{"id":13064,"date":"2020-12-18T18:41:01","date_gmt":"2020-12-18T18:41:01","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13064"},"modified":"2020-12-18T18:41:01","modified_gmt":"2020-12-18T18:41:01","slug":"rregullore-mbi-zbatimin-e-detyrimeve-ligjore-per-raste-te-vecanta-faturimi","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/rregullore-mbi-zbatimin-e-detyrimeve-ligjore-per-raste-te-vecanta-faturimi\/","title":{"rendered":"Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi"},"content":{"rendered":"<p>Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi n\u00eb kuad\u00ebr t\u00eb ligjit Nr.<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\"> 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit<\/a>\u201d, i ndryshuar.<\/p>\n<h2><strong>1. Element\u00ebt e nevojsh\u00ebm p\u00ebr fiskalizimin<\/strong><\/h2>\n<p>Referuar nenit 18, t\u00eb ligjit Nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a>, i ndryshuar (m\u00eb tej \u201cLigji\u201d), element\u00ebt standard t\u00eb nevojsh\u00ebm p\u00ebr t\u00eb kryer l\u00ebshimin dhe fiskalizimin e faturave, jan\u00eb:<\/p>\n<ul>\n<li>Pajisje elektronike (kompjuter, laptop, telefon, tablet, etj);<\/li>\n<li>Printer;<\/li>\n<li>Zgjidhje software e certifikuar dhe mir\u00ebmbajt\u00ebs p\u00ebr zgjidhjen software;<\/li>\n<li>Lidhje e pand\u00ebrprer\u00eb me internet;<\/li>\n<li>Certifikat\u00eb elektronike.<\/li>\n<\/ul>\n<p>Element\u00ebt e m\u00ebsip\u00ebrm jan\u00eb t\u00eb domosdosh\u00ebm n\u00eb \u00e7do rast kur tatimpaguesi l\u00ebshon dhe fiskalizon fatura n\u00ebp\u00ebrmjet nj\u00eb zgjidhjeje software t\u00eb certifikuar.<\/p>\n<p>Prodhuesit dhe mir\u00ebmbajt\u00ebsit e certifikuar p\u00ebr zgjidhjet software listohen n\u00eb <a href=\"https:\/\/www.tatime.gov.al\/c\/424\/494\/lista-e-subjekteve-te-certifikuara\">faqen zyrtare t\u00eb internetit<\/a> t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve. Certifikata elektronike merret online pran\u00eb AKSHI-t n\u00ebp\u00ebrmjet aplikimit n\u00eb portalin e-Albania.<\/p>\n<p>Fatura e l\u00ebshuar p\u00ebr t\u00eb dokumentuar transaksionet me para n\u00eb dor\u00eb \u00ebsht\u00eb dokument i mjaftuesh\u00ebm tatimor p\u00ebr q\u00ebllim t\u00eb njohjes s\u00eb shpenzimeve fiskale. Pra nuk \u00ebsht\u00eb e nevojshme q\u00eb t\u00eb bashk\u00ebshoq\u00ebrohet me dokument tjet\u00ebr.<\/p>\n<p>T\u00eb dh\u00ebnat dhe element\u00ebt q\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb fatura p\u00ebrshkruhen n\u00eb nenin 9 dhe 11 t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">ligjit p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit.<\/a> Faturat e marra si dhe ato t\u00eb l\u00ebshuara, regjistrohen n\u00eb m\u00ebnyr\u00eb automatike n\u00eb librin e blerjes dhe shitjes. N\u00eb lib\u00ebr mund t\u00eb kryhen veprime sakt\u00ebsuese p\u00ebr regjistrimin e faturave, pa ndryshuar element\u00ebt p\u00ebrb\u00ebr\u00ebs t\u00eb fatur\u00ebs. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb procedohet edhe me dor\u00ebzimin e deklarat\u00ebs s\u00eb TVSH-s\u00eb n\u00ebse tatimpaguesi ka detyrimin p\u00ebr dor\u00ebzimin e saj.