{"id":5001,"date":"2019-11-02T19:20:22","date_gmt":"2019-11-02T19:20:22","guid":{"rendered":"http:\/\/alprofitconsult.al\/?p=5001"},"modified":"2019-11-02T19:20:22","modified_gmt":"2019-11-02T19:20:22","slug":"paketa-e-re-te-gjitha-ndryshimet-fiskale-2020-si-po-pershtatet-legjislacioni-per-fiskalizimin","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/en\/paketa-e-re-te-gjitha-ndryshimet-fiskale-2020-si-po-pershtatet-legjislacioni-per-fiskalizimin\/","title":{"rendered":"Paketa e re: T\u00eb gjitha ndryshimet fiskale 2020, si po p\u00ebrshtatet legjislacioni p\u00ebr fiskalizimin"},"content":{"rendered":"

Paketa Fiskale, k\u00ebt\u00eb vit, vjen me nj\u00eb nxitje pozitive p\u00ebr industrin\u00eb automative, duke p\u00ebrcaktuar nj\u00eb norm\u00eb 5% p\u00ebr tatimfitimin p\u00ebr bizneset q\u00eb b\u00ebhen pjes\u00eb e saj, teksa norma e taksimit p\u00ebr bizneset e tjera \u00ebsht\u00eb 15%. Sportist\u00ebt dhe kompanit\u00eb q\u00eb sponsorizojn\u00eb sportin leht\u00ebsohen nga tatimet dhe legjislacioni fiskal p\u00ebrshtatet p\u00ebr fiskalizimin. Penalitetet b\u00ebhen progresive dhe taksat p\u00ebr makinat luksoze leht\u00ebsohen<\/strong><\/p>\n

Ndryshimet e reja fiskale, q\u00eb pritet t\u00eb hyjn\u00eb n\u00eb fuqi n\u00eb vitin 2020, synojn\u00eb t\u00eb nxisin investimet n\u00eb industrin\u00eb automative, mb\u00ebshtetjen e aktiviteteve sportive dhe p\u00ebrshtatjen e legjislacionit tatimor, sidomos Ligjit t\u00eb Procedur\u00ebs Tatimore dhe Ligjit p\u00ebr TVSH me fiskalizimin, nj\u00eb projekt i ri i Ministris\u00eb s\u00eb Financave p\u00ebr procesin e faturimit q\u00eb pritet t\u00eb zbatohet nga pranvera e vitit 2020.<\/p>\n

Ndryshimet ligjore, p\u00ebr shkak t\u00eb fiskalizimit, p\u00ebrfshijn\u00eb edhe disa penalitete n\u00eb zinxhirin e aktor\u00ebve n\u00eb k\u00ebt\u00eb projekt, q\u00eb nga administrator\u00ebt e pajisjeve deri te bizneset dhe konsumator\u00ebt. Me ndryshimet e reja, gjobat p\u00ebr kund\u00ebrvajtjet e p\u00ebrdorimit t\u00eb pajisjeve jan\u00eb progresive nga biznesi i vog\u00ebl te m\u00eb i madhi, nga 50-150 mij\u00eb lek\u00eb. Gjithashtu, Paketa Fiskale e vitit 2020 rregullon taksimin e makinave t\u00eb luksit me tendenc\u00eb ulje, duke amortizuar vler\u00ebn e tyre me nga 10 % n\u00eb vit.<\/p>\n

Paketa Fiskale e k\u00ebtij viti vjen me nj\u00eb nxitje pozitive p\u00ebr industrin\u00eb automative, duke p\u00ebrcaktuar nj\u00eb norm\u00eb 5% p\u00ebr tatimfitimin p\u00ebr bizneset q\u00eb b\u00ebhen pjes\u00eb e saj, teksa norma e taksimit p\u00ebr bizneset e tjera \u00ebsht\u00eb 15 %. Shqip\u00ebria nuk ka tradit\u00eb n\u00eb prodhimin e automjeteve, po sigurisht q\u00eb ka nj\u00eb tradit\u00eb shum\u00ebvje\u00e7are q\u00eb nga koha e monizimit n\u00eb disa industri p\u00ebr prodhimin e pjes\u00ebve elektrike dhe pajisjeve t\u00eb tjera m\u00eb t\u00eb lehta, q\u00eb u duhen industris\u00eb automative. Kjo leht\u00ebsi u nd\u00ebrmor n\u00eb kuad\u00ebr t\u00eb nj\u00eb plani t\u00eb p\u00ebrbashk\u00ebt rajonal, p\u00ebr t\u00eb t\u00ebrhequr industrin\u00eb mb\u00ebshtet\u00ebse t\u00eb prodhimit t\u00eb automjeteve n\u00eb rajon, ku pararoj\u00eb jan\u00eb Maqedonia dhe Serbia.<\/p>\n

Kryetari i Dhom\u00ebs s\u00eb Tregtis\u00eb, Nikolin Jaka, dha vler\u00ebsime p\u00ebr incentivimin e industris\u00eb automative. Sipas tij, qeveria duhet t\u00eb mb\u00ebshtes\u00eb sektorin prodhues dhe industrin\u00eb p\u00ebrpunuese, si nj\u00eb baz\u00eb e sh\u00ebndetshme p\u00ebr nxitjen e eksporteve dhe rritjen e pun\u00ebsimit.<\/p>\n

