{"id":14095,"date":"2022-03-13T14:27:17","date_gmt":"2022-03-13T14:27:17","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=14095"},"modified":"2022-03-13T14:27:19","modified_gmt":"2022-03-13T14:27:19","slug":"for-some-changes-and-additions-to-decision-no-953-dated-december-29-2014","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/per-disa-ndryshime-dhe-shtesa-ne-vendimin-nr-953-date-29-12-2014\/","title":{"rendered":"For some changes and additions to decision no. 953, dated 29.12.2014."},"content":{"rendered":"<p class=\"has-text-align-center\"><strong>Decision<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>No. 128, dated March 2, 2022<\/strong><strong><\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong>FOR<\/strong><strong> <\/strong><strong>Some amendments and additions to Decision No. 953, dated December 29, 2014, of the Council of Ministers, \u201cOn the Implementing Provisions of Law No. 92\/2014, \u2018ON VALUE ADDED TAX IN THE REPUBLIC OF ALBANIA\u2019, AS AMENDED\u201d<\/strong><\/p>\n\n\n\n<p>In support of Article 100 of <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/1998\/10\/21\/8417\/d382c0b6-8d76-4602-a408-6d6a6dd097f2\" target=\"_blank\" rel=\"noreferrer noopener\">Constitution <\/a>and of Article 159 of Law No. <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2014\/07\/24\/92\/dd6b7a0e-8727-4741-b5eb-94eef979b49e\" target=\"_blank\" rel=\"noreferrer noopener\">92\/2014, \u201cOn Value Added Tax in the Republic of Albania\u201d,<\/a> on the proposal of the Minister of Finance and Economy, the Council of Ministers<\/p>\n\n\n\n<p>SET:<\/p>\n\n\n\n<p>In decision no. <a href=\"https:\/\/qbz.gov.al\/eli\/vendim\/2014\/12\/29\/953\/4c65145c-5b17-4015-8d28-17fbf9f2c9c6\" target=\"_blank\" rel=\"noreferrer noopener\">953, dated December 29, 2014<\/a>, Of the Council of Ministers, the following changes and additions are made:<\/p>\n\n\n\n<p>Article 1<\/p>\n\n\n\n<p>Article 8 is amended as follows:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>1. In points 1, letter \u201ca\u201d, 3, second paragraph, 4.1, letters \u201cb\u201d and \u201cc\u201d, the words \u201c50 million (fifty million) lek\u00eb\u201d, \u201c50 million lek\u00eb\u201d, \u201c50,000,000 (fifty million) lek\u201d is replaced with \u201c500,000,000 (five hundred million) lek.\u201d.<\/p><\/blockquote>\n\n\n\n<p>2. The letter \u201c\u00e7\u201d of point 1 and point 4.4 are repealed.<\/p>\n\n\n\n<p>Neni 2<\/p>\n\n\n\n<p>Point 1 of Article 8(1) is amended as follows:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u201c1. In implementation of point 10 of Article 49 of the law, the supply of agricultural inputs, such as chemical fertilizers, pesticides, seeds and seedlings, except for hormones classified under codes 2937 of the NKM, is supplied at a reduced value-added tax rate of 10 (ten) percent.<\/p><\/blockquote>\n\n\n\n<p>The list of categories of agricultural inputs is set out in Annex 4 attached to this decision.<\/p>\n\n\n\n<p>Article 3<\/p>\n\n\n\n<p>After paragraph 1 of Article 11, paragraph 2 is added, with the following content:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-style-large is-layout-flow wp-block-quote-is-layout-flow\"><p>\u201c2. For taxable persons providing services in economic activities, according to professions such as: <strong><span style=\"text-decoration: underline;\">Notary, state and private court-appointed receiver<\/span><\/strong>, The minimum registration threshold for VAT is zero, regardless of their annual turnover. All of these are taxable persons registered for VAT, even if they carry out activities exempt under the law.<\/p><\/blockquote>\n\n\n\n<p>Article 4<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>In Annexes 1.1 and 3 attached to the decision, the words \u201c50 million (fifty million) lek\u00eb\u201d and \u201c50 MILLION LEK\u00cb\u201d are replaced with \u201c500,000,000 (five hundred million) lek\u00eb.\u201d.<\/p><\/blockquote>\n\n\n\n<p>This decision takes effect upon publication in the Official Gazette, and Article 2 extends its effects to January 5, 2022.<\/p>\n\n\n\n<p>Download <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/03\/VKM_953_29122014_perditesuar_varianti_12.docx\" target=\"_blank\" rel=\"noreferrer noopener\">here <\/a> Revised decision.<\/p>\n\n\n\n<p>Source: <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/03\/VKM_953_29122014_perditesuar_varianti_12.docx\" target=\"_blank\" rel=\"noreferrer noopener\">Official Publications Center.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Do you have a question?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Do not hesitate to <a href=\"https:\/\/alprofitconsult.al\/en\/contact\/\" target=\"_self\">contact<\/a> us. We are a team of experts and will be happy to speak with you.<\/p>\n<\/div><\/div>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>VENDIM Nr. 128, dat\u00eb 2.3.2022 P\u00cbR DISA NDRYSHIME DHE SHTESA N\u00cb VENDIMIN NR. 953, DAT\u00cb 29.12.2014, T\u00cb K\u00cbSHILLIT T\u00cb MINISTRAVE, \u201cP\u00cbR DISPOZITAT ZBATUESE T\u00cb LIGJIT NR. 92\/2014, \u2018P\u00cbR TATIMIN MBI VLER\u00cbN E SHTUAR N\u00cb REPUBLIK\u00cbN E SHQIP\u00cbRIS\u00cb\u2019, T\u00cb NDRYSHUAR\u201d N\u00eb mb\u00ebshtetje t\u00eb nenit 100 t\u00eb Kushtetut\u00ebs dhe t\u00eb nenit 159, t\u00eb ligjit nr. 92\/2014, \u201cP\u00ebr [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":14098,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[85,318,319,78,225],"class_list":["post-14095","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-ndryshime-ligjore","tag-noteret","tag-permbarues","tag-tvsh","tag-vkm"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>P\u00ebr disa ndryshime dhe shtesa n\u00eb vendimin nr. 953, dat\u00eb 29.12.2014. - 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\/for-some-changes-and-additions-to-decision-no-953-dated-december-29-2014\/\" 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