<\/p>\n<p>P\u00ebrpara fillimit t\u00eb procedurave t\u00eb fiskalizimit, tatimpaguesi duhet q\u00eb t\u00eb jap\u00eb informacionin e k\u00ebrkuar, n\u00ebp\u00ebrmjet Portalit <a href=\"https:\/\/efiskalizimi-app.tatime.gov.al\/self-care\/\">SelfCare<\/a>. Informacioni duhet t\u00eb jepet mbi nj\u00ebsin\u00eb n\u00eb t\u00eb cil\u00ebn kryhet aktiviteti, pajisjes\/eve elektronike q\u00eb p\u00ebrdor, zgjidhjes software e mir\u00ebmbajt\u00ebsit t\u00eb saj si dhe informacion p\u00ebr personin e autorizuar p\u00ebr t\u00eb l\u00ebshuar fatura.<\/p>\n<h2><strong>2. Fiskalizim i faturave nga zyrat e k\u00ebmbimit valutor<\/strong><\/h2>\n<p>Referuar nenit 4, t\u00eb ligjit Nr. 87\/2019 <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">\u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d,<\/a> si dhe nenit 24 \u201cFiskalizimi i transaksioneve t\u00eb shk\u00ebmbimeve valutore\u201d, t\u00eb udh\u00ebzimit Nr. 16, dat\u00eb 03.04.2020 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d (m\u00eb tej \u201cUdh\u00ebzimi), zyrat e k\u00ebmbimit valutor duhet q\u00eb t\u00eb l\u00ebshojn\u00eb e fiskalizojn\u00eb fatura n\u00eb p\u00ebrputhje me k\u00ebrkesat e fikalizimit p\u00ebr \u00e7do transaksion q\u00eb kryejn\u00eb. N\u00eb var\u00ebsi t\u00eb llojit t\u00eb transaksionit, afati p\u00ebr zbatimin e k\u00ebtij detyrimi p\u00ebrcaktohet n\u00eb kuadrin ligjor n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit.<\/p>\n<p>\u00c7do dit\u00eb pune, para l\u00ebshimit t\u00eb fatur\u00ebs s\u00eb par\u00eb, duhet q\u00eb t\u00eb regjistrohet \u00e7elja e ark\u00ebs, pra deklarimi i gjendjes fillestare. Veprimi i \u00e7eljes s\u00eb ark\u00ebs kryhet vet\u00ebm n\u00eb lek\u00eb. Vlerat monetare n\u00eb fillim t\u00eb dit\u00ebs e monedh\u00ebs s\u00eb huaj, konvertohet n\u00eb lek\u00eb me kursin e dit\u00ebs dhe kund\u00ebrvlera e saj n\u00eb lek\u00eb regjistrohet si gjendje arke n\u00eb fillim t\u00eb dit\u00ebs. Ky konvertim b\u00ebhet p\u00ebr \u00e7do monedh\u00eb t\u00eb huaj dhe gjendja e ark\u00ebs n\u00eb fillim t\u00eb dit\u00ebs raportohet totali i shum\u00ebs n\u00eb Lek\u00eb dhe monedha t\u00eb huaja (t\u00eb konvertuara n\u00eb Lek\u00eb).<\/p>\n<p>P\u00ebr dokumentimin e transaksioneve t\u00eb k\u00ebmbimit valutor, p\u00ebrdoret fatura e thjesht\u00eb e cila p\u00ebrmban element\u00ebt e p\u00ebrcaktuar n\u00eb nenin 11 t\u00eb Ligjit. N\u00eb var\u00ebsi t\u00eb m\u00ebnyr\u00ebs s\u00eb funksionimit, fatura e l\u00ebshuar mund t\u00eb p\u00ebrmbaj\u00eb komisionin q\u00eb zyra e k\u00ebmbimit valutor p\u00ebrfiton nga transaksioni. Faturat p\u00ebr k\u00ebmbimet valutore nuk do t\u00eb regjistrohen n\u00eb librin e blerjes n\u00eb m\u00ebnyr\u00eb automatike n\u00eb rastet kur bler\u00ebsi \u00ebsht\u00eb nj\u00eb tatimpagues.<\/p>\n<p>N\u00eb fatur\u00eb gjithashtu duhet t\u00eb tregohet ve\u00e7mas shuma e komisionit n\u00ebse aplikohet dhe shuma p\u00ebrfundimtare n\u00eb lek\u00eb duhet t\u00eb deklarohet pa p\u00ebrqindjen q\u00eb zyra e k\u00ebmbimit valutor p\u00ebrfiton. Pra, n\u00eb thelb, shuma totale n\u00eb lek\u00eb duhet t\u00eb jet\u00eb shuma e sakt\u00eb e marr\u00eb nga klienti ose q\u00eb i \u00ebsht\u00eb dh\u00ebn\u00eb klientit p\u00ebr shk\u00ebmbimin e valut\u00ebs s\u00eb huaj.