Paketa Fiskale e vitit 2020 nuk ka ndikime t\u00eb drejtp\u00ebrdrejta n\u00eb t\u00eb ardhura, por synon t\u00eb nxis\u00eb investimet n\u00eb sektor\u00ebt e industris\u00eb s\u00eb automjeteve dhe gjall\u00ebrimin e aktiviteteve sportive.<\/p>\n

Tatimfitim 5% p\u00ebr bizneset e industris\u00eb automative<\/strong><\/h3>\n

Shqip\u00ebria po synon t\u00eb b\u00ebhet pjes\u00eb e zinxhirit t\u00eb prodhimit t\u00eb industris\u00eb automative. N\u00eb Paket\u00ebn Fiskale t\u00eb vitit 2020 \u00ebsht\u00eb propozuar nj\u00eb ndryshim n\u00eb ligjin p\u00ebr tatimin mbi t\u00eb ardhurat, q\u00eb synon incentivimin e sektorit t\u00eb industris\u00eb automotive, duke ulur norm\u00ebn e tatimfitimit n\u00eb 5 %, p\u00ebr personat juridik\u00eb q\u00eb ushtrojn\u00eb aktivitet ekonomik n\u00eb k\u00ebt\u00eb industri.<\/p>\n

Industria automotive n\u00eb Shqip\u00ebri \u00ebsht\u00eb n\u00eb fillesat e saj dhe aktualisht, has v\u00ebshtir\u00ebsi t\u00eb konkurroj\u00eb me kushtet, kapacitetet dhe potencialin e ofruar nga vendet e rajonit p\u00ebr k\u00ebt\u00eb lloj industrie. Duke qen\u00eb se vendet e rajonit, si Serbia apo Maqedonia, kan\u00eb kultur\u00eb dhe industri t\u00eb k\u00ebsaj natyre m\u00eb t\u00eb hershme, thjesht e kan\u00eb vazhduar dhe plot\u00ebsuar m\u00eb tej duke p\u00ebrmir\u00ebsuar nivelin e ekspertiz\u00ebs dhe know-how. Ministria e Financave e argumenton n\u00eb relacionin q\u00eb shoq\u00ebron ndryshimet ligjore se, propozimi i incentivave fiskale n\u00eb fush\u00ebn e industris\u00eb automotive ka q\u00ebllim, jo vet\u00ebm t\u00eb ndihmoj\u00eb vendin ton\u00eb q\u00eb t\u00eb konkurroj\u00eb n\u00eb k\u00ebt\u00eb sektor me vendet e rajonit, por dhe t\u00eb mund\u00ebsoj\u00eb t\u00ebrheqjen e investimeve n\u00eb k\u00ebt\u00eb industri.<\/p>\n

Me k\u00ebto ndryshime, nxitja e investimeve n\u00eb sektorin e industris\u00eb automotive do t\u00eb kontribuoj\u00eb, edhe n\u00eb rritjen e numrit t\u00eb bizneseve q\u00eb operojn\u00eb n\u00eb k\u00ebt\u00eb fush\u00eb, si dhe hapjen e vendeve t\u00eb reja t\u00eb pun\u00ebs.<\/p>\n

Praktika nd\u00ebrkomb\u00ebtare njeh disa forma t\u00eb incentivimit p\u00ebr sektor\u00eb t\u00eb caktuar t\u00eb industris\u00eb, p\u00ebr t\u00eb cil\u00ebt gjykohet me r\u00ebnd\u00ebsi rritja dhe zhvillimi. Konkretisht, k\u00ebto incentiva mund t\u00eb konsistojn\u00eb p.sh., n\u00eb leht\u00ebsi tatimore p\u00ebr fitimin e realizuar nga shoq\u00ebrit\u00eb q\u00eb operojn\u00eb n\u00eb k\u00ebta sektor\u00eb, apo dhe n\u00eb njohje p\u00ebrtej norm\u00ebs s\u00eb lejuar t\u00eb shpenzimeve t\u00eb zbritshme p\u00ebr efekt fiskal.<\/p>\n

N\u00ebp\u00ebrmjet k\u00ebtij projektligji, propozohet forma e reduktimit t\u00eb tatimfitimit nga shkalla normale, duke synuar krijimin e kushteve t\u00eb favorshme p\u00ebr p\u00ebrmir\u00ebsimin e klim\u00ebs p\u00ebr zhvillimin e tregut t\u00eb industris\u00eb automotive brenda vendit.<\/p>\n

Sportist\u00ebt dhe kompanit\u00eb q\u00eb sponsorizojn\u00eb sportin leht\u00ebsohen nga tatimet<\/strong><\/h3>\n

Qeveria ka vendosur t\u00eb mb\u00ebshtes\u00eb aktivitetet sportive, duke leht\u00ebsuar barr\u00ebn fiskale p\u00ebr artist\u00ebt dhe kompanit\u00eb q\u00eb sponsorizojn\u00eb aktivitetet sportive.<\/p>\n

