{"id":1208,"date":"2019-06-08T17:43:11","date_gmt":"2019-06-08T17:43:11","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=1208"},"modified":"2019-06-08T17:43:11","modified_gmt":"2019-06-08T17:43:11","slug":"pajisjet-fiskale-pyetje-dhe-pergjigje","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/pajisjet-fiskale-pyetje-dhe-pergjigje\/","title":{"rendered":"Pajisjet fiskale (Pyetje dhe P\u00ebrgjigje)"},"content":{"rendered":"<div class=\"tekst\">\n<p><strong>Cili \u00ebsht\u00eb baza\u00a0ligjore mbi implementimin e paisjeve fiskale?<\/strong><\/p>\n<p><a href=\"https:\/\/www.tatime.gov.al\/c\/4\/161\/162\/baza-ligjore\" target=\"_blank\" rel=\"noopener noreferrer\">Klikoni k\u00ebtu<\/a> p\u00ebr baz\u00ebn\u00a0ligjore.<\/p>\n<p><strong>Ku duhet t\u00eb furnizohemi me paisje fiskale sipas k\u00ebrkesave t\u00eb legjislacionit fiskal?<br \/>\n<\/strong>Mbi baz\u00ebn e li\u00e7ensimit t\u00eb b\u00ebr\u00eb prej Ministrit t\u00eb Financave, pas tenderit nd\u00ebrkomb\u00ebtar t\u00eb hapur t\u00eb organizuar nga Ministria e Financave kan\u00eb fituar t\u00eb drejt\u00ebn e furnizimit dhe mir\u00ebmbajtjes me paisje fiskale 5 shoq\u00ebri. P\u00ebr informacion mbi shoq\u00ebrit\u00eb e autorizuara <a href=\"https:\/\/www.tatime.gov.al\/c\/4\/161\/163\/shoqerite-e-autorizuara\" target=\"_blank\" rel=\"noopener noreferrer\">klikoni k\u00ebtu<\/a>.<\/p>\n<p><strong>N\u00eb cilat raste nj\u00eb subjekt tatimpagues detyrohet t\u00eb pajiset dhe t\u00eb p\u00ebrdor\u00eb pajisjet fiskale?<br \/>\n<\/strong>Sipas Ligjit Nr. 9920, dat\u00eb 19.05.2008,&#8221;P\u00ebr Procedurat Tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221; i ndryshuar, neneve 54, 55, 56, p\u00ebrmbajtjen e t\u00eb cil\u00ebve do ta gjeni m\u00eb posht\u00eb, sqarohet detyrimi dhe kushtet n\u00eb t\u00eb cilat tatimpaguesit i p\u00ebrdorin paisjet fiskale:<\/p>\n<blockquote><p>Neni 54<br \/>\nTax Coupon<br \/>\n3. T\u00eb gjith\u00eb tatimpaguesit e shitjeve me pakic\u00eb, q\u00eb shesin mallra apo ofrojn\u00eb sh\u00ebrbime n\u00eb mjedise apo nj\u00ebsi t\u00eb p\u00ebrhershme, t\u00eb hapura p\u00ebr publikun, duhet t\u00eb instalojn\u00eb pajisje fiskale dhe t\u00eb l\u00ebshojn\u00eb kupona tatimor\u00eb p\u00ebr \u00e7do transaksion.<\/p>\n<p><strong>Pajisjet fiskale<\/strong><br \/>\nNeni 55<br \/>\nDetyrimi p\u00ebr p\u00ebrdorimin e pajisjeve fiskale:<\/p>\n<ol>\n<li>Tatimpaguesit, q\u00eb kryejn\u00eb qarkullimin e mallrave dhe t\u00eb sh\u00ebrbimeve, p\u00ebr t\u00eb cilat pagesat nuk kryhen n\u00ebp\u00ebrmjet bank\u00ebs, jan\u00eb t\u00eb detyruar t\u00eb fusin dhe t\u00eb p\u00ebrdorin sistemin fiskal, n\u00ebp\u00ebrmjet p\u00ebrdorimit t\u00eb pajisjeve fiskale, p\u00ebr regjistrimin e pagesave me para n\u00eb dor\u00eb dhe p\u00ebr l\u00ebshimin n\u00eb m\u00ebnyr\u00eb t\u00eb detyrueshme, t\u00eb kuponit tatimor.Ndalohet mbajtja apo p\u00ebrdorimi i pajisjeve fiskale dhe sistemeve t\u00eb monitorimit t\u00eb qarkullimit, t\u00eb ndryshme nga ato t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj apo aktet n\u00ebnligjore n\u00eb zbatim t\u00eb k\u00ebtij ligji.