<\/p>\n<h2><strong>3. Faturat \u201cPorosi\u201d dhe \u201cP\u00ebrmbledh\u00ebse\u201d n\u00eb sektorin e Hoteleri\/Turiz\u00ebm<\/strong><\/h2>\n<p>N\u00eb zbatim t\u00eb pik\u00ebs 3, t\u00eb nenit 8 t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/12\/UDHEZIM-Nr.-16-date-3.4.-2020-PER-FATUREN-DHE-SISTEMIN-E-MONITORIMIT-TE-QARKULLIMIT-2.pdf\">Udh\u00ebzimit<\/a>, tatimpaguesit q\u00eb kryejn\u00eb aktivitet n\u00eb sektorin e sh\u00ebrbimeve (bar, restorant, hotel, agroturiz\u00ebm, etj.) mund t\u00eb p\u00ebrdorin faturat Porosi dhe faturat P\u00ebrmbledh\u00ebse.<\/p>\n<p>Faturat e l\u00ebshuara m\u00eb m\u00ebnyr\u00eb pagese \u201cPorosi\u201d, fiskalizohen si fatura individuale. N\u00eb momentin q\u00eb klienti largohet dhe k\u00ebrkon t\u00eb kryej\u00eb pages\u00ebn, l\u00ebshohet fatura P\u00ebrmbledh\u00ebse. Fatura p\u00ebrmbledh\u00ebse duhet t\u00eb p\u00ebrmbaj\u00eb sis referenc\u00eb NSLF e t\u00eb gjitha faturave porosi t\u00eb l\u00ebshuara m\u00eb par\u00eb klientit.<\/p>\n<p>Secila fatur\u00eb, porosi apo p\u00ebrmbledh\u00ebse, duhet t\u00eb l\u00ebshohet dhe fiskalizohet. Fatura p\u00ebrmbledh\u00ebse e fiskalizuar, do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb tatimpaguesit dhe do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb TVSH-s\u00eb n\u00eb shitje. Vet\u00ebm n\u00eb k\u00ebt\u00eb moment, faturat porosi t\u00eb lidhura me fatur\u00ebn p\u00ebrmbledh\u00ebse nuk merren m\u00eb n\u00eb konsiderat\u00eb p\u00ebr llogaritje t\u00eb qarkullimit.<\/p>\n<p>Me porosi t\u00eb kryer nuk kuptohet porosia nga \u00e7do person, por porosia e kryer p\u00ebr \u00e7do tavolin\u00eb. Nd\u00ebrkoh\u00eb, n\u00ebse klient\u00ebt nga e nj\u00ebjta tavolin\u00eb kryejn\u00eb nj\u00eb porosi t\u00eb dyt\u00eb, at\u00ebher\u00eb me dor\u00ebzimin e porosis\u00eb l\u00ebshohet dhe fatura e dyt\u00eb, e cila edhe mund t\u00eb mos printohet.<\/p>\n<p>N\u00eb sh\u00ebrbimet e hoteleris\u00eb, mund t\u00eb p\u00ebrdoret fatura porosi n\u00eb rastet kur klienti q\u00ebndron p\u00ebr disa dit\u00eb dhe paguan n\u00eb momentin e largimit. \u00c7do fatur\u00eb porosi p\u00ebr sh\u00ebrbime t\u00eb ndryshme, e l\u00ebshuar p\u00ebr klientin p\u00ebrgjat\u00eb q\u00ebndrimit t\u00eb tij n\u00eb hotel, duhet q\u00eb t\u00eb p\u00ebrfshihet n\u00eb fatur\u00ebn p\u00ebrmbledh\u00ebse e cila l\u00ebshohet n\u00eb momentin e pages\u00ebs.<\/p>\n<p>Faturat porosi nuk ndikojn\u00eb n\u00eb gjendjen e ark\u00ebs, p\u00ebrsa koh\u00eb me k\u00ebt\u00eb dokument nuk ark\u00ebtohen para. Momenti i ark\u00ebtimit p\u00ebrcaktohet me fatur\u00ebn p\u00ebrmbledh\u00ebse.<\/p>\n<p><em>Example:<\/em><\/p>\n<p><em>Nj\u00eb klient rezervon nj\u00eb dhom\u00eb n\u00eb hotel m\u00eb dat\u00eb 25 maj dhe largohet nga hoteli m\u00eb dat\u00eb 5 qershor. Gjat\u00eb k\u00ebsaj kohe merr sh\u00ebrbime nga restoranti, sauna, SPA etj., sh\u00ebrbime t\u00eb cilat i ngarkon p\u00ebr ti likuiduar n\u00eb fatur\u00ebn e hotelit. P\u00ebr faturat e ve\u00e7anta t\u00eb l\u00ebshuara p\u00ebr \u00e7do sh\u00ebrbim nga data 25 maj deri n\u00eb 5 qershor, n\u00eb dat\u00ebn 5 qershor do t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse q\u00eb do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb muajit qershor, e cila do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr llogaritjen e TVSH-s\u00eb n\u00eb shitje p\u00ebr muajin qershor (moment n\u00eb t\u00eb cilin sh\u00ebrbimi \u00ebsht\u00eb kryer dhe \u00ebsht\u00eb l\u00ebshuar fatura p\u00ebrmbledh\u00ebse).