Kjo synohet t\u00eb arrihet edhe n\u00ebp\u00ebrmjet p\u00ebrjashtimit nga tatimi mbi t\u00eb ardhurat personale p\u00ebr shp\u00ebrblimet q\u00eb iu jepen sportist\u00ebve dhe ekipeve sportive, pjes\u00eb t\u00eb federatave sportive, t\u00eb njohura nga legjislacioni p\u00ebrkat\u00ebs, p\u00ebr rezultatet e arritura gjat\u00eb aktivitetit sportiv. Nd\u00ebrkoh\u00eb, leht\u00ebsi propozohen dhe p\u00ebr personat juridik\u00eb, t\u00eb cil\u00ebt realizojn\u00eb fitim vjetor t\u00eb tatuesh\u00ebm mbi 100 milion\u00eb lek\u00eb, p\u00ebr shumat e sponsorizuara n\u00eb fush\u00ebn e sportit, t\u00eb njohura si shpenzime t\u00eb zbritshme, p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit mbi fitimin e periudh\u00ebs tatimore, jan\u00eb t\u00eb zbritshme sa trefishi i vler\u00ebs s\u00eb shum\u00ebs s\u00eb sponsorizuar.<\/p>\n

P\u00ebr tatimpaguesit, t\u00eb cil\u00ebt investojn\u00eb n\u00eb projekte biznesi mbi 1 miliard lek\u00eb, mbartja e humbjeve t\u00eb b\u00ebhet p\u00ebr nj\u00eb periudh\u00eb 5-vje\u00e7are, propozohet pasi k\u00ebto investime me vlera t\u00eb konsiderueshme dhe q\u00eb p\u00ebrgjith\u00ebsisht kan\u00eb nj\u00eb shtrirje t\u00eb konsiderueshme n\u00eb koh\u00eb, t\u00eb ken\u00eb mund\u00ebsi q\u00eb humbjet e rezultuara t\u2019i mbulojn\u00eb me fitimet n\u00eb pes\u00eb periudhat e ardhshme tatimore, <\/em>sipas parimit \u201chumbja e par\u00eb m\u00eb p\u00ebrpara se ajo e fundit.\u201d<\/em><\/p>\n

Projektligji synon gjithashtu harmonizimin e Ligjit nr. 8438, nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, me ligjin e ri \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit.\u201d<\/p>\n

2020, leht\u00ebsohet taksimi p\u00ebr makinat e luksit<\/strong><\/h3>\n

N\u00eb Paket\u00ebn Fiskale 2020, qeveria ka leht\u00ebsuar taksimin p\u00ebr makinat e luksit duke amortizuar vler\u00ebn e tyre me 10 % n\u00eb vit.<\/p>\n

Me k\u00ebt\u00eb ndryshim, Ministria e Financave po synon sakt\u00ebsimin e vler\u00ebs s\u00eb mjetit p\u00ebr efekt t\u00eb kritereve q\u00eb duhet t\u00eb p\u00ebrmbush\u00eb nj\u00eb automjet p\u00ebr t\u2019u konsideruar automjet luksi. Aktualisht, n\u00eb ligjin \u201cP\u00ebr taksat komb\u00ebtare\u201d, i ndryshuar, p\u00ebrcakton se \u201cautomjet luksoz\u201d konsiderohet autovetura deri n\u00eb 6+1, e cila plot\u00ebson t\u00eb pakt\u00ebn nj\u00ebrin nga kushtet e m\u00ebposhtme:<\/p>\n

-Cilindrat\u00ebn t\u00eb barabart\u00eb ose m\u00eb t\u00eb madhe se 3000 cm3<\/sup>; ose<\/p>\n

-Vler\u00ebn\/\u00e7mimin t\u00eb barabart\u00eb, ose m\u00eb shum\u00eb se 5 000 000 lek\u00eb.<\/p>\n

Me ndryshimet e propozuara n\u00eb k\u00ebt\u00eb projektligj synohet q\u00eb vlera e automjetit do t\u00eb amortizohet \u00e7do vit me 10 % t\u00eb vler\u00ebs s\u00eb mbetur. Gjithashtu \u00ebsht\u00eb parashikuar se vlera e shitjes s\u00eb automjeteve t\u00eb klasifikuara si \u201cAutomjet luksoz\u201d nuk mund t\u00eb jet\u00eb m\u00eb e vog\u00ebl se vlera e mjetit t\u00eb amortizuar sipas amortizimit.<\/p>\n

Ministria e Financave shpjegoi se ky propozim vjen si shkak i nj\u00eb numri t\u00eb konsideruesh\u00ebm t\u00eb k\u00ebrkes\u00ebpadive n\u00eb DPSHTRR n\u00eb lidhje me uljen vit pas viti t\u00eb vler\u00ebs s\u00eb mjeteve t\u00eb klasifikuara si mjete luksi. T\u00eb tilla k\u00ebrkes\u00ebpadi apo ankesat nga pronar\u00ebt e mjeteve p\u00ebr \u00e7mimin e mjetit, jan\u00eb nj\u00eb num\u00ebr i konsideruesh\u00ebm, fakt ky i cili ngarkon me kosto financiare q\u00eb r\u00ebndojn\u00eb statusin e DPSHTRR-s\u00eb, si person juridik, publik, i cili vet\u00ebfinancohet.<\/p>\n

