{"id":13497,"date":"2021-07-02T09:34:20","date_gmt":"2021-07-02T09:34:20","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13497"},"modified":"2021-07-02T09:34:20","modified_gmt":"2021-07-02T09:34:20","slug":"fiskalizimi-pyetje-dhe-pergjigje-nga-shoqatat-e-kontabilisteve","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/fiskalizimi-pyetje-dhe-pergjigje-nga-shoqatat-e-kontabilisteve\/","title":{"rendered":"[Fiskalizimi] Pyetje dhe P\u00ebrgjigje nga shoqatat e Kontabilist\u00ebve."},"content":{"rendered":"

Pyetje dhe p\u00ebrgjigje (Q\/A) lidhur me zbatimin e procesit t\u00eb fiskalizimit.<\/p>\n

    \n
  1. N\u00eb rastin e faturave korrigjuese, \u00ebsht\u00eb shit\u00ebsi ai q\u00eb b\u00ebn korrigjimin e fatur\u00ebs p\u00ebr mallrat e kryera. Cili do t\u00eb jet\u00eb dokumenti q\u00eb do t\u00eb v\u00ebrtetoj\u00eb l\u00ebvizjen e mallrave t\u00eb kthyera q\u00eb sjell klienti?
    \n<\/strong>P\u00ebrgjigje: Si\u00e7 parashikohet n\u00eb Udh\u00ebzimin e TVSH, (neni 32) n\u00eb rastet e kthimit t\u00eb mallit do t\u00eb jet\u00eb fatura korrigjuese dokument p\u00ebr transportin e mallit.<\/li>\n
  2. N\u00eb rastin e shitjeve trek\u00ebnd\u00ebshe me jasht\u00eb: Pra nj\u00eb shoq\u00ebri shqiptare a blen nj\u00eb mall n\u00eb Itali dhe i thot\u00eb furnitorit t\u2019ia \u00e7oj\u00eb n\u00eb nj\u00eb klient t\u00eb tij n\u00eb Franc\u00eb. Pra malli nuk kalohet fare n\u00eb Shqip\u00ebri: si do t\u00eb fiskalizohet fatura e furnizimit? Po fatura e shitjes?
    \n<\/strong>P\u00ebrgjigje: Rasti paraqitur nuk sqaron\/v\u00ebrteton pron\u00ebsin\u00eb e mallit dhe p\u00ebr k\u00ebt\u00eb duhet q\u00eb mallrat t\u00eb hyjn\u00eb n\u00eb territor shqiptar n\u00eb m\u00ebnyr\u00eb q\u00eb shitja t\u00eb konsiderohet konform\u00eb rregullave.<\/li>\n
  3. Si do t\u00eb deklarohen ark\u00ebtimet apo pagesat n\u00eb nj\u00eb ark\u00eb nga e cila nuk b\u00ebhen shitje me ark\u00ebtim n\u00eb dor\u00eb? P.sh. arka qendrore e kompanis\u00eb ark\u00ebton nj\u00eb shum\u00eb nga nj\u00eb klient i m\u00ebparsh\u00ebm por n\u00eb ark\u00ebn qendrore?
    \n<\/strong>P\u00ebrgjigje: Bazuar n\u00eb dispozitat e ligjit nr. 87\/2019 (fiskalizimi) arkat inicializohen pran\u00eb nj\u00ebsive t\u00eb shitjes me para n\u00eb dor\u00eb, forma tjet\u00ebr e pages\u00ebs nuk konsiderohet me para n\u00eb dor\u00eb. Pra q\u00eb t\u00eb lejohet ky veprim duhet t\u00eb regjistrohet \u00e7do ark\u00eb si nj\u00ebsi shitje me para n\u00eb dor\u00eb.<\/li>\n
  4. Kur b\u00ebhet blerje nga individ\u00eb t\u00eb paregjistruar dhe duhet t\u00eb l\u00ebshohet autofatur\u00eb \u00ebsht\u00eb e detyrueshme t\u00eb merret p\u00ebr \u00e7do blerje dhe Nr. i ID, emri e mbiemri?
    \n<\/strong>P\u00ebrgjigje: Po, p\u00ebr \u00e7do blerje nga individ\u00eb t\u00eb paregjistruar duhet t\u00eb merret dhe sh\u00ebnohet NID, em\u00ebr dhe mbiem\u00ebr.<\/li>\n
  5. P\u00ebr eksportet n\u00eb p\u00ebrgjith\u00ebsi akoma nuk ka asnj\u00eb udh\u00ebzim dhe n\u00eb ve\u00e7anti. P.sh. P\u00ebr subjektet q\u00eb punojn\u00eb me AUTORIZIM T\u00cb REGJIMIT T\u00cb P\u00cbRPUNIMIT AKTIV, akoma nuk \u00ebsht\u00eb nxjerr\u00eb ndonj\u00eb udh\u00ebzim dhe nuk \u00ebsht\u00eb trajtuar si tem\u00eb n\u00eb trajnimet e deritanishme nga DPT. Si do t\u00eb b\u00ebhet fiskalizimi i faturave t\u00eb importit dhe eksportit t\u00eb k\u00ebtyre subjekteve? Si\u00e7 e dini dhe kjo kategori subjektesh ndahet n\u00eb 2 n\u00ebnkategori. Nj\u00eb pjes\u00eb e subjekteve q\u00eb punojn\u00eb me material porosit\u00ebsi, ku klient dhe furnitor \u00ebsht\u00eb i nj\u00ebjti subjekt i huaj (materiali \u00ebsht\u00eb i porosit\u00ebsit t\u00eb sh\u00ebrbimit dhe i rikthehet p\u00ebrs\u00ebri duke i shtuar vler\u00ebn e p\u00ebrpunimit) dhe nj\u00eb pjese e subjekteve ku klienti dhe furnitori jan\u00eb t\u00eb ndrysh\u00ebm, pra e blen materialin nga nj\u00eb furnitor dhe e shet at\u00eb pas p\u00ebrpunimit te nj\u00eb klient tjet\u00ebr. Si do t\u00eb b\u00ebhet fiskalizimi i faturave? \u00c7far\u00eb fature do t\u00eb pranoj\u00eb dogana p\u00ebr t\u00eb b\u00ebr\u00eb procedurat doganore etj. \u00c7far\u00eb fature duhet t\u2019i d\u00ebrgojm\u00eb klientit q\u00eb t\u00eb kryej\u00eb pages\u00ebn, sepse deri tani klienti nuk pranon fatur\u00ebn e TVSH-s\u00eb ku \u00ebsht\u00eb e sh\u00ebnuar vet\u00ebm vlera e sh\u00ebrbimit, por fatur\u00ebn komerciale n\u00eb t\u00eb cil\u00ebn sh\u00ebnohen dhe t\u00eb dh\u00ebna t\u00eb tjera q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me REGJIM T\u00cb P\u00cbRPUNIMIT AKTIV si vlera e materialit, vlera e shtuar q\u00eb p\u00ebrfshin vler\u00ebn e sh\u00ebrbimit + vler\u00ebn e mallrave q\u00eb blihen n\u00eb Shqip\u00ebri dhe materializohen n\u00eb produkt, peshat neto e bruto etj. Klienti huaj k\u00ebrkon fatur\u00ebn n\u00eb gjuh\u00ebn e huaj, jo n\u00eb gjuh\u00ebn shqipe, si do t\u00eb zgjidhet ky problem gjat\u00eb fiskalizimit?