<\/em><\/p>\n<p><em>Fatura p\u00ebrmbledh\u00ebse e sh\u00ebrbimeve t\u00eb hotelit, p\u00ebrmban shum\u00ebn totale t\u00eb llogaritur p\u00ebr t\u00eb gjitha faturat e ve\u00e7anta q\u00eb jan\u00eb l\u00ebshuar p\u00ebr \u00e7do sh\u00ebrbim t\u00eb kryer prej hotelit deri n\u00eb momentin e largimit t\u00eb klientit, prej hotelit. \u00cbsht\u00eb e r\u00ebnd\u00ebsishme q\u00eb fatura p\u00ebrmbledh\u00ebse t\u00eb referoj\u00eb t\u00eb gjitha faturat e ve\u00e7anta t\u00eb l\u00ebshuara klientit.<\/em><\/p>\n<p><em>N\u00ebse p\u00ebr sh\u00ebrbimet e ve\u00e7anta q\u00eb klienti ka marr\u00eb gjat\u00eb q\u00ebndrimit n\u00eb hotel, klienti ka likuiduar fatur\u00ebn n\u00eb momentin e kryerjes s\u00eb sh\u00ebrbimit dhe nuk ia ka ngarkuar fatur\u00ebs s\u00eb q\u00ebndrimit n\u00eb hotel, p\u00ebr shembull ka marr\u00eb sh\u00ebrbimin e restorantit n\u00eb 30 maj dhe e ka likuiduar fatur\u00ebn e fiskalizuar, at\u00ebher\u00eb kjo fatur\u00eb do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb muajit maj, muaj n\u00eb t\u00eb cilin \u00ebsht\u00eb l\u00ebshuar fatura. K\u00ebto sh\u00ebrbime nuk p\u00ebrfshihen n\u00eb fatur\u00ebn p\u00ebrmbledh\u00ebse q\u00eb i l\u00ebshohet klientit n\u00eb momentin e kryerjes s\u00eb sh\u00ebrbimit t\u00eb hotelit n\u00eb dat\u00ebn 5 qershor kur ai largohet nga hoteli.<\/em><\/p>\n<h2><strong>4. Vet\u00ebfaturimi p\u00ebr furnizimet nga fermer\u00ebt<\/strong><\/h2>\n<p>Referuar Udh\u00ebzimit N<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/12\/UMF-Nr.19-date-3.11.2014-_Per-zbatimin-e-regjimit-te-vecante-te-skemes-se-kompensimit-te-prodhuesve-bujqesore-per-qellime-te-tatimit-mbi-vleren-e-shtuar_-i-ndryshuar.pdf\">r. 19, dat\u00eb 03.11.2014 \u201cP\u00ebr zbatimin e regjimit t\u00eb ve\u00e7ant\u00eb t\u00eb skem\u00ebs s\u00eb kompensimit t\u00eb prodhuesve bujq\u00ebsor\u00eb p\u00ebr q\u00ebllime t\u00eb tatimit mbi vler\u00ebn e shtuar\u201d,<\/a> i ndryshuar, bler\u00ebsi i produkteve t\u00eb fermerit, p\u00ebr \u00e7do furnizim t\u00eb produkteve bujq\u00ebsore, t\u00eb marr\u00eb prej fermerit, l\u00ebshon nj\u00eb fatur\u00eb tatimore p\u00ebrcaktuar n\u00eb kuadrin ligjor tatimor n\u00eb fuqi.<\/p>\n<p>Fatura n\u00eb k\u00ebto raste quhet \u201cAutofatur\u00eb\u201d, pra kur bler\u00ebsi l\u00ebshon fatur\u00ebn n\u00eb vend t\u00eb shit\u00ebsit. Grumbulluesi i produkteve bujq\u00ebsore, p\u00ebr \u00e7do furnizim t\u00eb bler\u00eb nga fermeri duhet q\u00eb t\u00eb l\u00ebshoj\u00eb dhe fiskalizoj\u00eb nj\u00eb \u201cAutofatur\u00eb\u201d ku n\u00eb t\u00eb cil\u00ebn fermeri duhet t\u00eb paraqitet si shit\u00ebs dhe grumbulluesi duhet t\u00eb paraqitet si bler\u00ebs. N\u00eb var\u00ebsi t\u00eb rastit, kjo \u201cautofatur\u00eb\u201d mund t\u00eb jet\u00eb me m\u00ebnyr\u00eb pagese me ose pa para n\u00eb dor\u00eb. Grumbulluesi, person i tatuesh\u00ebm i regjistruar, e l\u00ebshon dhe fiskalizon autofatur\u00ebn n\u00ebp\u00ebrmjet zgjidhjes software q\u00eb p\u00ebrdor p\u00ebr veten e tij.