Gjithashtu kan\u00eb ndryshuar penalitetet me q\u00ebllim unifikimin e gjob\u00ebs p\u00ebr pages\u00eb t\u00eb vonuar p\u00ebr taks\u00ebn vjetore t\u00eb mjeteve t\u00eb p\u00ebrdorura me gjoba t\u00eb vendosura p\u00ebr detyrime tatimore t\u00eb s\u00eb nj\u00ebjt\u00ebs natyr\u00eb t\u00eb parashikuara n\u00eb Ligjin p\u00ebr Procedurat Tatimore.<\/p>\n

N\u00eb nenin 4, pika 3, e ligjit aktual \u201cP\u00ebr Taksat Komb\u00ebtare\u201d p\u00ebrcaktohet \u201c\u2026Pronari i mjetit, i cili nuk kryen pages\u00ebn e k\u00ebsaj takse brenda 10 dit\u00ebve nga mbarimi i afatit t\u00eb vlefshm\u00ebris\u00eb s\u00eb parashikuar, detyrohet t\u00eb paguaj\u00eb nj\u00eb gjob\u00eb prej 5 % t\u00eb shum\u00ebs s\u00eb detyrimit t\u00eb papaguar p\u00ebr \u00e7do muaj vones\u00eb, por jo m\u00eb shum\u00eb se 25 % p\u00ebr \u00e7do vit. 18 % e t\u00eb ardhurave vjetore nga kjo taks\u00eb i kalojn\u00eb buxhetit t\u00eb qeverisjes vendore. Procedura e ndarjes s\u00eb t\u00eb ardhurave me buxhetet e nj\u00ebsive t\u00eb qeverisjes vendore p\u00ebrcaktohet me Vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, bazuar n\u00eb numrin e mjeteve t\u00eb regjistruara sipas nj\u00ebsive t\u00eb qeverisjes vendore.\u201d<\/p>\n

Me ndryshimet e propozuara n\u00eb k\u00ebt\u00eb projektligj b\u00ebhet z\u00ebvend\u00ebsimi i togfjal\u00ebshit \u201cprej 5 % t\u00eb shum\u00ebs s\u00eb detyrimit t\u00eb papaguar p\u00ebr \u00e7do muaj vones\u00eb, por jo m\u00eb shum\u00eb se 25 % p\u00ebr \u00e7do vit\u201d z\u00ebvend\u00ebsohet me togfjal\u00ebshin \u201csipas nenit 114 t\u00eb ligjit nr.9920, dat\u00eb 19.05.2008 \u2018P\u00ebr procedurat tatimore n\u00eb RSH\u2019, i ndryshuar\u201d dhe togfjal\u00ebshi \u201c18 p\u00ebr qind\u201d z\u00ebvend\u00ebsohet me togfjal\u00ebshin \u201c25 p\u00ebr qind\u201d.<\/p>\n

Ndryshimet e m\u00ebtejshme synojn\u00eb rritje t\u00eb komisionit q\u00eb p\u00ebrfiton DPSHTRR, prej 5 % p\u00ebr taks\u00ebn e regjistrimit fillestar dhe taks\u00ebn e p\u00ebrvitshme p\u00ebr automjetet luksoze. Aktualisht p\u00ebrcaktohet se p\u00ebr taks\u00ebn e regjistrimit fillestar dhe taks\u00ebn e p\u00ebrvitshme p\u00ebr automjetet luksoze, zero p\u00ebr qind.<\/p>\n

Me ndryshimet e propozuara n\u00eb k\u00ebt\u00eb projektligj, taksa e regjistrimit fillestar dhe taksa e p\u00ebrvitshme p\u00ebr automjetet luksoze, b\u00ebhet 5 %.<\/p>\n

Ky propozim vjen p\u00ebr arsye se DPSHTRR-ja, duke qen\u00eb me statusin e personit juridik, publik, i cili vet\u00ebfinancohet dhe nga ana tjet\u00ebr kostot jan\u00eb relativisht t\u00eb larta p\u00ebr ndryshime t\u00eb kritereve p\u00ebr klasifikimin e mjetit si \u201cautomjet luksoz\u201d n\u00eb sistemin informatik. Mungesa e t\u00eb dh\u00ebnave p\u00ebr vler\u00ebn e mjetit n\u00eb sistemin informatik e DPSHTRR ka b\u00ebr\u00eb q\u00eb puna p\u00ebr kontrollin, plot\u00ebsimin dhe sakt\u00ebsimin e vler\u00ebs s\u00eb mjetit, p\u00ebr t\u00eb gjith\u00eb ato mjete t\u00eb cilat mendohej se mund t\u00eb klasifikohen si \u201cautomjet luksoz\u201d, jan\u00eb realizuar shpenzime p\u00ebrkat\u00ebse t\u00eb konsiderueshme sidomos n\u00eb burime njer\u00ebzore, n\u00eb nj\u00eb koh\u00eb q\u00eb DPSHTRR si agjent nuk p\u00ebrfiton asnj\u00eb t\u00eb ardhur nga kjo taks\u00eb. Gjithashtu DPSHTRR, p\u00ebr t\u00eb realizuar ark\u00ebtimin e taksave dhe p\u00ebr t\u00eb qen\u00eb sa m\u00eb af\u00ebr taksapaguesve, ka hapur zyra edhe n\u00eb rrethe t\u00eb tjera.<\/p>\n