    \n<\/strong>P\u00ebrgjigje: Procedura e fiskalizimit p\u00ebr importimin e mallrave do t\u00eb p\u00ebrdor\u00eb t\u00eb dh\u00ebnat q\u00eb i jan\u00eb d\u00ebrguar administrat\u00ebs tatimore nga administrata doganore n\u00eb deklarat\u00ebn doganore, k\u00ebshtu q\u00eb fiskalizimi i faturave nga jasht\u00eb do t\u00eb bazohet n\u00eb t\u00eb dh\u00ebnat e paracaktuara dhe tatimpaguesi do t\u00eb duhet t\u00eb shtoj\u00eb vet\u00ebm informacionin q\u00eb mungon, sipas nenit 25 t\u00eb udh\u00ebzimit nr.16, dat\u00eb 03.04.2020 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, nga fatura e tatimpaguesit t\u00eb huaj. Fiskalizimi do t\u00eb bazohet n\u00eb deklarat\u00ebn doganore, k\u00ebshtu q\u00eb vet\u00ebm pasi t\u00eb marr\u00eb deklarat\u00ebn doganore lind detyrimi p\u00ebr fiskalizimin e fatur\u00ebs.<\/p>\n

    Nd\u00ebrkoh\u00eb, vlen t\u00eb theksojm\u00eb se rasti i dyt\u00eb i paraqitur nga ju nuk \u00ebsht\u00eb rast i parashikuar n\u00eb legjislacionin n\u00eb fuqi, pasi q\u00eb t\u00eb funksionoj\u00eb skema \u00ebsht\u00eb kusht q\u00eb pron\u00ebsia e mallit nuk ndryshon. M\u00eb tej lidhur me gjuh\u00ebn e p\u00ebrdorur, sqarojm\u00eb se gjuha zyrtare n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb e njohur me ligj \u00ebsht\u00eb gjuha Shqipe (neni 14, pika 1, e Kushtetut\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n

  6. M\u00ebnyra dhe koha e l\u00ebshimit t\u00eb faturave elektronike dhe faturave t\u00eb shoq\u00ebrimit me entet publike. P\u00ebr t\u2019a kuptuar m\u00eb qart\u00eb po marr nj\u00eb shembull: Nj\u00eb subjekt q\u00eb ka kontrat\u00eb (marr\u00ebveshje kuad\u00ebr) me entet publike p\u00ebr furnizim dhe shp\u00ebrndarje mallrash n\u00eb objekte t\u00eb ndryshme n\u00eb var\u00ebsi t\u00eb entit publik. N\u00eb nj\u00eb marr\u00ebveshje kuad\u00ebr me entin publik furnizimi dhe shp\u00ebrndarja b\u00ebhet n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme sipas k\u00ebrkesave t\u00eb entit publik (pra jo nj\u00ebher\u00ebsh). P.sh. Enti publik b\u00ebn nj\u00eb k\u00ebrkes\u00eb p\u00ebr 1000 kg t\u00eb mallit X, subjekti k\u00ebt\u00eb sasi duhet t\u2019a magazinoj\u00eb fillimisht n\u00eb magazin\u00ebn qendrore t\u00eb entit publik. Pas magazinimit t\u00eb sasis\u00eb prej 1000 kg. Enti publik sipas planit t\u00eb shp\u00ebrndarjes urdh\u00ebron subjektin q\u00eb t\u2019a shp\u00ebrndaj\u00eb t\u00eb gjith\u00eb sasin\u00eb prej 1000 kg brenda dit\u00ebs n\u00eb disa objekte, ose vendos t\u00eb shp\u00ebrndaj\u00eb nj\u00eb pjes\u00eb t\u00eb sasis\u00eb at\u00eb dit\u00eb dhe nj\u00eb pjes\u00eb dit\u00ebn tjet\u00ebr. Cili \u00ebsht\u00eb dokumenti q\u00eb duhet t\u00eb shoq\u00ebroj\u00eb mallin nga magazina e subjektit n\u00eb magazin\u00eb qendrore t\u00eb entit publik?
    \n<\/strong>P\u00ebrgjigje: Fatura e shoq\u00ebrimit do t\u00eb p\u00ebrdoret vet\u00ebm n\u00eb rastet kur nuk ndryshon pron\u00ebsia (udh\u00ebzimi nr. 20, dat\u00eb 01.06.2020). Pra, n\u00ebse malli do t\u00eb depozitohet pran\u00eb subjektit bler\u00ebs do t\u00eb duhet t\u00eb l\u00ebshohet fatur\u00eb shitjeje.<\/li>\n
  7. Cili \u00ebsht\u00eb dokumenti q\u00eb duhet t\u00eb shoq\u00ebroj\u00eb mallin nga magazina qendrore e entit publik n\u00eb objektet publike?
    \n<\/strong>P\u00ebrgjigje: Sqaruar m\u00eb lart\u00eb<\/li>\n
  8. N\u00eb cilin moment duhet t\u00eb l\u00ebshohet fatura elektronike?
    \n<\/strong>P\u00ebrgjigje: P\u00ebr \u00e7do furnizim malli apo sh\u00ebrbimi me Entet Publike duhet t\u00eb l\u00ebshohet fatur\u00eb elektronike p\u00ebr \u00e7do rast n\u00eb momentin q\u00eb kryhet furnizimi i mallit apo sh\u00ebrbimit.<\/li>\n
  9. IM5: mall i marr\u00eb n\u00eb pron\u00ebsi p\u00ebr p\u00ebrpunim, p\u00ebr nj\u00eb arsye t\u00eb caktuar nuk b\u00ebhet p\u00ebrpunimi, p.sh. Nuk realizohet kontrata e Exportit, subjekti duhet t\u2019a kaloj nga IM5 n\u00eb IM4 mallin n\u00eb pron\u00ebsi. Si do b\u00ebhet fiskalizimi? P.sh. Praktika IM5 b\u00ebhet kalimi me IM4 q\u00eb n\u00eb lib\u00ebr blerje jan\u00eb b\u00ebr\u00eb import pa TVSH k\u00ebto praktika, si do kalohen n\u00eb IM4 me fiskalizimin? Aktualisht b\u00ebhet nj\u00eb IM4 p\u00ebr t\u00eb gjitha praktikat.
    \n<\/strong>P\u00ebrgjigje: Do t\u00eb rakordojm\u00eb me doganat dhe do t\u00eb japim nj\u00eb p\u00ebrgjigje konkrete me email.<\/li>\n
  10. Si do b\u00ebhet fatura e sh\u00ebrbimit p\u00ebr jasht\u00eb dhe si do miratohet kjo fatur\u00eb.
    \n<\/strong>P\u00ebgjigje: N\u00eb rast se bler\u00ebsi ose marr\u00ebsi i sh\u00ebrbimeve l\u00ebshon nj\u00eb fatur\u00eb autongarkes\u00eb p\u00ebr sh\u00ebrbimet e ofruara nga nj\u00eb person i tatuesh\u00ebm jorezident, p\u00ebr furnizimet e sh\u00ebrbimeve p\u00ebr t\u00eb cilat TVSH-ja \u00ebsht\u00eb e pagueshme nga marr\u00ebsi i furnizimit, sipas paragrafit 2, t\u00eb nenit 86, t\u00eb Ligjit p\u00ebr \u2018Tatimin mbi vler\u00ebn e shtuar\u2019, fatura l\u00ebshohet nga bler\u00ebsi jo m\u00eb von\u00eb se dita e 10-t\u00eb e muajit pas muajit n\u00eb t\u00eb cilin \u00ebsht\u00eb b\u00ebr\u00eb sh\u00ebrbimi (p\u00ebrve\u00e7 rastit kur fatura l\u00ebshohet nga shit\u00ebsi n\u00eb form\u00eb elektronike dhe shk\u00ebmbehet me bler\u00ebsin p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave).<\/li>\n
  11. N\u00eb rastin e autofatur\u00ebs p\u00ebr nj\u00eb sh\u00ebrbim t\u00eb marr\u00eb nga nj\u00eb tatimpagues jo rezident, si do te reflektohet mbajtja e tatimit n\u00eb burim, kur plot\u00ebsohen kriteret ligjore p\u00ebr k\u00ebt\u00eb fakt.
    \n<\/strong>P\u00ebrgjigje: N\u00eb rastet e furnizimeve rast\u00ebsore t\u00eb marra nga individ\u00eb t\u00eb ndrysh\u00ebm q\u00eb nuk kan\u00eb cil\u00ebsin\u00eb e tregtarit, p\u00ebrfshir\u00eb prodhuesit bujq\u00ebsor\u00eb q\u00eb nuk jan\u00eb pjes\u00eb e skem\u00ebs s\u00eb kompensimit, tatimpaguesi (pra bler\u00ebsi) l\u00ebshon nj\u00eb autofatur\u00eb pa llogaritur TVSH-n\u00eb. Kjo fatur\u00eb duhet t\u00eb v\u00ebrtetohet nga individi furnizues n\u00ebp\u00ebrmjet n\u00ebnshkrimit dhe t\u00eb dh\u00ebnave t\u00eb tjera identifikuese t\u00eb tij si em\u00ebr\/mbiem\u00ebr dhe num\u00ebr personal identifikimi, t\u00eb cilat duhet t\u00eb regjistrohen n\u00eb fatur\u00eb. Tatimpaguesi, si marr\u00ebs i furnizimit \u00ebsht\u00eb i detyruar q\u00eb t\u00eb sh\u00ebnoj\u00eb n\u00eb fatur\u00ebn e p\u00ebrgatitur p\u00ebr veten e tij edhe NIPT-in e tij. Fatura e l\u00ebshuar nga bler\u00ebsi, person i tatuesh\u00ebm si subjekt i tatimit mbi vler\u00ebn e shtuar apo i tatimit mbi fitimin ose tatimit t\u00eb thjeshtuar mbi fitimin, \u00ebsht\u00eb dokumenti q\u00eb justifikon shpenzimet e zbritshme t\u00eb biznesit p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit mbi fitimin dhe tatimit t\u00eb thjeshtuar mbi fitimin. P\u00ebr shembull, nj\u00eb shoq\u00ebri tregtare paguan nj\u00eb individ vendas ose t\u00eb huaj (q\u00eb nuk \u00ebsht\u00eb i regjistruar n\u00eb organet tatimore shqiptare) p\u00ebr nj\u00eb sh\u00ebrbim rast\u00ebsor konsulence, p\u00ebrkthimi dhe sh\u00ebrbime t\u00eb ngjashme, etj. N\u00eb k\u00ebt\u00eb rast, shoq\u00ebria p\u00ebrfituese e sh\u00ebrbimit p\u00ebrpilon nj\u00eb fatur\u00eb me t\u00eb dh\u00ebnat identifikuese t\u00eb individit shit\u00ebs t\u00eb sh\u00ebrbimit, vler\u00ebn e sh\u00ebrbimit dhe tatimin q\u00eb mbahet n\u00eb burim t\u00eb llogaritur p\u00ebr pages\u00ebn e k\u00ebtij sh\u00ebrbimi.<\/li>\n
  12. P\u00ebr kompanit\u00eb q\u00eb ofrojn\u00eb ture turistike q\u00eb operojn\u00eb sipas marzhit t\u00eb fitimit, deri tani blerjet kalonin t\u00eb gjitha pa TVSH dhe p\u00ebr vler\u00ebn totale t\u00eb xhirimit-vler\u00ebs s\u00eb turit duke zbritur t\u00eb gjith\u00eb blerjet si shpenzim t\u00eb turit, diferenca q\u00eb \u00ebsht\u00eb praktikisht fitimi duhet t\u00eb jet\u00eb me TVSH. Deri m\u00eb tani b\u00ebhej nj\u00eb fatur\u00eb ku sh\u00ebnohej: Shitje sipas nenit… P\u00ebr marzhin e agjensive dhe nuk pasqyrohej TVSH p\u00ebr klientin, po me fiskalizimin? Si do paraqitet fatura e fiskalizuar p\u00ebr marzhin e fitimit dhe TVSH-n\u00eb e k\u00ebsaj fature?”