<\/p>\n<p>Procesi i vet\u00ebfaturimit zbatohet nga grumbulluesi si n\u00eb blerjet nga fermer\u00ebt e regjistruar ashtu edhe p\u00ebr blerjet nga fermer\u00eb t\u00eb paregjistruar. N\u00eb p\u00ebrputhje me dispozitat e Udh\u00ebzimit, p\u00ebr blerjet nga fermer\u00ebt e regjistruar (t\u00eb pajisur me NIPT), n\u00eb autofatur\u00eb llogaritet TVSH sipas norm\u00ebs tatimore n\u00eb fuqi p\u00ebr k\u00ebto transaksione. P\u00ebr blerjet nga fermer\u00ebt e paregjistruar (t\u00eb pa pajisur me NIPT), n\u00eb autofatur\u00eb nuk llogaritet TVSH.<\/p>\n<p>Autofatura l\u00ebshohet p\u00ebr \u00e7do rast n\u00eb momentin e kryerjes s\u00eb furnizimit dhe regjistrohet automatikisht n\u00eb rubrik\u00ebn p\u00ebrkat\u00ebse n\u00eb librin e blerjeve t\u00eb grumbulluesit.<\/p>\n<h2><strong>\u00a05. Fiskalizimi p\u00ebr Organet Publike<\/strong><\/h2>\n<p>Referuar nenit 4, t\u00eb ligjit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a>, organet publike qendrore e vendore, t\u00eb cilat n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar l\u00ebshojn\u00eb fatur\u00eb p\u00ebr t\u00eb dokumentuar transaksionet q\u00eb kryejn\u00eb, duhet t\u00eb zbatojn\u00eb procedurat e fiskalizimit p\u00ebr faturimin duke filluar nga data 1 Janar 2021 duke pranuat vet\u00ebm fatura elektronike p\u00ebr furnizimet e mallrave dhe\/ose sh\u00ebrbimeve q\u00eb marrin nga subjektet e tjera tatimpagues.<\/p>\n<p>P\u00ebr kryerjen e sakt\u00eb t\u00eb procedurave te fiskalizimit dhe pranimit t\u00eb faturave, organet publike qendrore dhe vendore duhet q\u00eb, p\u00ebrpara dat\u00ebs 1 Janar 2021, t\u00eb plot\u00ebsojn\u00eb k\u00ebrkesat e m\u00ebposhtme:<\/p>\n<ul>\n<li>T\u00eb aplikojn\u00eb pran\u00eb ASKHI-t dhe t\u00eb pajisen me certifikat\u00eb elektronike p\u00ebr fiskalizimin;<\/li>\n<li>T\u00eb sigurojn\u00eb lidhje t\u00eb pand\u00ebrprer\u00eb interneti;<\/li>\n<li>T\u00eb sigurojn\u00eb pajisjet elektronike t\u00eb nevojshme (kompjuter, laptop, tablet, etj.)<\/li>\n<\/ul>\n<p>\u00c7do organ publik mund t\u00eb p\u00ebrdor\u00eb Portalin SelfCare t\u00eb ofruar nga Administrata Tatimore, p\u00ebr fiskalizimin e faturave. P\u00ebrpara fillimit t\u00eb procedurave t\u00eb fiskalizimit, organi publik duhet q\u00eb t\u00eb jap\u00eb informacionin e k\u00ebrkuar, n\u00ebp\u00ebrmjet Portalit SelfCare. Informacioni duhet t\u00eb jepet mbi nj\u00ebsin\u00eb n\u00eb t\u00eb cil\u00ebn kryhet aktiviteti, pajisjes\/eve elektronike q\u00eb p\u00ebrdor, si dhe t\u00eb personit t\u00eb autorizuar p\u00ebr t\u00eb l\u00ebshuar fatura.<\/p>\n<p>Pranimi i faturave elektronike n\u00eb blerje b\u00ebhet gjithashtu n\u00eb portal. Pas aksesimit t\u00eb portalit, n\u00eb list\u00ebn e faturave elektronike n\u00eb blerje, mund t\u00eb kontrollohen dhe pranohen faturat e l\u00ebshuara p\u00ebr organin publik. Pasi pranohet, fatura elektronike regjistrohet n\u00eb librin e blerjeve.