K\u00ebto ndryshime synojn\u00eb shtimin e kategoris\u00eb s\u00eb personave me aft\u00ebsi t\u00eb kufizuara p\u00ebr t\u2019u p\u00ebrjashtuar nga taksat vjetore t\u00eb mjeteve t\u00eb p\u00ebrdorura dhe p\u00ebrjashtimin nga pagimi i taks\u00ebs vjetore t\u00eb automjeteve t\u00eb hershme me interes historik dhe koleksionimi sipas akteve ligjore e n\u00ebnligjore n\u00eb fuqi.<\/p>\n

Procedurat p\u00ebrshtaten me fiskalizimin<\/strong><\/h3>\n

\u00a0<\/strong>Ligji p\u00ebr Procedurat Tatimore do t\u00eb ndryshoj\u00eb vitin q\u00eb vjen m\u00eb s\u00eb shumti n\u00eb drejtim t\u00eb p\u00ebrshtatjes me fiskalizimin. Ministria e Financave sqaron se, ky projektligj synon harmonizimin e dispozitave p\u00ebrkat\u00ebse t\u00eb ligjit P\u00ebr Procedurat Tatimore n\u00eb vendin ton\u00eb lidhur me faturimin, me p\u00ebrcaktimet e projektligjit p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, i cili sjell nj\u00eb risi n\u00eb procesin e faturimit dhe monitorimit t\u00eb transaksioneve, harmonizimin dhe unifikimin e kund\u00ebrvajtjeve administrative q\u00eb lidhem me \u00e7\u00ebshtjet e faturimit, si dhe rregullimin e disa \u00e7\u00ebshtjeve teknike q\u00eb lidhen administrimin e detyrimeve tatimore t\u00eb propozuar nga Drejtoria e P\u00ebrgjithshme e Tatimeve.<\/p>\n

Ky projekt \u00ebsht\u00eb materializuar edhe n\u00eb projektligjin p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, i cili pasi kaloi fazat e konsultimit, \u00ebsht\u00eb p\u00ebrcjell\u00eb p\u00ebr shqyrtim dhe miratim pran\u00eb K\u00ebshillit t\u00eb Ministrave.<\/p>\n

N\u00eb k\u00ebt\u00eb kontekst, duke qen\u00eb se projektligji p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, sjell risi dhe ndryshime n\u00eb sistemin e faturimit dhe monitorimit t\u00eb qarkullimit, p\u00ebrfshir\u00eb n\u00eb nj\u00eb t\u00eb ardhme t\u00eb af\u00ebrt edhe fatur\u00ebn elektronike (e-invoice), \u00ebsht\u00eb e nevojshme t\u00eb harmonizohen dhe p\u00ebrshtaten dispozitat p\u00ebrkat\u00ebse t\u00eb ligjit t\u00eb procedurave tatimore lidhur me faturimin, me parashikimet e k\u00ebtij projektligji, sqaron Ministria e Financave.<\/p>\n

Ministria e Financave dhe Ekonomis\u00eb ka hartuar projektligjin \u201cP\u00ebr fatur\u00ebn dhe sistemin e Monitorimit t\u00eb qarkullimit\u201d, i cili propozon krijimin e nj\u00eb sistemi t\u00eb ri faturimi dhe monitorimi t\u00eb transaksioneve t\u00eb bizneseve n\u00eb vend, t\u00eb shoq\u00ebruara me nj\u00eb risi n\u00eb pajisjet fiskale. Q\u00ebllimi kryesor i k\u00ebtij ligji, \u00ebsht\u00eb t\u00eb krijoj\u00eb nj\u00eb regjist\u00ebr t\u00eb subjekteve q\u00eb l\u00ebshojn\u00eb fatura dhe k\u00ebshtu t\u00eb kontrolloj\u00eb p\u00ebrmbajtjen e tyre, t\u00eb monitoroj\u00eb t\u00eb gjitha faturat e l\u00ebshuara (pavar\u00ebsisht n\u00ebse ato paguhen me apo pa para n\u00eb dor\u00eb) gjat\u00eb kryerjes s\u00eb transaksioneve B2C (Business to Consumer), B2B (Business to Business) dhe B2G (Business to Government), si dhe pagesat e faturave t\u00eb l\u00ebshuara dhe t\u00eb regjistruara pa para n\u00eb dor\u00eb, n\u00eb koh\u00eb reale, nga administrata tatimore e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n

Ndryshojn\u00eb penalitetet, gjobat b\u00ebhen progresive<\/strong><\/h3>\n

Me ndryshimet e propozuara ligjore n\u00eb ligjin e procedur\u00ebs tatimore, skema e gjobave ndryshon p\u00ebr mosl\u00ebshim t\u00eb fatur\u00ebs shoq\u00ebruese.<\/p>\n