<br \/>\n(Ndryshuar me Ligj Nr. 99\/2015, dat\u00eb 23.09.2015. Botuar n\u00eb Fletoren Zyrtare Nr. 187, dat\u00eb 28 tetor 2015).<\/li>\n<li>K\u00ebshilli i Ministrave miraton karakteristikat teknike e funksionale t\u00eb pajisjeve fiskale, t\u00eb sistemit t\u00eb integruar t\u00eb kompjuterizuar p\u00ebr transferimet periodike, automatike t\u00eb deklarimeve financiare, t\u00eb sistemit t\u00eb komunikimit, procedur\u00ebn dhe dokumentacionin p\u00ebr miratimin e tyre, kriteret p\u00ebr pajisjen me autorizim t\u00eb shoq\u00ebrive, q\u00eb ofrojn\u00eb pajisjet fiskale, si dhe kushtet e heqjes s\u00eb autorizimit p\u00ebr k\u00ebto shoq\u00ebri.<\/li>\n<li>Ministri i Financave, me udh\u00ebzim, miraton procedur\u00ebn dhe dokumentacionin p\u00ebr miratimin p\u00ebr p\u00ebrdorim t\u00eb pajisjeve fiskale, elementet e kuponit tatimor, m\u00ebnyr\u00ebn e kontrollit dhe kontrollin e pajisjes fiskale, distanc\u00ebn e ruajtjes s\u00eb kuponit tatimor dhe rregullat p\u00ebr mir\u00ebmbajtjen e tyre teknike e t\u00eb sh\u00ebrbimit.<\/li>\n<\/ol>\n<p>Neni 56<br \/>\nKontrolli i sistemit automatik t\u00eb mbledhjes s\u00eb t\u00eb dh\u00ebnave t\u00eb pajisjeve fiskale:<\/p><\/blockquote>\n<blockquote><p>\u00a0\u00a0\u00a0\u00a0 1.Ministri i Financave mund t\u00eb vendos\u00eb q\u00eb mbledhja e t\u00eb dh\u00ebnave t\u00eb pajisjeve fiskale t\u00eb b\u00ebhet n\u00ebp\u00ebrmjet nj\u00eb sistemi\u00a0\u00a0\u00a0 automatik.<\/p><\/blockquote>\n<blockquote><p>\u00a0\u00a0 2.Sh\u00ebrbimi i sistemit t\u00eb kontrollit automatik mund t\u00eb kryhet nga subjektet e pajisura me autorizim nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve, n\u00eb baz\u00eb t\u00eb kritereve t\u00eb parashikuara me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p><\/blockquote>\n<p>Sipas pik\u00ebs 1, t\u00eb VKM Nr.781, dat\u00eb 14.11.2007:<\/p>\n<blockquote><p>\n&#8220;Tatimpaguesit, t\u00eb cil\u00ebt shesin mallra, prodhime apo kryejn\u00eb furnizime t\u00eb sh\u00ebrbimeve n\u00eb lokale apo nj\u00ebsi t\u00eb hapura p\u00ebr publikun , p\u00ebr t\u00eb cilat pagesat nuk kryhen n\u00ebp\u00ebrmjet bank\u00ebs, jan\u00eb t\u00eb detyruar t\u00eb p\u00ebrdorin paisje fiskale p\u00ebr regjistrimin e pagesave me para n\u00eb dor\u00eb dhe t\u00eb l\u00ebshojn\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb detyrueshme , kuponin tatimor&#8221;.<\/p><\/blockquote>\n<p><strong>A duhet t\u00eb pajiset nj\u00eb shoq\u00ebri me pajisje fiskale p\u00ebr shitjen e mallrave n\u00eb rastet kur p\u00ebrdor nj\u00eb sistem t\u00eb kompjuterizuar p\u00ebr t\u00eb cilin ka marr\u00eb edhe miratimin e fatur\u00ebs tatimore t\u00eb autorizuar nga DPT-ja?<br \/>\n<\/strong>Kuponi tatimor l\u00ebshohet n\u00eb \u00e7do rast kur ark\u00ebtohen pagesa me para n\u00eb dor\u00eb nga furnizimi i mallrave apo sh\u00ebrbimeve n\u00eb nj\u00ebsi t\u00eb hapura p\u00ebr publikun dhe pavar\u00ebsisht se shoq\u00ebria e cila ka marr\u00eb autorizimin e p\u00ebrdorimit t\u00eb fatur\u00ebs kompjuterike apo edhe ajo e cila p\u00ebrdor fatura tatimore t\u00eb shp\u00ebrndara nga organi tatimor, \u00ebsht\u00eb e detytruar t\u00eb p\u00ebrdore paisjen fiskale.