/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> \u00c7do blerje t\u00eb tyre jan\u00eb t\u00eb detyruar ta justifikojn\u00eb me:<\/p>\n Tatimpaguesitjan\u00eb t\u00eb detyruar t\u00eb mbajn\u00eb:<\/p>\n Sqarim<\/strong> Parapagimi i tatimit<\/strong> Sqarim<\/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 Me kryerjen e pages\u00ebs dhe marrjen e konfirmimit bankar t\u00eb kryerjes s\u00eb pages\u00ebs, tatimpaguesi shkon te zyrat rajonale t\u00eb sh\u00ebrbimit tatimpaguesve dhe, kundrejt paraqitjes s\u00eb dokumentit bankar t\u00eb pages\u00ebs, merr \u201cPull\u00ebn e tatimit\u201d t\u00eb k\u00ebstit, t\u00eb cil\u00ebn e vendos lart \u00e7ertifikat\u00ebs s\u00eb regjistrimit (NIPT).<\/p>\n Warning!\u00a0<\/strong>N\u00eb rast se aktiviteti i biznesit hapet, mbyllet apo pezullohet gjat\u00eb vitit fiskal, tatimi i thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl, \u00ebsht\u00eb proporcional me koh\u00ebn e zhvillimit t\u00eb aktivitetit dhe llogaritet n\u00eb baz\u00eb t\u00eb vet\u00ebdeklarimit t\u00eb tatimpaguesit.<\/p>\n Deklarimi<\/strong><\/p>\n
\nT\u00eb ardhurat gjithsej, nga veprimtaria e biznesit t\u00eb vog\u00ebl n\u00ebnkuptojn\u00eb \u00e7do lloj t\u00eb ardhure, t\u00eb realizuar gjat\u00eb periudh\u00ebs tatimore dhe p\u00ebrfshijn\u00eb, pa u kufizuar vet\u00ebm n\u00eb to:<\/p>\n\n
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\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
\nP\u00ebr \u00e7do shitje t\u00eb kryer jan\u00eb t\u00eb detyruar:<\/p>\n\n
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\nP\u00ebr tatimpaguesit, subjekte t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl q\u00eb jan\u00eb t\u00eb regjistruar n\u00eb TVSH, libri i shitjeve dhe libri i blerjeve t\u00eb mbajtura p\u00ebr efekte t\u00eb TVSH, sh\u00ebrbejn\u00eb si t\u00eb till\u00eb edhe p\u00ebr efekte t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl.<\/p>\n
\nK\u00ebstet e parapagimit t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin, p\u00ebr vitin vijues, p\u00ebr tatimpaguesit me qarkullim vjetor nga 5 (pes\u00eb) deri n\u00eb 8 (tet\u00eb) milion\u00eb lek\u00eb, llogariten n\u00eb baz\u00eb t\u00eb t\u00eb dh\u00ebnave t\u00eb deklarat\u00ebs tatimore t\u00eb nj\u00eb viti m\u00eb par\u00eb.<\/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\n