P\u00ebr bizneset e vogla, q\u00eb nuk jan\u00eb t\u00eb regjistruara n\u00eb TVSH dhe q\u00eb nuk l\u00ebshojn\u00eb fatura, ose i l\u00ebshojn\u00eb me elemente gjysmake sipas ndryshimeve t\u00eb reja ligjore, d\u00ebnohen me gjob\u00eb prej 50,000 lek\u00eb.<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb prej 100,000 lek\u00eb, por jo m\u00eb pak se vlera e TVSH-s\u00eb munguar.<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb prej 150,000 lek\u00eb, por jo m\u00eb pak se vlera e TVSH s\u00eb munguar.<\/p>\n

P\u00ebrve\u00e7 d\u00ebnimit me gjob\u00eb, sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, p\u00ebrve\u00e7 mas\u00ebs s\u00eb gjob\u00ebs p\u00ebr tatimpaguesit e regjistruar p\u00ebr TVSH-n\u00eb b\u00ebhet vler\u00ebsim tatimor p\u00ebr tre muajt e fundit, duke p\u00ebrdorur metodat alternative.<\/p>\n

Sipas ndryshimeve t\u00eb propozuara subjekti, i cili p\u00ebr her\u00eb t\u00eb dyt\u00eb brenda vitit kalendarik, kryen nj\u00eb shkelje gjobitet me 100,000 (nj\u00ebqind mij\u00eb) lek\u00eb p\u00ebr tatimpaguesit e tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl pa TVSH-s\u00eb, 200 000 (dyqind mij\u00eb) lek\u00eb p\u00ebr tatimpaguesit e tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl me TVSH-s\u00eb, 300 000 (tre qind mij\u00eb) p\u00ebr tatimpaguesit e tjer\u00eb t\u00eb regjistruar p\u00ebr tatimfitimi dhe TVSH.<\/p>\n

P\u00ebr tatimpaguesit e regjistruar p\u00ebr TVSH-n\u00eb b\u00ebhet vler\u00ebsim tatimor p\u00ebr periudhat e fundit t\u00eb pavler\u00ebsuara, por jo m\u00eb tep\u00ebr se tre muaj, duke p\u00ebrdorur metodat alternative, t\u00eb parashikuara n\u00eb nenet 71 dhe 72 t\u00eb k\u00ebtij ligji. M\u00eb tej, ndaj biznesit merret masa e bllokimit t\u00eb veprimtaris\u00eb n\u00eb vendin ku \u00ebsht\u00eb konstatuar shkelja p\u00ebr 30 dit\u00eb kalendarike, e cila hiqet<\/p>\n

n\u00ebse tatimpaguesi paguan penalitetet e vendosura.<\/p>\n

Ndryshimet p\u00ebrcaktojn\u00eb se tatimpaguesi q\u00eb l\u00ebshon nj\u00eb d\u00ebftes\u00eb tatimore, me vler\u00eb t\u00eb parashtypur, q\u00eb nuk p\u00ebrmban elementet e p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb ligj dhe n\u00eb aktet n\u00ebnligjore, p\u00ebr d\u00ebftes\u00ebn tatimore\/bilet\u00ebn me vler\u00eb t\u00eb parashtypur, d\u00ebnohet me gjob\u00eb, n\u00eb mas\u00ebn 50 000.<\/p>\n

Tatimpaguesi q\u00eb l\u00ebshon d\u00ebftes\u00eb tatimore, ku ka sh\u00ebnuar nj\u00eb vler\u00eb t\u00eb ndryshme nga vlera e furnizimit, ose e \u00e7mimit t\u00eb afishuar, d\u00ebnohet me gjob\u00eb n\u00eb mas\u00ebn 50 000 (pes\u00ebdhjet\u00eb mij\u00eb) lek\u00eb;<\/p>\n

Mosl\u00ebshimi i biletave t\u00eb sh\u00ebrbimit me vler\u00eb t\u00eb parashtypur, t\u00eb prodhuara nga institucionet e autorizuara, t\u00eb p\u00ebrdorura n\u00eb sektor\u00eb t\u00eb ndrysh\u00ebm, d\u00ebnohet me gjob\u00eb, n\u00eb mas\u00ebn 10,000 lek\u00eb.<\/p>\n

N\u00eb ligjin aktual t\u00eb procedurave tatimore, q\u00eb \u00ebsht\u00eb n\u00eb zbatim gjoba p\u00ebr mosl\u00ebshimin t\u00eb kupon\u00ebve dhe faturave tatimore, ishin 50 mij\u00eb lek\u00eb dhe rivler\u00ebsim t\u00eb vler\u00ebs s\u00eb mallit p\u00ebr \u00e7do kategori t\u00eb biznesit.<\/p>\n

Gjobat n\u00eb procedur\u00ebn e fiskalizimit <\/strong><\/h3>\n

Tatimpaguesi, i cili \u00ebsht\u00eb subjekt i l\u00ebshimit t\u00eb fatur\u00ebs ose fatur\u00ebs shoq\u00ebruese, n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, d\u00ebnohet me gjob\u00eb n\u00ebse nuk instalon pajisjen elektronike t\u00eb faturimit, ose nuk pajiset me pajisje elektronike t\u00eb faturimit t\u00eb l\u00ebvizsh\u00ebm dhe me printer fiskal, i cili p\u00ebrmban nj\u00eb soft\u00ebare p\u00ebr n\u00ebnshkrimin elektronik t\u00eb fatur\u00ebs dhe nuk siguron nj\u00eb lidhje interneti p\u00ebr shk\u00ebmbimin elektronik t\u00eb t\u00eb dh\u00ebnave me administrat\u00ebn tatimore si m\u00eb posht\u00eb:<\/p>\n

-Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe tatimpagues t\u00eb tjer\u00eb d\u00ebnohen me gjob\u00eb prej 50,000 lek\u00eb.<\/p>\n

-Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohet me gjob\u00eb prej 100,000 lek\u00eb.<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin, n\u00eb p\u00ebrputhje me ligjin p\u00ebr tatimin mbi t\u00eb ardhurat dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohet me gjob\u00eb prej 150,000 lek\u00eb.<\/p>\n

n\u00ebse:<\/p>\n

Gjobat e m\u00ebsip\u00ebrme aplikohen edhe ndaj bizneseve q\u00eb nuk pajisen n\u00eb AKSHI me certifikat\u00ebn dixhitale t\u00eb p\u00ebrcaktuar p\u00ebr n\u00ebnshkrimin elektronik t\u00eb fatur\u00ebs, ose fatur\u00ebs shoq\u00ebruese dhe p\u00ebr identifikimin e tatimpaguesit q\u00eb l\u00ebshon fatura. Gjobat aplikohen edhe p\u00ebr bizneset q\u00eb nuk l\u00ebshon faturat n\u00ebp\u00ebrmjet pajisjeve elektronike t\u00eb faturimit t\u00eb p\u00ebrcaktuar n\u00eb shkronj\u00ebn dhe q\u00eb nuk zbatojn\u00eb procedur\u00ebn e fiskalizimit p\u00ebr shitje n\u00ebp\u00ebrmjet pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit.<\/p>\n

Kund\u00ebrvajtjet p\u00ebr mir\u00ebmbajt\u00ebsit e pajisjeve t\u00eb fiskalizimit<\/strong><\/h3>\n

\u00a0<\/strong>Sipas ndryshimeve t\u00eb propozuara ligjore, prodhuesi dhe\/ose mir\u00ebmbajt\u00ebsi i software, i cili nuk \u00ebsht\u00eb regjistruar n\u00eb regjistrin e prodhuesve ose mir\u00ebmbajt\u00ebsit t\u00eb softuerit, p\u00ebrpara fillimit t\u00eb ofrimit ose mir\u00ebmbajtjes s\u00eb softuerit p\u00ebr l\u00ebshimin e faturave, ose faturave shoq\u00ebruese, n\u00eb Administrat\u00ebn Tatimore, n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, d\u00ebnohet me gjob\u00eb 1.000.000 lek\u00eb p\u00ebr k\u00ebt\u00eb shkelje.<\/p>\n

Prodhuesi ose mir\u00ebmbajt\u00ebsi i software, programi i t\u00eb cilit p\u00ebrdoret nga subjekti q\u00eb l\u00ebshon fatura, nuk mund\u00ebson procedur\u00ebn e fiskalizimit dhe n\u00ebse software p\u00ebrmban mund\u00ebsi, t\u00eb cilat shmangin procedur\u00ebn e fiskalizimit t\u00eb fatur\u00ebs s\u00eb l\u00ebshuar n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, d\u00ebnohet me gjob\u00eb 1.000.000 lek\u00eb p\u00ebr k\u00ebt\u00eb shkelje.<\/p>\n

Shkeljet n\u00eb procedur\u00ebn e l\u00ebshimit d\u00ebrgimit dhe pranimit t\u00eb e-Fatur\u00ebs <\/strong><\/h3>\n

\u00a0<\/strong>Sipas propozimeve t\u00eb Ministris\u00eb s\u00eb Financave, personi, i cili \u00ebsht\u00eb subjekt i l\u00ebshimit t\u00eb e-Fatur\u00ebs, n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit d\u00ebnohet me gjob\u00eb:<\/p>\n

-Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe tatimpagues t\u00eb tjer\u00eb d\u00ebnohen me gjob\u00eb 50,000 lek\u00eb.<\/p>\n

-Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb 100,000 lek\u00eb, por jo m\u00eb pak se vlera e TVSH s\u00eb munguar.<\/p>\n

-Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin, n\u00eb p\u00ebrputhje me ligjin p\u00ebr tatimin mbi t\u00eb ardhurat dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb 150,000 lek\u00eb, por jo m\u00eb pak se vlera e TVSH s\u00eb munguar n\u00ebse:<\/p>\n

-Nuk l\u00ebshon apo d\u00ebrgon e-Fatur\u00ebn dhe dokumentet shoq\u00ebruese n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit;<\/p>\n

l\u00ebshon dhe d\u00ebrgon e-Faturat dhe dokumentet shoq\u00ebruese q\u00eb nuk jan\u00eb n\u00eb p\u00ebrputhje me rregullat e p\u00ebrdorimit t\u00eb e-Fatur\u00ebs;<\/p>\n

nuk \u00ebsht\u00eb regjistruar n\u00eb regjistrin qendror t\u00eb shk\u00ebmbimit t\u00eb e-Faturave.<\/p>\n