<\/p>\n<p><strong>Kur nj\u00eb tatimpaguesi p\u00ebrdor pajisje fiskale p\u00ebr shitjen e mallrave apo sh\u00ebrbimeve t\u00eb cilat nuk i ka bler\u00eb nga nj\u00eb prej shoq\u00ebrive t\u00eb licensuara nga Ministri i Financave n\u00eb zbatim t\u00eb VKM nr. 781, dat\u00eb 14.11.2007, a konsiderohen k\u00ebto pajisje t\u00eb vlefshme<br \/>\n<\/strong>Vet\u00ebm paisjet fiskale t\u00eb furnizuara nga 5 shoq\u00ebrit\u00eb e li\u00e7ensuara nga Ministri i Financave, t\u00eb cilat nxjerrin kupona tatimor n\u00eb zbatim t\u00eb Udh\u00ebzimit t\u00eb Ministrit t\u00eb Financave nr, 39, dat\u00eb 09.12.2009 &#8220;P\u00ebr administrimin dhe dokumentimin e procedurave t\u00eb pajisjeve fiskale&#8221; jan\u00eb t\u00eb njohura p\u00ebr \u00e7\u00ebshtje fiskale.<\/p>\n<p><strong>Kur nj\u00eb tatimpagues, p\u00ebr llojin e sh\u00ebrbimit q\u00eb kryen, p\u00ebrdor bileta dhe ark\u00ebton para CASH, a duhet t\u00eb instaloj\u00eb pajisje fiskale?<br \/>\n<\/strong>T\u00eb gjith\u00eb tatimpaguesit t\u00eb cil\u00ebt p\u00ebr kryerjen e sh\u00ebrbimit t\u00eb tyre n\u00ebp\u00ebrmjet p\u00ebrdorimit t\u00eb biletave t\u00eb prodhuara n\u00ebn kujdesin e Shtetit, n\u00eb kuadrin e letrave me vler\u00eb dhe me \u00e7mim t\u00eb parashtypur, nuk kan\u00eb detyrimin p\u00ebr tu pajisur me pajisje fiskale.<br \/>\nT\u00eb gjith\u00eb subjektet e tjera t\u00eb cilat nuk plot\u00ebsojn\u00eb k\u00ebto kushte jan\u00eb t\u00eb detyruar t\u00eb pajisen dhe p\u00ebrdorin pajisje fiskale.<\/p>\n<p><strong>Kur nj\u00eb subjekt tatimpagues edhe pse \u00ebsht\u00eb regjistruar n\u00eb QKR, por nuk ka kryer asnj\u00eb aktivitet fitimprur\u00ebs, a \u00ebsht\u00eb i detyruar t\u00eb pajiset me pajisje fiskale?<br \/>\n<\/strong>Subjekti ka detyrim ligjor t\u00eb pajiset e t\u00eb p\u00ebrdor\u00eb pajisjet fiskale n\u00eb momentin m\u00eb t\u00eb par\u00eb t\u00eb kryerjes s\u00eb shitjeve t\u00eb mallrave apo sh\u00ebrbimeve q\u00eb plot\u00ebsojn\u00eb kushtet e pik\u00ebs 1 te VKM nr. 781, dat\u00eb 14.11.2007.<\/p>\n<p><strong>A duhet t\u00eb pres\u00eb nj\u00eb subjekt n\u00eb fund t\u00eb dit\u00ebs nj\u00eb fatur\u00eb tatimore p\u00ebr totalin e t\u00eb gjitha shitjeve me pajisje fiskale (me kupon tatimor)?<br \/>\n<\/strong>Jo. N\u00eb fund t\u00eb \u00e7do dite pune tatimpaguesi nuk duhet t\u00eb l\u00ebshoj\u00eb fatur\u00eb tatimore shitje p\u00ebr totalin e kuponave tatimor\u00eb t\u00eb l\u00ebshuara n\u00ebp\u00ebrmjet pajisjes fiskale p\u00ebrfshir\u00eb edhe d\u00ebftesat tatimore (kur \u00ebsht\u00eb rasti).<\/p>\n<p><strong>A duhet t\u00eb p\u00ebrdorin pajisje fiskale subjektet tatimpaguese t\u00eb cilat ushtrojn\u00eb aktivitetin e shitjeve t\u00eb produkteve n\u00ebp\u00ebrmjet shitjeve der\u00eb m\u00eb der\u00eb?