<\/p>\n<p>P\u00ebrve\u00e7 pranimit, n\u00eb portal tatimpaguesi organ publik mund te jap\u00eb informacion mbi pages\u00ebn e fatur\u00ebs. Pasi zgjidhet fatura p\u00ebr t\u00eb cil\u00ebn do t\u00eb jepet informacion, jepet informacioni p\u00ebr shum\u00ebn e pages\u00ebs, dat\u00ebn e kryerjes s\u00eb pages\u00ebs dhe t\u00eb dhena referenc\u00eb mbi m\u00ebnyr\u00ebn e pages\u00ebs. Procesi i pages\u00ebs s\u00eb faturave elektronike nga organi publik kryhet n\u00ebp\u00ebrmjet thesarit dhe n\u00eb \u00e7do rast fatura printohet n\u00eb let\u00ebr p\u00ebr t\u00eb vijuar m\u00eb tej me veprimet e nevojshme p\u00ebr pages\u00eb.<\/p>\n<h2><strong>6. Fiskalizimi i faturave periodike p\u00ebr periudhat e faturimit<\/strong><\/h2>\n<p>N\u00eb zbatim t\u00eb pik\u00ebs 6, t\u00eb nenit 8, t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">Ligjit<\/a>, fatura periodike \u00ebsht\u00eb nj\u00eb p\u00ebrjashtim nga rregullat e p\u00ebrgjithshme dhe parashikohet p\u00ebr furnizime t\u00eb caktuara t\u00eb mallrave ose sh\u00ebrbimeve, t\u00eb cilat furnizohen rregullisht ose vazhdimisht, p\u00ebr shembull n\u00eb industrin\u00eb e nd\u00ebrtimit, p\u00ebr furnizimin me energji elektrike, sh\u00ebrbimin e telekomunikacionit, furnizimin me uj\u00eb, sh\u00ebrbime kontabiliteti, qiraja mujore, etj.<\/p>\n<p>Periudha mund t\u00eb jet\u00eb nj\u00eb muaj ose m\u00eb pak se nj\u00eb muaj (p\u00ebr shembull n\u00ebse furnizimi p\u00ebr sh\u00ebrbimet ose mallrat fillon ose p\u00ebrfundon n\u00eb mes t\u00eb muajit). N\u00eb k\u00ebt\u00eb rast, tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb duhet t\u00eb shkruaj\u00eb detyrimisht n\u00eb fatur\u00eb dat\u00ebn e periudh\u00ebs me t\u00eb cil\u00ebn lidhet kjo fatur\u00eb (n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb b\u00ebr\u00eb sh\u00ebrbimi) dhe data e l\u00ebshimit t\u00eb fatur\u00ebs do t\u00eb jet\u00eb data n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb krijuar dhe l\u00ebshuar fatura.<\/p>\n<p>Pavar\u00ebsisht dat\u00ebs s\u00eb l\u00ebshimit, fatura do t\u00eb regjistrohet n\u00eb librin e shitjes dhe librin e blerjes n\u00eb t\u00eb nj\u00ebjt\u00ebn dat\u00eb\/periudh\u00eb si data\/periudha e sh\u00ebnuar n\u00eb fatur\u00eb, dhe jo n\u00eb muajin e dat\u00ebs s\u00eb l\u00ebshimit t\u00eb fatur\u00ebs. Mb\u00ebshtetur n\u00eb p\u00ebrcaktimet e Ligjit, fatura periodike duhet t\u00eb l\u00ebshohet jo m\u00eb von\u00eb se dita e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb kryer furnizimi.<\/p>\n<h2><strong>7. Fiskalizimi i faturave n\u00eb veprimtarin\u00eb e transportit urban dhe interurban<\/strong><\/h2>\n<p>Bazuar n\u00eb nenin 4 t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/08\/Ligji-nr.-87-dt.-18.12.2019-P\u00ebr-Fatur\u00ebn-dhe-Sistemin-e-Monitorimit-t\u00eb-Qarkullimit.pdf\">Ligjit<\/a>, tatimpaguesit t\u00eb cil\u00ebt ushtrojn\u00eb aktivitet n\u00eb transportin urban dhe interurban, jan\u00eb subjekt i fiskalizimit. Pra, kan\u00eb detyrimin q\u00eb t\u00eb l\u00ebshojn\u00eb dhe fiskalizojn\u00eb fatura p\u00ebr sh\u00ebrbimin e transportit. Ky detyrim zbatohet p\u00ebr transportin urban dhe interurban t\u00eb \u00e7far\u00ebdo lloji, p\u00ebrfshir\u00eb edhe taksit\u00eb.