{"id":13258,"date":"2021-03-05T13:32:54","date_gmt":"2021-03-05T13:32:54","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13258"},"modified":"2021-03-05T13:32:54","modified_gmt":"2021-03-05T13:32:54","slug":"njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit\/","title":{"rendered":"Njoftim p\u00ebr l\u00ebshimin e faturave elektronike gjat\u00eb periudh\u00ebs tranzitore t\u00eb Fiskalizimit"},"content":{"rendered":"
\n

Drejtoria e P\u00ebrgjithshme e Tatimeve, duke marr\u00eb shkas nga interesimi i vazhduesh\u00ebm i subjekteve tatimpagues q\u00eb kan\u00eb implementuar dhe po p\u00ebrdorin nj\u00eb zgjidhje softuerike t\u00eb certifikuar dhe prodhuesve\/mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve softuerike t\u00eb certifikuar, lidhur me mund\u00ebsin\u00eb e p\u00ebrdorimit t\u00eb zgjidhjeve softuerike para fillimit t\u00eb efekteve t\u00eb ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar, d\u00ebshiron t\u00eb sqaroj\u00eb t\u00eb gjith\u00eb subjektet e interesuar p\u00ebr sa vijon:<\/p>\n

Neni 46, \u201cdispozita kalimtare\u201d, i ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar, n\u00eb pikat 2 dhe 3, t\u00eb tij ka parashikuar shprehimisht se:<\/p>\n

2- P\u00ebr periudh\u00ebn nga data e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji e deri n\u00eb fillimin e efekteve, sipas nenit 48, t\u00eb k\u00ebtij ligji, t\u00eb gjith\u00eb tatimpaguesit, subjekt i k\u00ebtij ligji, t\u00eb cil\u00ebt kryejn\u00eb transaksione me para n\u00eb dor\u00eb, mund t\u00eb l\u00ebshojn\u00eb fatura n\u00eb p\u00ebrputhje me k\u00ebt\u00eb ligj ose kupon\u00ebve tatimor\u00eb dhe\/ose dokumenteve t\u00eb tjera, sipas p\u00ebrcaktimeve t\u00eb legjislacionit n\u00eb fuqi p\u00ebr procedurat tatimore.<\/em><\/p>\n

3- P\u00ebr periudh\u00ebn, nga data e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji e deri n\u00eb fillimin e efekteve, sipas nenit 48, t\u00eb k\u00ebtij ligji, t\u00eb gjith\u00eb tatimpaguesit e tjer\u00eb, t\u00eb cil\u00ebt kryejn\u00eb transaksione pa para n\u00eb dor\u00eb, zbatojn\u00eb t\u00eb gjitha detyrimet, sipas p\u00ebrcaktimeve t\u00eb legjislacionit n\u00eb fuqi p\u00ebr procedurat tatimore dhe tatimit mbi vler\u00ebn e shtuar<\/em><\/p><\/blockquote>\n

Ligji i sip\u00ebrcituar shprehimisht ka lejuar p\u00ebrdorimin e zgjidhjeve softuerike p\u00ebr q\u00ebllim t\u00eb dokumentimit t\u00eb furnizimit edhe p\u00ebrpara fillimit t\u00eb efekteve t\u00eb ligjit, me kushtin q\u00eb, t\u00eb respektohen nj\u00ebkoh\u00ebsisht edhe parashikimet konkrete t\u00eb legjislacionit t\u00eb fush\u00ebs n\u00eb fuqi.<\/p>\n

Ligji n\u00eb fuqi p\u00ebr procedurat tatimore<\/a>, parashikon se,<\/p>\n

\u00e7do shitblerje mallrash apo t\u00eb drejtash, si dhe \u00e7do kryerje punimi apo sh\u00ebrbimi, q\u00eb \u00ebsht\u00eb pjes\u00eb e veprimtaris\u00eb tregtare, \u00ebsht\u00eb objekt faturimi,\u00a0<\/em><\/p><\/blockquote>\n

nd\u00ebrsa neni 96, i ligjit nr. 92\/2014, \u201cP\u00ebr TVSH-n\u00eb\u201d<\/a> i ndryshuar, parashikon se,<\/p>\n