<br \/>\n<\/strong>Po. K\u00ebto subjekte shesin p\u00ebr publikun e gj\u00ebr\u00eb duke i ofruar shitjet e tyre der\u00eb m\u00eb der\u00eb. Ato duhet t\u00eb pajisen dhe t\u00eb p\u00ebrdorin pajisje fiskale t\u00eb l\u00ebvizshme dhe t\u00eb presin kuponin tatimor p\u00ebr \u00e7do shitje t\u00eb realizuar. Mallrat nga magazina dalin me nj\u00eb fatur\u00eb tatimore shoq\u00ebruese me \u00e7mimet e magazin\u00ebs, me sh\u00ebnimin p\u00ebr shitjet der\u00eb m\u00eb der\u00eb , me sasi dhe \u00e7mim t\u00eb mallrave n\u00eb magazin\u00eb dhe pjesa e pashitur e tyre kthehet n\u00eb magazin\u00eb p\u00ebr tu b\u00ebr\u00eb hyrje po me \u00e7mimet e daljes (magazin\u00eb) t\u00eb shoq\u00ebruar gjat\u00eb rrug\u00ebs edhe me kopjet e kuponave t\u00eb shitjeve t\u00eb realizuara t\u00eb cilat sh\u00ebrbejn\u00eb p\u00ebr efekt kontrolli gjat\u00eb rrug\u00ebs nga organet e kontrollit.<\/p>\n<p><strong>A p\u00ebrb\u00ebn dublim t\u00eb deklarimit t\u00eb shitjeve, shitja edhe me fatur\u00eb tatimore edhe me kupon tatimor nga ana e shoq\u00ebris\u00eb?<br \/>\n<\/strong>Jo. Shitjet me ark\u00ebtim n\u00ebp\u00ebrmjet bank\u00ebs realizohen ve\u00e7 atyre me pajisje fiskale dhe shuma e tyre (me bank\u00eb dhe kupon tatimor) deklarohet si shitje e tatueshme e muajit. P\u00ebr shitjet e k\u00ebrkuara nga subjektet q\u00eb t\u00eb shoq\u00ebrohen edhe me kupon edhe me fatur\u00eb, kjo e fundit regjistrohet sipas numrit kronollogjik rendor si fatur\u00eb, por shuma e saj nuk mblidhet n\u00eb shum\u00ebn e faturave t\u00eb kaluara n\u00ebp\u00ebrmjet bank\u00ebs (pasi hyn n\u00eb shitjet me pajisje fiskale).<\/p>\n<p><strong>Cilat jan\u00eb format e ark\u00ebtimit t\u00eb pagesave p\u00ebr t\u00eb cilat p\u00ebrdoret kuponi tatimor n\u00eb objekte t\u00eb hapura p\u00ebr publikun e gj\u00ebr\u00eb?<br \/>\n<\/strong>Pagesa me CASH (para n\u00eb dor\u00eb) dhe me kart\u00eb krediti.<\/p>\n<\/div>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/4\/96\/161\/116\/pyetje-pergjigje\">General Directorate of Taxes.<\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Cili \u00ebsht\u00eb baza\u00a0ligjore mbi implementimin e paisjeve fiskale? Klikoni k\u00ebtu p\u00ebr baz\u00ebn\u00a0ligjore. Ku duhet t\u00eb furnizohemi me paisje fiskale sipas k\u00ebrkesave t\u00eb legjislacionit fiskal? Mbi baz\u00ebn e li\u00e7ensimit t\u00eb b\u00ebr\u00eb prej Ministrit t\u00eb Financave, pas tenderit nd\u00ebrkomb\u00ebtar t\u00eb hapur t\u00eb organizuar nga Ministria e Financave kan\u00eb fituar t\u00eb drejt\u00ebn e furnizimit dhe mir\u00ebmbajtjes me paisje [&hellip;]<\/p>","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[69],"class_list":["post-1208","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-tatime"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Pajisjet fiskale (Pyetje dhe P\u00ebrgjigje) - 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\/pajisjet-fiskale-pyetje-dhe-pergjigje\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Pajisjet fiskale (Pyetje dhe P\u00ebrgjigje) - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Cili \u00ebsht\u00eb baza\u00a0ligjore mbi implementimin e paisjeve fiskale? 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