<\/p>\n<p>\u00c7do tatimpagues q\u00eb ofron sh\u00ebrbimin e transportit urban\/interurban duhet t\u00eb disponoj\u00eb element\u00ebt e nevojsh\u00ebm p\u00ebr t\u00eb l\u00ebshuar dhe fiskalizuar faturat e l\u00ebshuara. P\u00ebrve\u00e7, transportit publik urban, n\u00eb \u00e7do rast tjet\u00ebr fatura p\u00ebr sh\u00ebrbimin e transportit duhet t\u00eb l\u00ebshohet n\u00eb koh\u00eb reale. Pra, n\u00eb transportin interburban t\u00eb \u00e7far\u00ebdo lloj \u00a0dhe transportin me an\u00eb t\u00eb taksive.<\/p>\n<p>N\u00eb zbatim t\u00eb pik\u00ebs 1 dhe 3, t\u00eb nenit 5, t\u00eb Udh\u00ebzimit, tatimpaguesit q\u00eb shesin bileta ose abone p\u00ebr transport pasagjer\u00ebsh n\u00eb sektorin e transportit publik urban brenda qytetit (autobus\u00eb) n\u00eb p\u00ebrputhje me vendimin e nj\u00ebsive t\u00eb vet\u00ebqeverisjes vendore, biletat e shitura gjat\u00eb dit\u00ebs duhet ti p\u00ebrmbledhin si shum\u00eb totale n\u00eb nj\u00eb fatur\u00eb t\u00eb vetme. N\u00eb fatur\u00eb duhet t\u00eb jepet informacion edhe p\u00ebr numrat serial t\u00eb biletave t\u00eb shitura gjat\u00eb dit\u00ebs. Kjo p\u00ebrmbledh\u00ebse e fiskalizuar, duhet t\u00eb l\u00ebshohet jo m\u00eb von\u00eb se fundi i dit\u00ebs tjet\u00ebr.<\/p>\n<h2><strong>8. Fiskalizimi i faturave me m\u00ebnyr\u00eb pagese \u201cTollon\u201d dhe \u201cKartat e kompanis\u00eb\u201d<\/strong><\/h2>\n<h3><strong>Pagesat me Tollon<\/strong><\/h3>\n<p>Tatimpaguesit q\u00eb furnizojn\u00eb ose rishesin tollon\u00eb me nj\u00eb q\u00ebllim p\u00ebrdorimi (p.sh tollonat p\u00ebr furnizimin me karburant), duhet t\u00eb l\u00ebshojn\u00eb faturat dhe t&#8217;i fiskalizojn\u00eb kur l\u00ebshohet tolloni. P\u00ebrshkrimi i mallrave t\u00eb furnizuar n\u00eb k\u00ebto raste duhet t\u00eb jet\u00eb &#8220;tollon me nj\u00eb q\u00ebllim p\u00ebr \u2018emrin dhe sasin\u00eb e mallrave ose sh\u00ebrbimeve\u2019 me numrin serial xxx&#8221;. Numri serial i tollonit do t\u00eb jet\u00eb NIPT-i i l\u00ebshuesit, viti i l\u00ebshimit dhe numri rendor i tollonave t\u00eb l\u00ebshuar gjat\u00eb atij viti.<\/p>\n<p>\u00cbsht\u00eb shum\u00eb e r\u00ebnd\u00ebsishme q\u00eb kjo fatur\u00eb q\u00eb dokumenton shitjen e tollonit t\u00eb l\u00ebshohet dhe fiskalizohet e para. M\u00eb tej, kur zot\u00ebruesi i tollonit, e p\u00ebrdor at\u00eb si mjet pagese p\u00ebr blerje tek tatimpaguesi l\u00ebshues, l\u00ebshohet fatura n\u00eb t\u00eb cil\u00ebn pasqyrohet produkti\/sh\u00ebrbimi i shitur. Fatura e l\u00ebshuar p\u00ebrmban si m\u00ebnyr\u00eb pagese \u201cTollon\u201d. Kjo fatur\u00eb, e cila p\u00ebrmban numrin serial t\u00eb tollonit t\u00eb p\u00ebrdorur, nuk do t\u00eb regjistrohet n\u00eb librin e shitjeve p\u00ebrsa koh\u00eb \u00ebsht\u00eb l\u00ebshuar dhe fiskalizuar fatura e par\u00eb me t\u00eb cil\u00ebn u tregtuan fillimisht tollonat.<\/p>\n<p>N\u00eb rastin kur vlera e mallrave t\u00eb furnizuara \u00ebsht\u00eb m\u00eb e madhe se vlera e tollonit, at\u00ebher\u00eb \u00e7do pages\u00eb shtes\u00eb nga klienti p\u00ebrfundimtar mbi vler\u00ebn e tollonit do t\u00eb deklarohet n\u00eb t\u00eb nj\u00ebjt\u00ebn fatur\u00eb t\u00eb l\u00ebshuar p\u00ebr furnizimin, pra shit\u00ebsi nuk do t\u00eb duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb tjet\u00ebr, por thjesht duhet t\u00eb specifikoj\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn fatur\u00eb shum\u00ebn e sakt\u00eb t\u00eb paguar me tollonin dhe me m\u00ebnyra t\u00eb tjera pagese. Shuma shtes\u00eb e paguar nga konsumatori do t\u00eb merret ne konsiderat\u00eb p\u00ebr llogaritjen e tatimit.