    \n<\/strong>P\u00ebrgjigje: S\u00eb pari, si\u00e7 veprohet edhe sot, transaksionet, nd\u00ebrmjet klientit dhe agjencis\u00eb dhe agjencis\u00eb dhe personave t\u00eb tjer\u00eb t\u00eb tatuesh\u00ebm n\u00ebp\u00ebrmjet t\u00eb cil\u00ebve \u00ebsht\u00eb b\u00ebr\u00eb i mundur t\u00eb kryhet sh\u00ebrbimi duhet t\u00eb kryhen n\u00ebp\u00ebrmjet llogarive bankare. Gjtithashtu, sqarojm\u00eb se nga pik\u00ebpamja fiskala nuk ka ndryshuar koncepti por vet\u00ebm procedura e raportimit t\u00eb faturave.<\/li>\n
  13. Si veprohet me zyrat e k\u00ebmbimit valutor, ku do \u00e7ojn\u00eb nga nj\u00ebsia e tyre p.sh. 10.000 euro n\u00eb bank\u00eb dhe do t\u2019i konvertoj\u00eb n\u00eb Dollar. Si do b\u00ebhet fiskalizimi n\u00eb k\u00ebt\u00eb rast, cila vler\u00eb do t\u00eb fiskalizohet e shitjes s\u00eb eurove apo e blerjes s\u00eb dollar\u00ebve? Tek cili lib\u00ebr do t\u00eb regjistrohet tek shitjet apo tek librat e blerjes?
    \n<\/strong>P\u00ebrgjigje: S\u00eb pari pasi t\u00eb jet\u00eb deklaruar shuma e \u00e7eljes s\u00eb ark\u00ebs n\u00eb lek\u00eb, gjat\u00eb dit\u00ebs do t\u00eb l\u00ebshohen faturat p\u00ebr blerjet e eurove. Nd\u00ebrkoh\u00eb, duke konsideruar se paraja \u00ebsht\u00eb mall shitja eurove duke i konvertuar n\u00eb dollar do t\u00eb raportohet tek librat e shitjes. Theksojm\u00eb se, gjithmon\u00eb duke p\u00ebrcaktuar kursin e k\u00ebmbimit n\u00eb monedh\u00ebn shqiptare (Lek\u00eb).<\/li>\n
  14. N\u00eb rastin e fiskalizimit t\u00eb faturave t\u00eb blerjes nga furnitor\u00eb t\u00eb huaj p.sh. Sh\u00ebrbim transporti nd\u00ebrkomb\u00ebtar subjekti regjistron n\u00eb kontabilitet fatur\u00ebn e furnitorit nj\u00ebkoh\u00ebsisht fiskalizon nj\u00eb fatur\u00eb blerje. N\u00eb k\u00ebt\u00eb rast kemi nj\u00eb dublim. Si \u00ebsht\u00eb zgjidhur kjo?
    \n<\/strong>P\u00ebrgjigje: Fiskalizimi i faturave t\u00eb l\u00ebshuar nga jorezident\u00ebt, \u00ebsht\u00eb e sqaruar n\u00eb nenin 7, t\u00eb ligjit 87\/2019 si dhe n\u00eb nenin 11 t\u00eb udh\u00ebzimit nr. 16. Kjo procedure ofrohet nga zgjidhjet software-ike t\u00eb certifikuar p\u00ebr k\u00ebt\u00eb q\u00ebllim.<\/li>\n
  15. Kur subjekti bler\u00ebs, importon mallra nga disa furnitor\u00eb t\u00eb huaj dhe q\u00eb vijn\u00eb me nj\u00eb mjet transporti rrugor, dogana b\u00ebn vet\u00ebm nj\u00eb deklarat\u00eb doganore p\u00ebr t\u00eb gjith\u00eb furnitor\u00ebt bashk\u00eb, si b\u00ebhet pranimi, fiskalizimi i deklarat\u00ebs doganore?
    \n<\/strong>P\u00ebrgjigje: Ligji p\u00ebr TVSH, \u00ebsht\u00eb pothuajse i p\u00ebrputhur me Direktiv\u00ebn e BE, dhe supozohet se p\u00ebr cdo mall t\u00eb importur \u00ebsht\u00eb l\u00ebshuar nj\u00eb fatur\u00eb nga shit\u00ebsi dhe procedura e fisklizimit do t\u00eb kryhet p\u00ebr t\u00eb gjitha mallrat (faturat) e l\u00ebshuara.<\/li>\n
  16. Subjektet q\u00eb kaluan pa TVSH n\u00eb 1 janar si edhe ata q\u00eb ishin pa TVSH, deri n\u00eb 1 shtator 2021 nuk do t\u00eb deklarojn\u00eb libra blerjeje dhe prandaj kjo platform\u00eb do t\u00eb p\u00ebrmbaj\u00eb informacionin e faturave t\u00eb blerjeve nga momenti kur ky subjekt \u00ebsht\u00eb subjekt i fiskalizuar. Si do t\u00eb veprohet p.sh. P\u00ebr nj\u00eb subjekt Biznes i madh me tatim fitimin, por me xhiron n\u00ebn 10 milion i cili deri n\u00eb 1 shtator nuk do t\u00eb deklaroj\u00eb blerjet. K\u00ebto fatura ku do t\u2019i shfaqen se as n\u00eb E-filing e as n\u00eb Platform\u00eb nuk i ka regjistruar?
    \n<\/strong>P\u00ebrgjigje: Do t\u00eb analizohet me detaje dhe do t\u00eb japim nj\u00eb p\u00ebrgjigje konkrete.<\/li>\n
  17. A ka parashikuar fiskalizimi p\u00ebr rastet e rimbursimit t\u00eb shpenzimeve q\u00eb nuk p\u00ebrfshihen n\u00eb vler\u00ebn e tatueshme (parashikuar n\u00eb nenin 33 t\u00eb Udh\u00ebzimit p\u00ebr TVSH). Jan\u00eb rastet kur nj\u00eb kontabilist apo avokat kryhen pagesa p\u00ebr klient\u00ebt e tij dhe kryhen pages\u00ebn n\u00eb em\u00ebr t\u00eb tij. Aktualisht p\u00ebrfshihet n\u00eb fatur\u00eb por nuk deklarohet n\u00eb libra shuma e paguar.