\u00a0Faturimi kryhet sipas rregullave t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb seksion dhe n\u00eb legjislacionin n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit p\u00ebr t\u00eb gjitha furnizimet e mallrave dhe t\u00eb sh\u00ebrbimeve, vendi i t\u00eb cilave, sipas dispozitave t\u00eb kreut IV, t\u00eb k\u00ebtij ligji, \u00ebsht\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/em><\/p><\/blockquote>\n

Fatura tatimore e l\u00ebshuar nga nj\u00eb zgjidhje softuerike e certifikuar, plot\u00ebson t\u00eb gjitha k\u00ebrkesat e parashikuara nga kuadri ligjor rregullues n\u00eb fuqi. Deri n\u00eb momentin e l\u00ebshimit dhe pranimit t\u00eb faturave n\u00eb rrug\u00eb elektronike (deri n\u00eb momentin e fillimit t\u00eb efekteve t\u00eb Ligjit Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar), tatimpaguesi mund t\u00eb zgjedh\u00eb t\u00eb l\u00ebshoj\u00eb fatura t\u00eb printuara nga nj\u00eb zgjidhje softuerike<\/a> e certifikuar me kushtin q\u00eb, k\u00ebto fatura t\u00eb deklarohen manualisht n\u00eb librat e blerjes dhe t\u00eb shitjes t\u00eb pal\u00ebve.<\/p>\n

P\u00ebr q\u00ebllim dokumentimi, p\u00ebr t\u00eb gjitha faturat e l\u00ebshuara nga nj\u00eb zgjidhje softuerike e certifikuar, deri n\u00eb momentin e pranimit t\u00eb saj elektronikisht, shit\u00ebsi administron nj\u00eb kopje t\u00eb fatur\u00ebs t\u00eb n\u00ebnshkruar rregullisht nga bler\u00ebsi apo personi i tij i autorizuar.<\/p>\n

Source: General Directorate of Taxes.<\/a><\/p>\n

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Jemi k\u00ebtu p\u00ebr t\u2019ju ndihmuar dhe gjejm\u00eb gjithmon\u00eb koh\u00eb p\u00ebr t\u2019ju p\u00ebrgjigjur \u00e7do pyetje tuaj. Ndihuni t\u00eb lirsh\u00ebm t\u00eb telefononi ose t\u00eb shkruani n\u00eb \u00e7do moment p\u00ebr \u00e7\u00ebshtje q\u00eb ne mund t\u2019ju ndihmojm\u00eb\u00a0 KONTAKTO ME NE<\/span><\/a><\/p>\n<\/div>\n

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Drejtoria e P\u00ebrgjithshme e Tatimeve, duke marr\u00eb shkas nga interesimi i vazhduesh\u00ebm i subjekteve tatimpagues q\u00eb kan\u00eb implementuar dhe po p\u00ebrdorin nj\u00eb zgjidhje softuerike t\u00eb certifikuar dhe prodhuesve\/mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve softuerike t\u00eb certifikuar, lidhur me mund\u00ebsin\u00eb e p\u00ebrdorimit t\u00eb zgjidhjeve softuerike para fillimit t\u00eb efekteve t\u00eb ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit […]<\/p>","protected":false},"author":1,"featured_media":13259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[124,125,127,69,243,242],"class_list":["post-13258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-e-fatura","tag-fatura-elektronike","tag-fiskalizimi","tag-tatime","tag-tranzitore","tag-zgjidhje-softwerike"],"yoast_head":"\nNjoftim p\u00ebr l\u00ebshimin e faturave elektronike gjat\u00eb periudh\u00ebs tranzitore t\u00eb Fiskalizimit - 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\/njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit\/\" \/>\n<meta property=\"og:locale\" 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