<\/p>\n<h3><strong>Kartat e kompanis\u00eb<\/strong><\/h3>\n<p>Kur furnizimi i mallrave paguhet me kart\u00ebn e kompanis\u00eb t\u00eb tatimpaguesit, t\u00eb l\u00ebshuar nga tatimpaguesi q\u00eb furnizon mallrat, shit\u00ebsi l\u00ebshon dhe fiskalizon fatur\u00ebn dhe informacioni identifikues i bler\u00ebsit duhet t\u00eb vendoset n\u00eb fatur\u00eb (NIPT-i, emri\/emri dhe mbiemri).<\/p>\n<p>Fatura p\u00ebrmbledh\u00ebse duhet ti l\u00ebshohet bler\u00ebsit deri n\u00eb dat\u00ebn e fundit t\u00eb muajit, bazuar n\u00eb faturat e ve\u00e7anta t\u00eb furnizimit (p\u00ebr t\u00eb cilat duhet t\u00eb referohet NSLF e faturave t\u00eb ve\u00e7anta) gjat\u00eb muajit. N\u00eb k\u00ebto kushte vet\u00ebm fatura p\u00ebrmbledh\u00ebse do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr llogaritjen e qarkullimit dhe detyrimeve tatimore. T\u00eb gjitha faturat (p\u00ebr \u00e7do furnizim dhe fatura p\u00ebrmbledh\u00ebse) duhet t\u00eb fiskalizohen n\u00eb momentin e l\u00ebshimit.<\/p>\n<p>Source: <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1480\/rregullore-mbi-zbatimin-e-detyrimeve-ligjore-per-raste-te-vecanta-faturimi\">General Directorate of Taxes.<\/a><\/p>\n<hr \/>\n<p>We are here to help and will always make time to answer any of your questions. Please feel free to call or write to us at any time regarding matters where we can be of assistance.\u00a0\u00a0<a class=\"gdlr-core-button gdlr-core-button-shortcode gdlr-core-button-gradient gdlr-core-button-no-border\" href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_blank\" rel=\"noopener noreferrer\"><span class=\"gdlr-core-content\">KONTAKTO ME NE<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"<p>Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi n\u00eb kuad\u00ebr t\u00eb ligjit Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, i ndryshuar. 1. Element\u00ebt e nevojsh\u00ebm p\u00ebr fiskalizimin Referuar nenit 18, t\u00eb ligjit Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, i ndryshuar (m\u00eb tej \u201cLigji\u201d), element\u00ebt standard [&hellip;]<\/p>","protected":false},"author":1,"featured_media":13073,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[124,125,127,85,198,98],"class_list":["post-13064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-e-fatura","tag-fatura-elektronike","tag-fiskalizimi","tag-ndryshime-ligjore","tag-tatimet","tag-udhezim"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi - 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\/rregullore-mbi-zbatimin-e-detyrimeve-ligjore-per-raste-te-vecanta-faturimi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Rregullore mbi zbatimin e detyrimeve ligjore p\u00ebr raste t\u00eb ve\u00e7anta faturimi n\u00eb kuad\u00ebr t\u00eb ligjit Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, i ndryshuar. 1. 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