    \n<\/strong>P\u00ebrgjigje: T\u00eb gjitha transaksionet bazuar n\u00eb nenin 33, duhet t\u00eb jen\u00eb t\u00eb faturuara, si dhe duhet t\u00eb plot\u00ebsohen t\u00eb gjitha kushtet e p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb nen. Vlen t\u00eb theksojm\u00eb se, \u00ebsht\u00eb kusht q\u00eb k\u00ebto shpenzime jan\u00eb t\u00eb nevojshme t\u00eb kryhen nga personi i tatuesh\u00ebm p\u00ebr llogari t\u00eb klientit t\u00eb tij p\u00ebrgjat\u00eb kryerjes s\u00eb nj\u00eb sh\u00ebrbimi p\u00ebr t\u00eb cilin klienti e ka kontraktuar personin e tatuesh\u00ebm. K\u00ebto shpenzime jan\u00eb t\u00eb nevojshme dhe evidentohen dhe faturohen m\u00eb vete n\u00eb fatur\u00ebn q\u00eb personi i tatuesh\u00ebm i l\u00ebshon klientit t\u00eb tij. N\u00ebse kushtet e m\u00ebsip\u00ebrme nuk plot\u00ebsohet at\u00ebher\u00eb konsiderohet sh\u00ebrbim i tatuesh\u00ebm. Gjithashtu n\u00ebse shpenzime t\u00eb tilla nuk provohen dhe dokumentohen sipas rregullave t\u00eb k\u00ebtij udh\u00ebzimi at\u00ebher\u00eb vlera e tyre e plot\u00eb ose vlera e paprovuar ose dokumentuar do t\u00eb konsiderohet vler\u00eb e tatueshme p\u00ebr t\u00eb cil\u00ebn zbatohet TVSH.<\/li>\n
  18. P\u00ebr fatur\u00ebn shoq\u00ebruese me dy tatimpagues t\u00eb ndrysh\u00ebm pa ndryshim pron\u00ebsie kemi rastet e transportit t\u00eb ambalazheve qarkulluese si p.sh. Arka plastike me shishe t\u00eb kthyeshme, fu\u00e7i birre etj. T\u00eb cilat kthehen pas nga bler\u00ebsi tek shit\u00ebsi pasi \u00ebsht\u00eb konsumuar malli.
    \n<\/strong>P\u00ebrgjigje: N\u00eb k\u00ebto raste duhet t\u00eb ekzistoj\u00eb nj\u00eb kontrat\u00eb e lidhur midis pal\u00ebve p\u00ebr dh\u00ebnien dhe kthimin e ambalazheve. N\u00eb kontrat\u00eb paraqitet edhe afati i kthimit t\u00eb ambalazheve nga bler\u00ebsi tek shit\u00ebsi. Ambalazhet q\u00eb bler\u00ebsi nuk i kthen tek shit\u00ebsi konsiderohen sikur t\u00eb ishin shitur dhe i n\u00ebnshtrohen TVSH-s\u00eb mbi vler\u00ebn e tyre.<\/li>\n
  19. Po p\u00ebr kontratat e shitjes s\u00eb apartamenteve p\u00ebr individ\u00eb ku lek\u00ebt kalojn\u00eb n\u00eb llogarin\u00eb e noterit si do t\u00eb jet\u00eb m\u00ebnyra e pages\u00ebs me bank\u00eb dhe fiskalizimi i tyre?
    \n<\/strong>P\u00ebrgjigje: Llogarit\u00eb bankre dhe \u00e7do veprim q\u00eb kryen NOTERI jan\u00eb objekt i deklarimit n\u00eb sistemin e NISA dhe NRSH pran\u00eb Ministris\u00eb s\u00eb Drejt\u00ebsis\u00eb, dhe kjo \u00ebsht\u00eb vet\u00ebm p\u00ebr efekt deklarimi, nd\u00ebrkoh\u00eb q\u00eb fatura e shitjes duhet t\u00eb fiskalizohet sipas p\u00ebrcaktimeve t\u00eb nenit 6. t\u00eb udh\u00ebzimit nr. 16.<\/li>\n
  20. A mund t\u00eb l\u00ebshoj\u00eb subjekti fatur\u00eb me minus (-) p\u00ebr rregullimin e faturave t\u00eb paradh\u00ebnies q\u00eb jan\u00eb l\u00ebshuar para dat\u00ebs 1 korrik (para fiskalizimit B2B)?
    \n<\/strong>P\u00ebrgjigje: E paqart\u00eb si pyetje. Por n\u00ebse i referoheni faturave korrigjuese p\u00ebr fatura t\u00eb leshuara nga blloku (fizike), PO, kjo \u00ebsht\u00eb e mundur duke regjistruar manualisht nr. Seria t\u00eb fatur\u00ebs s\u00eb par\u00eb q\u00eb detyrimisht duhet t\u00eb ekzistoj\u00eb n\u00eb librat e tatimpaguesit.<\/li>\n
  21. N\u00eb rastin e shoq\u00ebrive ku l\u00ebshimi i fatur\u00ebs k\u00ebrkon nj\u00eb procedur\u00eb miratimi (jo fiskale), subjekti mund t\u00eb l\u00ebshoj\u00eb fatur\u00ebn n\u00eb dat\u00eb 05 t\u00eb muajit pasardh\u00ebs, por kjo fatur\u00eb i p\u00ebrket muajit paraardh\u00ebs, a do ket\u00eb mund\u00ebsi q\u00eb fatura t\u00eb dal\u00eb e regjistruar n\u00eb muajin q\u00eb i takon? P.sh. Sh\u00ebrbimi \u00ebsht\u00eb kryer gjat\u00eb muajit qershor 2021, Fatura duhet t\u00eb pritet me dat\u00eb 30.06.2021. Procedura e brendshme e miratimit p\u00ebrfundoi n\u00eb dat\u00eb 2 korrik. A mund t\u00eb regjistrohet kjo fatur\u00eb p\u00ebr muajin qershor q\u00eb dhe bler\u00ebsit t\u2019i shfaqet n\u00eb librin e blerjes p\u00ebr muajin qershor?
    \n<\/strong>P\u00ebrgjigje: P\u00ebr furnizimet e parashikuara nga neni 99,i ligjit 92\/2014\u201d P\u00ebr TVSH-n\u00eb\u201d, dhe neni 28, i udh\u00ebzimit t\u00eb TVSH-s\u00eb, kjo procedur\u00eb \u00ebsht\u00eb e mundur dhe realizohet.<\/li>\n
  22. Problematika n\u00eb shitje me shumic\u00eb: a. Problemi i faturave, vijn\u00eb me koli i kthejn\u00eb n\u00eb cop\u00eb. b. Gabimet njer\u00ebzore, pun\u00ebtor\u00ebt ngat\u00ebrrojn\u00eb kodet kemi gati 500 kode me iniciale ose kode peshore. Shitet di\u00e7ka tjet\u00ebr p\u00ebr produkt tjet\u00ebr nj\u00ebra ngelet gjendje tjetra del minus c. Produktet me pesh\u00eb kan\u00eb firo p.sh. (djathi i hapur, fileto e pul\u00ebs, etj.) d. Me produktet e vjedhura, po me mallrat q\u00eb thyhen apo d\u00ebmtohen dhe nuk shiten m\u00eb? e.Em\u00ebrtimet te fatura e blerjes nuk korrespondojn\u00eb me em\u00ebrtimet q\u00eb kemi ne t\u00eb listuara n\u00eb program. Pasi ato shum\u00eb her\u00eb vijn\u00eb me iniciale po t\u2019i l\u00ebm\u00eb ashtu nuk i kupton konsumatori \u00e7far\u00eb ka bler\u00eb pra do shiten me em\u00ebrtim tjet\u00ebr. f. Malli q\u00eb kthejn\u00eb mbrapsht klient\u00ebt. Si do veprojm\u00eb? N\u00eb shum\u00eb raste nuk duan t\u2019a nd\u00ebrojn\u00eb me di\u00e7ka tjet\u00ebr thjesht duan lek\u00ebt mbrapsht. N\u2019a ndodh gati \u00e7do dit\u00eb.
    \n<\/strong>P\u00ebrgjigje: Parimisht mund t\u00eb q\u00ebndrojn\u00eb si problematika por vihet re se jo t\u00eb gjitha mund t\u00eb konsiderohen si raste q\u00eb mund t\u00eb trajtohen nga Administrata Tatimore. P\u00ebrjashtimisht, nxjerrjes jasht\u00eb p\u00ebrdorimit t\u00eb mallrave dhe p\u00ebrcaktimi i firove t\u00eb cilat rregullohen me dispozita t\u00eb ve\u00e7anta.<\/li>\n
  23. Ku do t\u00eb deklarohen deklaratat e TVSH-s\u00eb, Tatimit n\u00eb burim, List\u00ebpagesave, Deklarata e tatimit mbi fitimin\/e thjeshtuar \u2013 a) Pas muajit korrik 2021 dhe b) me implementimin e plot\u00eb t\u00eb procesit t\u00eb fiskalizimit, pra pasi t\u00eb jen\u00eb fiskalizuar t\u00eb gjith\u00eb operator\u00ebt (n\u00eb sistemin aktual e-filling apo n\u00eb sistemin e ri q\u00eb po ngrihet self-care)?
