{"id":17792,"date":"2023-01-29T18:41:41","date_gmt":"2023-01-29T18:41:41","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=17792"},"modified":"2023-01-29T18:41:42","modified_gmt":"2023-01-29T18:41:42","slug":"limiti-i-arkes","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/","title":{"rendered":"Limiti i ark\u00ebs"},"content":{"rendered":"<h3 class=\"wp-block-heading\">Detyrimi p\u00ebr t\u00eb depozituar parat\u00eb (kart\u00ebmonedhat dhe monedhat) n\u00eb llogarin\u00eb bankare<\/h3>\n\n\n\n<figure class=\"wp-block-pullquote is-style-default\"><blockquote><p>1. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet q\u00eb t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb e vet bankare ose n\u00eb llogarin\u00eb e tij t\u00eb hapur n\u00eb institucione t\u00eb tjera financiare jobankare, q\u00eb mund t\u00eb mbajn\u00eb depozita n\u00eb p\u00ebrputhje me ligjin p\u00ebrkat\u00ebs, parat\u00eb (kart\u00ebmonedha dhe monedha) q\u00eb ka grumbulluar gjat\u00eb dit\u00ebs p\u00ebr furnizimin e mallrave apo t\u00eb sh\u00ebrbimeve, t\u00eb cilat tejkalojn\u00eb nivelin maksimal t\u00eb ark\u00ebs, n\u00eb p\u00ebrputhje me nenin 59\/2 t\u00eb Ligjit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-5.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Nr. 9920 dat\u00eb 19.05.2022 P\u00ebr procedurat tatimore, <\/a>dit\u00ebn e nes\u00ebrme t\u00eb pun\u00ebs, pas dit\u00ebs q\u00eb maksimumi i ark\u00ebs \u00ebsht\u00eb tejkaluar.<\/p><\/blockquote><\/figure>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\" start=\"2\"><li>Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, t\u00eb cilit i jan\u00eb bllokuar llogarit\u00eb bankare t\u00eb biznesit p\u00ebr mospagim t\u00eb detyrimeve, nuk mund t\u00eb paguaj\u00eb me para n\u00eb dor\u00eb ose t\u00eb mbaj\u00eb para n\u00eb ark\u00eb, por duhet q\u00eb k\u00ebto para t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb bankare p\u00ebr veprimtarin\u00eb e rregullt t\u00eb biznesit menj\u00ebher\u00eb ose n\u00eb dit\u00ebn e ardhshme t\u00eb pun\u00ebs.<\/li><\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Limiti i ark\u00ebs<\/h3>\n\n\n\n<ol class=\"wp-block-list\" type=\"1\"><li>Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, p\u00ebrve\u00e7 n\u00eb rastet e p\u00ebrcaktuara n\u00eb pik\u00ebn 2 t\u00eb nenit 59\/1 t\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-5.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Nr. 9920 dat\u00eb 19.05.2022 P\u00ebr procedurat tatimore,<\/a> mund t\u00eb mbaj\u00eb para cash (kart\u00ebmonedha dhe monedha) n\u00eb ark\u00ebn e vet n\u00eb fillim t\u00eb \u00e7do dite pune deri n\u00eb shum\u00ebn maksimale t\u00eb ark\u00ebs. Shuma e parave cash \u00ebsht\u00eb shuma fillestare e parave (kart\u00ebmonedha dhe monedha) q\u00eb tatimpaguesi mund t\u00eb ket\u00eb n\u00eb ark\u00ebn e tij n\u00eb fillim t\u00eb dit\u00ebs s\u00eb pun\u00ebs ose t\u00eb nd\u00ebrrimit t\u00eb \u00e7do operatori. Shum\u00ebn maksimale t\u00eb parave cash e p\u00ebrcakton tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur, duke nxjerr\u00eb nj\u00eb akt t\u00eb brendsh\u00ebm, n\u00eb p\u00ebrputhje me nevojat dhe kushtet e siguris\u00eb, por kjo nuk mund t\u00eb jet\u00eb m\u00eb shum\u00eb se maksimumi i p\u00ebrcaktuar n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni.<\/li><li>Kriteri p\u00ebr p\u00ebrcaktimin e shum\u00ebs maksimale t\u00eb ark\u00ebs s\u00eb tatimpaguesit, q\u00eb l\u00ebshon fatur\u00eb, \u00ebsht\u00eb niveli i qarkullimit vjetor t\u00eb tatimpaguesit q\u00eb l\u00ebshon fatur\u00eb. Shuma maksimale e lejuar e parave cash n\u00eb ark\u00eb p\u00ebr tatimpaguesit skedulohet si m\u00eb posht\u00eb:<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>a. p\u00ebr tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb m\u00ebparsh\u00ebm tatimor, deri n\u00eb 2 milion\u00eb lek\u00eb, shuma maksimale e lejuar e parave cash n\u00eb ark\u00eb \u00ebsht\u00eb deri n\u00eb 150 000 lek\u00eb;<\/p><p>b. p\u00ebr tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb m\u00ebparsh\u00ebm tatimor, mbi 2 milion\u00eb lek\u00eb deri n\u00eb 10 milion\u00eb lek\u00eb, shuma maksimale e lejuar e parave cash n\u00eb ark\u00eb \u00ebsht\u00eb deri n\u00eb 500 000 lek\u00eb;<\/p><p>c. p\u00ebr tatimpaguesit me qarkullim vjetor, gjat\u00eb vitit t\u00eb m\u00ebparsh\u00ebm tatimor, mbi 10 milion\u00eb lek\u00eb, shuma maksimale e lejuar e parave cash n\u00eb ark\u00eb \u00ebsht\u00eb deri n\u00eb 500 000 lek\u00eb ose 5% t\u00eb qarkullimit vjetor t\u00eb vitit t\u00eb kaluar, cilado qoft\u00eb vlera m\u00eb e lart\u00eb.<\/p><\/blockquote>\n\n\n\n<p>N\u00eb rastet kur nj\u00eb tatimpagues fillon veprimtarin\u00eb gjat\u00eb vitit kalendarik, limiti maksimal i lejuar i parave cash n\u00eb ark\u00eb p\u00ebrcaktohet n\u00eb p\u00ebrputhje me shkronjat \u201ca\u201d, \u201cb\u201d dhe \u201cc\u201d t\u00eb k\u00ebsaj pike, referuar shum\u00ebs s\u00eb qarkullimit t\u00eb parashikuar deri n\u00eb fund t\u00eb vitit.<\/p>\n\n\n\n<ol class=\"wp-block-list\" start=\"3\"><li>Shuma maksimale e ark\u00ebs p\u00ebrcaktohet p\u00ebr tatimpaguesin, q\u00eb l\u00ebshon fatur\u00eb, n\u00eb t\u00ebr\u00ebsi dhe brenda k\u00ebsaj shume tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb mund t\u00eb p\u00ebrcaktoj\u00eb maksimumin e parave cash n\u00eb ark\u00eb p\u00ebr \u00e7do nj\u00ebsi t\u00eb organizimit ose vendit t\u00eb ushtrimit t\u00eb aktivitetit t\u00eb biznesit.<\/li><li>Shuma maksimale cash e ark\u00ebs, sipas pik\u00ebs 2 t\u00eb k\u00ebtij neni, nuk zbatohet p\u00ebr bankat dhe institucionet e tjera financiare jobankare.<\/li><li>Tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, i cili kryen transaksione k\u00ebmbimi monedhe, pavar\u00ebsisht nga dispozitat e pikave 2 e 3 t\u00eb k\u00ebtij neni, mund t\u00eb p\u00ebrcaktoj\u00eb maksimumin e ark\u00ebs deri n\u00eb shum\u00ebn 5 000 000 lek\u00eb ose 5% t\u00eb qarkullimit vjetor t\u00eb vitit t\u00eb kaluar, cilado qoft\u00eb vlera m\u00eb e lart\u00eb.<\/li><li>Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet n\u00eb fillim t\u00eb \u00e7do dite pune dhe para l\u00ebshimit t\u00eb fatur\u00ebs s\u00eb par\u00eb, n\u00ebp\u00ebrmjet lidhjes elektronike (internetit) t\u00eb vendosur me administrat\u00ebn tatimore qendrore, q\u00eb e p\u00ebrdor p\u00ebr zbatimin e procedur\u00ebs s\u00eb fiskalizimit, t\u00eb paraqes\u00eb informacionin mbi shum\u00ebn fillestare t\u00eb parave cash n\u00eb ark\u00eb p\u00ebr \u00e7do pajisje elektronike t\u00eb faturimit.