    \n<\/strong>P\u00ebrgjigje: Platforma do t\u00eb lidhet me e-Tatimet dhe t\u00eb dh\u00ebnat nga librat e blerjes dhe shitjes do t\u00eb p\u00ebrdoren p\u00ebr plot\u00ebsimin e deklarat\u00ebs s\u00eb TVSH-s\u00eb.<\/p>\n

    Deklarimet e m\u00ebsip\u00ebrme do t\u00eb vazhdojn\u00eb t\u00eb b\u00ebhen n\u00eb sistemin aktual e-filling.<\/li>\n

  24. P\u00ebr gjith\u00eb sektor\u00ebt e tjer\u00eb p\u00ebr t\u00eb cil\u00ebt do t\u00eb presin fatur\u00eb tatimore n\u00eb subjektet e vogla q\u00eb kan\u00eb detyrim n\u00eb shtator do t\u00eb paraqitet problemi q\u00eb nuk do t\u00eb pranohen online n\u00eb sistemin selfcare k\u00ebto fatura dhe si rrjedhim k\u00ebto fatura t\u00eb cilat brenda dat\u00ebs 30 ora 00.00 t\u00eb \u00e7do muaji nqs nuk do t\u00eb pranohen do t\u00eb stornohen automatikisht nga sistemi dhe do ngelen fatura t\u00eb pa b\u00ebra dhe kjo do t\u00eb sjell\u00eb nj\u00eb \u00e7regullim si n\u00eb gjendjen e magazin\u00ebs ashtu edhe at\u00eb t\u00eb ark\u00ebs.
    \n<\/strong>P\u00ebrgjigje: Faturat e l\u00ebshuara edhe n\u00ebse nuk jan\u00eb pranuar brenda dat\u00ebs 10 t\u00eb muajit pasardh\u00ebs do t\u00eb shkojn\u00eb automatikisht tek libri i shitjes (shit\u00ebsit) dhe libri i blerjes (bler\u00ebsit).<\/li>\n
  25. Fatura e shoq\u00ebrimit p\u00ebr subjektet q\u00eb shesin n\u00ebp\u00ebrmjet makinave der\u00eb-m\u00eb der\u00eb akoma \u00ebshte e pa qart\u00eb si do funksionoj\u00eb, vet\u00ebm disa shoq\u00ebri jan\u00eb certifikuar p\u00ebr fatur\u00ebn e shoq\u00ebrimit nd\u00ebrkoh\u00eb p\u00ebr fatur\u00ebn tatimore jan\u00eb nj\u00eb num\u00ebr i konsideruesh\u00ebm. Psh n.q.s firma ka implementuar nj\u00eb sistem fiskalizimi t\u00eb nj\u00eb operatori t\u00eb caktuar q\u00eb nuk e ka marr\u00eb licenc\u00ebn p\u00ebr fatur\u00ebn e shoq\u00ebrimit, \u00ebsht\u00eb e nevojshme blerja e dy sistemeve t\u00eb ndryshme. P\u00ebr kompanit\u00eb q\u00eb operojn\u00eb n\u00eb shitje der\u00eb-m\u00eb der\u00eb ky sistem do t\u00eb krijoj\u00eb shum\u00eb probleme si n\u00eb lidhje me p\u00ebrgjegj\u00ebsin\u00eb e fatur\u00ebs tatimore t\u00eb shitjes t\u00eb pa konfirmuar nga bler\u00ebsi ashtu edhe p\u00ebr abuzimin q\u00eb agjent\u00ebt do t\u2019u krijojn\u00eb kompanive t\u00eb tyre pasi kompania nuk \u00ebsht\u00eb e sigurt q\u00eb malli \u00ebsht\u00eb dor\u00ebzuar n\u00eb subjekt duke q\u00ebn\u00eb se faturat nuk do t\u00eb firmosen m\u00eb nga bler\u00ebsi.
    \n<\/strong>P\u00ebrgjigje: Faturat e shoq\u00ebrimit do t\u00eb l\u00ebshohen vet\u00ebm n\u00eb rastet kur nuk ndryshon pron\u00ebsia mbi mallin dhe rasti i paraqitur do t\u00eb konsiderohet si pik\u00eb shitje m\u00eb vete e cila do t\u00eb l\u00ebshoj\u00eb fatura shitjeje pasi t\u00eb jet\u00eb l\u00ebshuar fatura shoq\u00ebruese e fiskalizuar dhe nga magazina qendrore.<\/li>\n
  26. N\u00eb lidhje me celjen e operator\u00ebve t\u00eb rinj: celja e operator\u00ebve t\u00eb rinj n\u00ebp\u00ebrmjet ID gjenerohet nga list\u00ebpagesa e subjektit apo nga informacioni i gjendjes civile? Nqs gjenerohet nga list\u00ebpagesa E-SIG27 n\u00eb momentin e hyrjes s\u00eb nj\u00eb punonj\u00ebsi t\u00eb ri, i cili deklarohet 24 or\u00eb para, i bie q\u00eb operatori n\u00eb selfcare t\u00eb regjistrohet pas 24 or\u00ebsh q\u00eb i bie pas 48 or\u00ebsh.
    \n<\/strong>P\u00ebrgjigje – ID gjenerohet nga list\u00ebpagesa E-SIG27.<\/li>\n
  27. Vendosja e or\u00ebs s\u00eb pun\u00ebs kur \u00e7elen operator\u00ebt do t\u00eb n\u00ebnkuptoje q\u00eb pas k\u00ebsaj ore ata nuk mund t\u00eb kryejn\u00eb dot faturim? Si do t\u00eb zgjidhet kjo nqs nj\u00eb operator do t\u00eb duhet t\u00eb b\u00ebj\u00eb nj\u00eb fatur\u00eb dhe i ka kaluar orari, nd\u00ebrkoh\u00eb q\u00eb nuk mund t\u00eb ket\u00eb kush t\u2019ia modifikoj\u00eb orarin e pun\u00ebs?
    \n<\/strong>P\u00ebrgjigje – Ndryshimet e orarit t\u00eb pun\u00ebs s\u00eb operatoreve b\u00ebhen 24 or\u00eb para.<\/li>\n
  28. Si do t\u00eb b\u00ebhet regjistrimi i blerjeve jasht\u00eb vendit, por t\u00eb pazhdoganuara n\u00eb dogane? Psh nj\u00eb kompani transporti nd\u00ebrkomb\u00ebtar blen naft\u00eb jasht\u00eb vendit dhe e konsumon p\u00ebrs\u00ebri jasht\u00eb vendit gjat\u00eb transportit. Si do t\u00eb p\u00ebrfshihet kjo fatur\u00eb n\u00eb librat e blerjeve t\u00eb biznesit?
    \n<\/strong>P\u00ebrgjigje – Rasti konkret mund t\u00eb dokumentohet si shpenzim duke paraqitur dokumenta shtes\u00eb provuese t\u00eb shpenzimeve.<\/li>\n
  29. Kur do t\u00eb b\u00ebhet lidhja e fiskalizimit me kontabilizimin e faturave?
    \n<\/strong>P\u00ebrgjigje – Zgjidhjet softuerike t\u00eb certifikuar e b\u00ebjn\u00eb t\u00eb mundur nd\u00ebrveprimin\/fiskalizimin e faturave nga programet kontabel.<\/li>\n
  30. Do duhet t\u00eb sakt\u00ebsohet n\u00ebse \u00ebsht\u00eb n\u00eb fuqi udh\u00ebzimi i procedur\u00ebs p\u00ebr marr\u00ebdh\u00ebniet biznes me individ konkretisht neni 59 i ligjit Nr. 9920, dat\u00eb 19.5.2008 P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb I NDRYSHUAR p\u00ebr pagesat me para n\u00eb dor\u00eb.
    \n<\/strong>P\u00ebrgjigje – Neni 59 i ligjit Nr. 9920, dat\u00eb 19.5.2008 P\u00cbR PROCEDURAT TATIMORE N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb I NDRYSHUAR udh\u00ebzon q\u00eb tatimpaguesit, persona fizike apo juridike, tregtare, nuk mund t\u00eb kryejn\u00eb nd\u00ebrmjet tyre transaksione shitjeje\/blerje me para n\u00eb dor\u00eb, kur vlera e transaksionit \u00ebsht\u00eb m\u00eb e madhe se 150.000 Lek\u00eb. N\u00eb rastin kur bler\u00ebsi \u00ebsht\u00eb individ, nuk ka limit p\u00ebr pagesat me para n\u00eb dor\u00eb.<\/li>\n
  31. Si do t\u00eb b\u00ebhet fiskalizimi n\u00eb shoq\u00ebrit\u00eb e huaja q\u00eb blejn\u00eb dhe shesin jasht\u00eb, pa hyr\u00eb malli n\u00eb Shqip\u00ebri, si psh blejne online dhe shesin online?
    \n<\/strong>P\u00ebrgjigje – Rasti paraqitur nuk sqaron\/v\u00ebrteton pron\u00ebsin\u00eb mallit, dhe p\u00ebr k\u00ebt\u00eb duhet q\u00eb mallrat t\u00eb hyjn\u00eb n\u00eb territorin shqiptar n\u00eb m\u00ebnyr\u00eb q\u00eb shitja t\u00eb konsiderohet konform rregullave, pasi legjislacioni shqiptar i shtrin efektet e tij vet\u00ebm brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n
  32. Kuptojm\u00eb q\u00eb nj\u00eb fatur\u00eb elektronike (E-Invoice) mund t\u00eb l\u00ebshohet n\u00ebp\u00ebrmjet portalit Self-Care t\u00eb ofruar nga Administrata Tatimore nga gjith\u00eb bizneset pa TVSH q\u00eb jan\u00eb persona fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar. Do t\u00eb sugjeronim q\u00eb t\u00eb ishte m\u00eb e qart\u00eb dhe leht\u00ebsisht e identifikueshme n\u00eb faqen e DPT-s\u00eb baza ligjore dhe protokollin q\u00eb duhet t\u00eb ndiqet nga ato subjekte t\u00eb tilla q\u00eb s\u2019jane regjistruar akoma n\u00eb Self Care. Po ashtu do t\u00eb sugjeronim q\u00eb kjo mund\u00ebsi t\u00eb ofrohej edhe p\u00ebr subjekte t\u00eb tjera p\u00ebrfshir\u00eb edhe persona juridik q\u00eb p\u00ebr shkak t\u00eb natyr\u00ebs s\u00eb biznesit (i.e Auditues Ligjor) mund t\u00eb ken\u00eb nj\u00eb volum t\u00eb kufizuar faturimesh vjetore (psh. 50-100 faturime vjetore).
    \n<\/strong>P\u00ebrgjigje – N\u00eb baz\u00eb t\u00eb vendimit nr.220,dt 12.03.2020 P\u00cbR P\u00cbRCAKTIMIN E KATEGORIS\u00cb S\u00cb TATIMPAGUESVE DHE T\u00cb KRITEREVE T\u00cb P\u00cbRDORIMIT T\u00cb PROCEDUR\u00cbS S\u00cb THJESHT\u00cbZUAR T\u00cb FISKALIZIMIT \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimi\u201d, mund t\u00eb l\u00ebshojn\u00eb fatura dhe t\u00eb kryejn\u00eb procedur\u00ebn e fiskalizimit p\u00ebrmes p\u00ebrdorimit t\u00eb Platform\u00ebs Qendrore t\u00eb Faturave, n\u00ebse p\u00ebrmbushin nj\u00ebkoh\u00ebsisht kriteret e m\u00ebposhtme:
    \na) Nuk jan\u00eb subjekt i tatimit mbi vler\u00ebn e shtuar;
    \nb) Kan\u00eb p\u00ebrgjegj\u00ebsi tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl;
    \nc) Nuk kan\u00eb m\u00eb shum\u00eb se nj\u00eb vendndodhje t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit.
    \nd) Kan\u00eb statusin ligjor \u201cPerson fizik\u201d dhe kategorin\u00eb e pun\u00ebsimit \u201cI vet\u00ebpun\u00ebsuar i vet\u00ebm.<\/li>\n
  33. Faturat me likujdim t\u00eb pjessh\u00ebm, pra rasti kur n\u00eb momentin e l\u00ebshimit t\u00eb fatur\u00ebs klienti paguan pjes\u00ebrisht fatur\u00ebn cash dhe diferenc\u00ebn do e paguaj\u00eb n\u00eb nj\u00eb moment t\u00eb dyt\u00eb. Nuk ekziston si opsion kjo m\u00ebnyr\u00eb pagese, por n\u00eb momentin e zgjedhjes s\u00eb pages\u00ebs cash, trajtohet si likuidim total. Nd\u00ebrkoh\u00eb n\u00ebse klienti paguan cash dhe diferenc\u00ebn n\u00eb nj\u00eb moment t\u00eb dyt\u00eb, nuk ekziston nj\u00eb dokument q\u00eb t\u00eb l\u00ebshohet n\u00eb k\u00ebt\u00eb moment. Pak a shum\u00eb e nj\u00ebjta situat\u00eb n\u00eb momentin q\u00eb l\u00ebshon nj\u00eb fatur\u00eb dhe nuk e di m\u00ebnyr\u00ebn e likuidimit (rasti i faturave t\u00eb konsulenc\u00ebs t\u00eb l\u00ebshuara n\u00eb dat\u00ebn e fundit t\u00eb \u00e7do muaji). N\u00ebse zgjidhet pages\u00eb e m\u00ebvonshme, n\u00eb momentin e likuidimit cash nuk ka 1 dokument me t\u00eb cilin t\u00eb pajiset klienti p\u00ebr t\u00eb v\u00ebrtetuar pages\u00ebn dhe as p\u00ebrdit\u00ebsohet situata e gjendjes s\u00eb ark\u00ebs n\u00eb sistem. Pra mendoj se duhet t\u00eb shtohet n\u00eb legjislacion nj\u00eb lloj dokumenti i quajtur Mandat Ark\u00ebtimi apo di\u00e7ka e ngjashme.
    \n<\/strong>P\u00ebrgjigje – Nga pik\u00ebpamja fiskale, sugjerimi i paraqitur m\u00eb sip\u00ebr nuk \u00ebsht\u00eb korrekt me legjislacionin n\u00eb fuqi si p\u00ebr Koh\u00ebn e Faturimit ashtu edhe p\u00ebr dokumentin e k\u00ebrkuar.<\/li>\n
  34. Faturat me klient t\u00eb huaj p\u00ebr rastet e sh\u00ebrbimeve. Nuk sakt\u00ebsohet se si do b\u00ebhet miratimi (pranimi) i fatur\u00ebs nga bler\u00ebsi.
    \n<\/strong>P\u00ebrgjigje – N\u00eb rastin konkret, Ligji nuk parashikon si kusht pranimin.<\/li>\n
  35. Nj\u00eb tjet\u00ebr problem ka t\u00eb b\u00ebj\u00eb me shoq\u00ebrit\u00eb e shitjes s\u00eb softuerv\u00eb, t\u00eb cilat jav\u00ebt e fundit p\u00ebr shkak t\u00eb fluksit, nuk ofrojn\u00eb sh\u00ebrbimin e duhur dhe p\u00ebr pasoj\u00eb vendimet e marra nga klient\u00ebt tan\u00eb b\u00ebhen shum\u00eb t\u00eb v\u00ebshtira. Mendoj se duhet t\u00eb shtyhet afati i zbatimit t\u00eb k\u00ebtij ligji p\u00ebr t\u00eb pakt\u00ebn 3 muaj dhe t\u00eb b\u00ebhen edhe rregullimet ligjore p\u00ebrkat\u00ebse.
    \n<\/strong>P\u00ebrgjigje – Ligji e ka parashikuar shprehimisht afatin e zbatimit t\u00eb tij dhe Administrata Tatimore n\u00eb bashk\u00ebpunim me subjektet tatimpagues \u00ebsht\u00eb duke punuar dhe do t\u00eb vazhdoj\u00eb t\u00eb bashk\u00ebpunoj\u00eb p\u00ebr zgjidhjen e \u00e7do problematike q\u00eb mund t\u00eb ket\u00eb lindur apo q\u00eb mund t\u00eb lindi n\u00eb funksion t\u00eb zbatimit t\u00eb afatit q\u00eb ky ligj parashikon.<\/li>\n
  36. N\u00ebse shoq\u00ebria pret fatur\u00eb biznes me biznes me para n\u00eb dor\u00eb p\u00ebr periudh\u00ebn Korrik dhe Gusht 2021 \u00ebsht\u00eb e detyruar t\u00eb hyj\u00eb n\u00eb procesin e fiskalizimit?
    \n<\/strong>P\u00ebrgjigje – Faza e dyt\u00eb e procesit t\u00eb fiskalizimit n\u00eb kuptim t\u00eb ligjit \u201cP\u00ebr Fatur\u00ebn dhe Sistemin e Monitorimit t\u00eb Qarkullimit\u201d lidhet me transaksionet pa para n\u00eb dor\u00eb nd\u00ebrmjet tatimpaguesve. P\u00ebr transaksionet me para n\u00eb dor\u00eb efektet e k\u00ebtij ligji fillojn\u00eb m\u00eb 1 Shtator 2021. Shoq\u00ebria nuk \u00ebsht\u00eb e detyruar q\u00eb t\u00eb zbatoj\u00eb procedur\u00ebn e fiskalizimit p\u00ebr periudh\u00ebn Korrik dhe Gusht n\u00eb lidhje me transaksionet me para n\u00eb dor\u00eb edhe pse ligji nuk e ndalon q\u00eb ajo t\u00eb p\u00ebrdori procedur\u00ebn e fiskalizimit edhe p\u00ebr k\u00ebto transaksione n\u00ebp\u00ebrmjet nj\u00eb zgjidhje softuare-ike t\u00eb certifikuar sipas parashikimeve ligjore.<\/li>\n
  37. N\u00ebse shoq\u00ebria gjat\u00eb periudh\u00ebs Korrik-Gusht pret fatura biznes me biznes nga t\u00eb cilat disa jan\u00eb me para n\u00eb dor\u00eb dhe disa jan\u00eb likuidim me bank\u00eb, \u00ebsht\u00eb e detyruar t\u00eb l\u00ebshoj\u00eb t\u00eb gjitha fatura t\u00eb fiskalizuara apo vet\u00ebm ato q\u00eb likuidohen me bank\u00eb? Faturat me para n\u00eb dor\u00eb mund t\u00eb vazhdojn\u00eb t\u00eb priten n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb?