<\/li><\/ol>\n\n\n\n<p>Download <\/p>\n\n\n\n<div class=\"wp-block-file\"><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/01\/ligj-2022-11-24-83.pdf\">ligj-2022-11-24-83<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/01\/ligj-2022-11-24-83.pdf\" class=\"wp-block-file__button\" download>Download<\/a><\/div>\n\n\n\n<p>Source: <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2022\/11\/24\/83\/b3fec37a-c447-4e9f-b6b6-3d0c5d3f2ee6\" target=\"_blank\" rel=\"noreferrer noopener\">Fletore Zyrtare<\/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>","protected":false},"excerpt":{"rendered":"<p>Detyrimi p\u00ebr t\u00eb depozituar parat\u00eb (kart\u00ebmonedhat dhe monedhat) n\u00eb llogarin\u00eb bankare 1. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet q\u00eb t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb e vet bankare ose n\u00eb llogarin\u00eb e tij t\u00eb hapur n\u00eb institucione t\u00eb tjera financiare jobankare, q\u00eb mund t\u00eb mbajn\u00eb depozita n\u00eb p\u00ebrputhje me ligjin p\u00ebrkat\u00ebs, parat\u00eb (kart\u00ebmonedha dhe monedha) q\u00eb ka grumbulluar [&hellip;]<\/p>","protected":false},"author":1,"featured_media":17794,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[372,373,371,85,365],"class_list":["post-17792","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-kufizime","tag-limite","tag-limiti-i-arkes","tag-ndryshime-ligjore","tag-procedura-tatimore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Limiti i ark\u00ebs - 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\/limiti-i-arkes\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Limiti i ark\u00ebs - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Detyrimi p\u00ebr t\u00eb depozituar parat\u00eb (kart\u00ebmonedhat dhe monedhat) n\u00eb llogarin\u00eb bankare 1. Tatimpaguesi, q\u00eb l\u00ebshon fatur\u00eb, detyrohet q\u00eb t\u2019i depozitoj\u00eb n\u00eb llogarin\u00eb e vet bankare ose n\u00eb llogarin\u00eb e tij t\u00eb hapur n\u00eb institucione t\u00eb tjera financiare jobankare, q\u00eb mund t\u00eb mbajn\u00eb depozita n\u00eb p\u00ebrputhje me ligjin p\u00ebrkat\u00ebs, parat\u00eb (kart\u00ebmonedha dhe monedha) q\u00eb ka grumbulluar [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-01-29T18:41:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-01-29T18:41:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/01\/Limiti-i-arkes-Alprofit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1280\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Limiti i ark\u00ebs\",\"datePublished\":\"2023-01-29T18:41:41+00:00\",\"dateModified\":\"2023-01-29T18:41:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/\"},\"wordCount\":769,\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/01\/Limiti-i-arkes-Alprofit-Consult.jpg\",\"keywords\":[\"kufizime\",\"Limite\",\"limiti i ark\u00ebs\",\"Ndryshime Ligjore\",\"procedura tatimore\"],\"articleSection\":[\"Tatime\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/\",\"url\":\"https:\/\/alprofitconsult.al\/en\/limiti-i-arkes\/\",\"name\":\"Limiti i ark\u00ebs - 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