    \n<\/strong>P\u00ebrgjigje – N\u00eb k\u00ebt\u00eb periudh\u00eb po, ju mund t\u00eb l\u00ebshoni fatura t\u00eb fiskalizuara p\u00ebr pagesat pa para ne dor\u00eb dhe p\u00ebr ato fatura, t\u00eb cilat jan\u00eb p\u00ebr transaksione me para n\u00eb dor\u00eb, mund t\u00eb vazhdojn\u00eb t\u00eb priten n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb deri m\u00eb dat\u00eb 1 Shtator 2021 kur ligji \u201cP\u00ebr Fatur\u00ebn dhe Sistemin e Monitorimit t\u00eb Qarkullimit\u201d do t\u00eb filloj\u00eb efektet edhe p\u00ebr transaksionet me para n\u00eb dor\u00eb.<\/li>\n
  38. Numrat serial t\u00eb faturave tatimore t\u00eb pap\u00ebrdorura do t\u00eb depozitohen n\u00eb tatime?
    \n<\/strong>P\u00ebrgjigje \u2013 Sqarojm\u00eb se nuk ka ndryshuar procedura, thjesht \u00ebsht\u00eb dixhitalizuar m\u00ebnyra e l\u00ebshimit t\u00eb fatur\u00ebs. Numrat serial t\u00eb faturave tatimore t\u00eb pap\u00ebrdorura do t\u00eb depozitohen n\u00eb Administrat\u00ebn Tatimore.<\/li>\n
  39. N\u00ebse fatura do t\u00eb likuidohet me bank\u00eb \u00ebsht\u00eb e v\u00ebshtir\u00eb t\u00eb p\u00ebrcaktohet emri i bank\u00ebs, pasi \u00ebsht\u00eb nj\u00eb informacion q\u00eb do e marrin t\u00eb gjith\u00eb punonj\u00ebsit? Fatura korigjuese – not\u00eb krediti mund t\u00eb l\u00ebshohet vet\u00ebm duke ju referuar nj\u00eb fature t\u00eb m\u00ebparshme t\u00eb fiskalizuar. N\u00eb rast se duhet t\u00eb hartohet nj\u00eb fatur\u00eb korigjuese-not\u00eb krediti p\u00ebr nj\u00eb fature shitje q\u00eb \u00ebsht\u00eb l\u00ebshuar p\u00ebrpara fillimit t\u00eb fiskalizimit si duhet t\u00eb l\u00ebshohet kjo not\u00eb krediti?
    \n<\/strong>P\u00ebrgjigje – Korrigjimi do t\u00eb b\u00ebh\u00ebt n\u00ebp\u00ebrmjet numrit serial t\u00eb fatur\u00ebs s\u00eb m\u00ebparshme.<\/li>\n
  40. Sipas legjislacionit t\u00eb fiskalizimit, fatura e fiskalizuar p\u00ebr sh\u00ebrbime nga jo-rezidente (auto-ngarkes\u00eb) mund te\u00eb l\u00ebshohet brenda dat\u00ebs 10 t\u00eb muajit n\u00eb vijim. T\u00eb sqarohet \u00e7far\u00eb do t\u00eb thot\u00eb kjo. Pra n\u00ebse fatura vjen m\u00eb dat\u00eb muaji Tetor mund t\u00eb b\u00ebj\u00eb shoq\u00ebria autofatur\u00ebn brenda dat\u00ebs 10 n\u00ebntor, pra fatura t\u00eb ket\u00eb dat\u00eb n\u00ebntori? Nuk konsiderohet kjo si deklarim me vones\u00eb i TVSH n\u00eb muajin n\u00eb vijim?
    \n<\/strong>P\u00ebrgjigje – Fatura n\u00ebse l\u00ebshohet brenda dat\u00ebs 10 t\u00eb muajit n\u00ebntor do t\u00eb konsiderohet p\u00ebr periudh\u00ebn paraardh\u00ebse p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb kryer sh\u00ebrbimi, pra p\u00ebr muajin Tetor sipas shembullit q\u00eb keni paraqitur.<\/li>\n
  41. Meq\u00ebn\u00ebse bankat nuk do t\u00eb pranojn\u00eb pages\u00eb t\u00eb fatur\u00ebs q\u00eb nuk \u00ebsht\u00eb e fiskalizuar si do t\u00eb veprohet me parapagimet? Ligji shprehet q\u00eb tatimpaguesi ka 72 or\u00eb p\u00ebr t\u00eb l\u00ebshuar fatur\u00ebn n\u00eb rast parapagimi, por banka si do t\u00eb pranoj\u00eb parapagim nga nj\u00eb tatimpagues shqiptar kur fatura nuk \u00ebsht\u00eb l\u00ebshuar ende?
    \n<\/strong>P\u00ebrgjigje – Ligji parashikon se fatura duhet l\u00ebshuar edhe p\u00ebr parapagimet.<\/li>\n
  42. Nuk kemi nj\u00eb sqarim p\u00ebr p\u00ebrfaqesuesit tatimore p\u00ebr TVSH, t\u00eb cil\u00ebt l\u00ebshojn\u00eb nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse mujore p\u00ebr gjith\u00eb pagesat e kryera gjat\u00eb muajit nga individet. K\u00ebto pagesa jan\u00eb me vlera t\u00eb vogla (pra n\u00ebn 500 mij\u00eb Lek\u00eb). A mund t\u00eb vazhdojn\u00eb p\u00ebrfaq\u00ebsuesit tatimor\u00eb t\u00eb l\u00ebshojn\u00eb fatur\u00eb t\u00eb fiskalizuar p\u00ebrmbledh\u00ebse mujore?
    \n<\/strong>P\u00ebrgjigje – Jo, legjislacioni parashikon se fatura duhet l\u00ebshuar n\u00eb momentin kur kryhet furnizimi i mallit apo sh\u00ebrbimit.<\/li>\n
  43. Si do t\u00eb jet\u00eb afati i p\u00ebrpunimit t\u00eb faturave n\u00eb procesin live? N\u00eb Self-Care test \u00ebsht\u00eb 6 sekonda\/p\u00ebr fatur\u00eb. A do t\u00eb ket\u00eb ndonj\u00eb azhornim n\u00eb k\u00ebt\u00eb fushe? Na u deshen ore t\u00eb tera p\u00ebr t\u00eb kaluar n\u00eb m\u00ebnyr\u00ebn automatike faturat e k\u00ebsteve (1700 fatura).
    \n<\/strong>P\u00ebrgjigje – Afati i p\u00ebrpunimit t\u00eb faturave n\u00eb procesin live do t\u00eb jet\u00eb 2 sekonda si\u00e7 \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb ligj.<\/li>\n
  44. P\u00ebr faturat e shoq\u00ebrimit nga magazina n\u00eb magazin\u00eb, nuk \u00ebsht\u00eb e qart\u00eb n\u00ebse do t\u00eb duhet t\u00eb fiskalizohen nga data 1 Korrik apo 1 Shtator.
    \n<\/strong>P\u00ebrgjigje – Fatura shoq\u00ebruese duhet t\u00eb l\u00ebshohet e fiskalizuar nga data 1 Korrik kur subjekti do t\u00eb transferoj\u00eb mallin p\u00ebr q\u00ebllime magazinimi pa ndryshuar pron\u00ebsin\u00eb e tij.<\/li>\n
  45. Importet si flet\u00eb doganore vet\u00ebm importohen n\u00eb Self-Care, m\u00eb pas duhet t\u00eb nd\u00ebrhyjme manualisht p\u00ebr fatur\u00ebn? Nuk kemi dijeni sa i aksesueshme do t\u00eb jet\u00eb Self-Care pas dat\u00ebs 1 Korrik?
    \n<\/strong>P\u00ebrgjigje – Fleta doganore importohet n\u00eb Self-Care, m\u00eb pas bler\u00ebsi p\u00ebrpilon fatur\u00ebn me t\u00eb gjith\u00eb elementet, bazuar n\u00eb nenin 9 dhe nenin 20 t\u00eb ligjit 87\/2019\u00a0 dhe fiskalizon at\u00eb jo m\u00eb von\u00eb se tre dit\u00eb nga vendosja e mallrave n\u00eb k\u00ebt\u00eb regjim. Tatimpaguesi q\u00eb l\u00ebshon fatura sipas pikave 1 dhe 2, t\u00eb k\u00ebtij vendimi, mund t\u00eb p\u00ebrdor\u00eb Platform\u00ebn Qendrore t\u00eb Faturave p\u00ebr l\u00ebshimin dhe fiskalizimin e faturave, p\u00ebr sa koh\u00eb q\u00eb p\u00ebrmbush t\u00eb gjitha kriteret e k\u00ebrkuara. Tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura p\u00ebr transaksione me para n\u00eb dor\u00eb, sipas nenit 22, t\u00eb ligjit nr.87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, mund t\u00eb l\u00ebshojn\u00eb fatura dhe t\u00eb kryejn\u00eb procedur\u00ebn e fiskalizimit p\u00ebrmes p\u00ebrdorimit t\u00eb Platform\u00ebs Qendrore t\u00eb Faturave, n\u00ebse p\u00ebrmbushin nj\u00ebkoh\u00ebsisht kriteret e m\u00ebposhtme:
    \na) Nuk jan\u00eb subjekt i tatimit mbi vler\u00ebn e shtuar;
    \nb) Kan\u00eb p\u00ebrgjegj\u00ebsi tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl;
    \nc) Nuk kan\u00eb m\u00eb shum\u00eb se nj\u00eb vendndodhje t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit.
    \nd) Kan\u00eb statusin ligjor \u201cPerson fizik\u201d dhe kategorin\u00eb e pun\u00ebsimit \u201cI vet\u00ebpun\u00ebsuar i vet\u00ebm.\u201d<\/li>\n
  46. N\u00eb dat\u00ebn 17.06.2021 serveri i tatimeve nuk funksiononte, pa patur informacion p\u00ebr k\u00ebt\u00eb problem teknik, kemi tentuar t\u00eb l\u00ebshojm\u00eb nj\u00eb fatur\u00eb elektronike, e cila nuk u ekzekutua n\u00eb moment, duke afishuar nj\u00eb mesazh p\u00ebr problem teknik, por pasi problemi teknik u zgjidh pas 3 or\u00ebsh fatura rezultonte te t\u00eb fiskalizuarat por e pad\u00ebrguar, kjo na ka detyruar korrigjimin e saj dhe ekzekutimin e nj\u00eb fature t\u00eb re.
    \n<\/strong>P\u00ebrgjigje – Veprimi \u00ebsht\u00eb kryer sakt\u00eb.<\/li>\n
  47. N\u00eb rastin e sh\u00ebrbimeve p\u00ebr punime t\u00eb kryera, n\u00eb fillim k\u00ebrkohej n\u00eb attach edhe situacioni i punimeve. Por, tani v\u00ebrejm\u00eb q\u00eb \u00ebsht\u00eb hequr ky opsion. A do t\u00eb vazhdoje keshtu?
    \n<\/strong>P\u00ebrgjigje – P\u00ebr realizimin e fatur\u00ebs s\u00eb fiskalizuar n\u00eb aktivitet e nd\u00ebrtimit, bashk\u00eb me t\u00eb gjith\u00eb elementet e k\u00ebrkuar n\u00eb plot\u00ebsimin e fatures elektronike, k\u00ebrkohet n\u00eb attach situacioni i punimeve t\u00eb kryera, afati deri n\u00eb dat\u00ebn 10 t\u00eb muajit pasardhes.<\/li>\n
  48. Auto-Ngarkesa dhe Vet\u00eb-Faturimi, si klient zgjidhet vet\u00eb kompania dhe a duhet Fature Elektronike?
    \n<\/strong>P\u00ebrgjigje – Detyrimin p\u00ebr l\u00ebshimin e fatures elektronike e ka subjekti i tatuesh\u00ebm q\u00eb kryen furnizimin. Auto-Fatura fiskalizohet automatikisht si n\u00eb librin e blerjes dhe t\u00eb shitjes.<\/li>\n
  49. Eksporti do t\u00eb b\u00ebhet vet\u00ebm fature e fiskalizuar sepse nuk e njeh Nipt-in e bler\u00ebsit t\u00eb huaj, si do t\u00eb b\u00ebhet lidhja me deklaraten doganore?
    \n<\/strong>P\u00ebrgjigje – Fatura e eksportit nuk \u00ebsht\u00eb fature elektronike. Ligji i fiskalizimit nuk ka ndryshuar procedurat tatimore, por m\u00ebnyr\u00ebn e l\u00ebshimit t\u00eb fatur\u00ebs.<\/li>\n
  50. N\u00ebse nj\u00ebsia mates\u00eb nuk gjendet fiks n\u00eb listen e kodeve, si do t\u00eb procedohet?
    \n<\/strong>P\u00ebrgjigje – Nj\u00ebsit\u00eb mat\u00ebse jan\u00eb parashikuar t\u00eb gjitha.<\/li>\n
  51. N\u00eb trajnimet e b\u00ebra na kan\u00eb komunikuar n\u00eb rast se nj\u00eb fature nuk pranohet apo refuzohet elektronikisht nga bleresi, n\u00eb dat\u00ebn 10 t\u00eb muajit tjet\u00ebr ekzekutohen automatikisht n\u00eb libra blerje, gjithashtu dhe rastet e refuzimit t\u00eb fatur\u00ebs n\u00eb dat\u00ebn 10 t\u00eb muajit pasardhes ekzekutohen automatikisht n\u00ebse shitesi nuk b\u00ebn anulimin e saj. Ka shum\u00eb paqaretesi sa dhe vet trajnuesit nuk na japin nj\u00eb shpjegim t\u00eb sakt\u00eb.
    \n<\/strong>P\u00ebrgjigje – N\u00ebse fatura e l\u00ebshuar nuk kund\u00ebrshtohet nga bler\u00ebsi, at\u00ebher\u00eb brenda dat\u00ebs 10 t\u00eb muajit pasardhes do t\u00eb regjistrohet automatikisht tek t\u00eb dyja pal\u00ebt.<\/li>\n
  52. P\u00ebr shoqerit\u00eb e nd\u00ebrtimit, t\u00eb cilat operojn\u00eb me situacione mujore t\u00eb cilat finalizohen deri n\u00eb dat\u00ebn 10 t\u00eb muajit pasardhes, nuk ka opsione q\u00eb deklarimi i fatur\u00ebs t\u00eb p\u00ebrfshihet n\u00eb librat e shitjes t\u00eb muajit q\u00eb i takon ky situacion.
    \n<\/strong>P\u00ebrgjigje – Platforma lejon q\u00eb t\u00eb sh\u00ebnohet periudha e faturimit dhe data e l\u00ebshimit dhe n\u00ebse periudha eshte 1-31 e muajit t\u00eb m\u00ebparsh\u00ebm at\u00ebher\u00eb kjo fatur\u00eb shkon tek periudha e deklaruar.<\/li>\n<\/ol>\n

    Source: General Directorate of Taxes.<\/a><\/p>","protected":false},"excerpt":{"rendered":"

    Pyetje dhe p\u00ebrgjigje (Q\/A) lidhur me zbatimin e procesit t\u00eb fiskalizimit. N\u00eb rastin e faturave korrigjuese, \u00ebsht\u00eb shit\u00ebsi ai q\u00eb b\u00ebn korrigjimin e fatur\u00ebs p\u00ebr mallrat e kryera. Cili do t\u00eb jet\u00eb dokumenti q\u00eb do t\u00eb v\u00ebrtetoj\u00eb l\u00ebvizjen e mallrave t\u00eb kthyera q\u00eb sjell klienti? P\u00ebrgjigje: Si\u00e7 parashikohet n\u00eb Udh\u00ebzimin e TVSH, (neni 32) n\u00eb […]<\/p>","protected":false},"author":1,"featured_media":13499,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[124,209,127,274,273,272],"class_list":["post-13497","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-e-fatura","tag-e-invoice","tag-fiskalizimi","tag-pergjigje","tag-pyetje","tag-qa"],"yoast_head":"\n[Fiskalizimi] Pyetje dhe P\u00ebrgjigje nga shoqatat e Kontabilist\u00ebve. - 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\/fiskalizimi-pyetje-dhe-pergjigje-nga-shoqatat-e-kontabilisteve\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[Fiskalizimi] Pyetje dhe P\u00ebrgjigje nga shoqatat e Kontabilist\u00ebve. - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Pyetje dhe p\u00ebrgjigje (Q\/A) lidhur me zbatimin e procesit t\u00eb fiskalizimit. 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