Personi, i cili \u00ebsht\u00eb i detyruar t\u00eb pranoj\u00eb e-Fatur\u00ebn, n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit, d\u00ebnohet me gjob\u00eb:<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, dhe tatimpagues t\u00eb tjer\u00eb d\u00ebnohen me gjob\u00eb 50,000 lek\u00eb.<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl, dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb prej 100,000 lek\u00eb.<\/p>\n

Tatimpaguesit e regjistruar me p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb tatimit mbi fitimin dhe p\u00ebr TVSH-n\u00eb, d\u00ebnohen me gjob\u00eb 150,000 lek\u00eb, por jo m\u00eb pak se vlera e TVSH s\u00eb munguar<\/p>\n

n\u00ebse:<\/p>\n

-pranon dhe p\u00ebrpunon e-Fatura dhe dokumentet shoq\u00ebruese q\u00eb nuk jan\u00eb n\u00eb p\u00ebrputhje me rregullat e p\u00ebrdorimit t\u00eb e-Fatur\u00ebs;<\/p>\n

-nuk pranon ose nuk p\u00ebrpunon e-Faturat dhe dokumentet shoq\u00ebruese n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit;<\/p>\n

-kryen pagesat e e-Fatur\u00ebs n\u00eb kund\u00ebrshtim me dispozitat e ligjit q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit.<\/p>\n

Personi, i cili \u00ebsht\u00eb nd\u00ebrmjet\u00ebs i teknologjis\u00eb s\u00eb informacionit q\u00eb ofron sh\u00ebrbime p\u00ebr l\u00ebshim\/d\u00ebrgim t\u00eb e-Fatur\u00ebs, t\u00eb cilat nuk jan\u00eb n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn d\u00ebnohet me gjob\u00eb 50.000 lek\u00eb p\u00ebr \u00e7do fatur\u00eb.<\/p>\n

Mosmarrja e fatur\u00ebs, gjobat<\/h3>\n

Bler\u00ebsi ose \u00e7do pranues i fatur\u00ebs s\u00eb l\u00ebshuar p\u00ebr pages\u00eb me para n\u00eb dor\u00eb, i cili nuk e merr fatur\u00ebn e l\u00ebshuar, dhe, me k\u00ebrkes\u00eb t\u00eb personit t\u00eb autorizuar t\u00eb administrat\u00ebs tatimore, nuk i tregon fatur\u00ebn e marr\u00eb pas largimit nga vendndodhja e biznesit t\u00eb shit\u00ebsit d\u00ebnohet me:<\/p>\n

-100 mij\u00eb lek\u00eb n\u00ebse \u00ebsht\u00eb tatimpagues i regjistruar p\u00ebr TVSH dhe\/ose Tatimin mbi Fitimin<\/p>\n

-50.000 lek\u00eb n\u00ebse \u00ebsht\u00eb tatimpagues i regjistruar p\u00ebr Tatimin e Thjeshtuar mbi Fitimin.<\/p>\n

-2.000 lek\u00eb n\u00ebse \u00ebsht\u00eb individ, konsumator final. Me ligjin aktual gjoba p\u00ebr konsumator\u00ebt ishte 1000 lek\u00eb.<\/p>\n

D\u00ebnimet jan\u00eb 00.000 lek\u00eb p\u00ebr \u00e7do rast, n\u00ebse banka apo institucioni financiar q\u00eb ofron sh\u00ebrbime t\u00eb pagesave pa para n\u00eb dor\u00eb t\u00eb e-Faturave t\u00eb l\u00ebshuara nga subjekti i cili ka zbatuar procedur\u00ebn e fiskalizimit, nuk e regjistron pages\u00ebn e kryer, si dhe p\u00ebr k\u00ebt\u00eb pages\u00eb nuk e njofton administrat\u00ebn tatimore n\u00ebp\u00ebrmjet sistemit elektronik, menj\u00ebher\u00eb pas pages\u00ebs, n\u00eb p\u00ebrputhje me ligjin q\u00eb rregullon fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit.<\/p>\n

Source: Revista Monitor<\/a>.<\/p>\n

 <\/p>","protected":false},"excerpt":{"rendered":"

Paketa Fiskale, k\u00ebt\u00eb vit, vjen me nj\u00eb nxitje pozitive p\u00ebr industrin\u00eb automative, duke p\u00ebrcaktuar nj\u00eb norm\u00eb 5% p\u00ebr tatimfitimin p\u00ebr bizneset q\u00eb b\u00ebhen pjes\u00eb e saj, teksa norma e taksimit p\u00ebr bizneset e tjera \u00ebsht\u00eb 15%. Sportist\u00ebt dhe kompanit\u00eb q\u00eb sponsorizojn\u00eb sportin leht\u00ebsohen nga tatimet dhe legjislacioni fiskal p\u00ebrshtatet p\u00ebr fiskalizimin. Penalitetet b\u00ebhen progresive dhe […]<\/p>","protected":false},"author":1,"featured_media":5002,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[85,75,109],"class_list":["post-5001","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-ndryshime-ligjore","tag-paketafiskale","tag-zyre-kontabiliteti"],"yoast_head":"\nPaketa e re: T\u00eb gjitha ndryshimet fiskale 2020, si po p\u00ebrshtatet legjislacioni p\u00ebr fiskalizimin - 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\/paketa-e-re-te-gjitha-ndryshimet-fiskale-2020-si-po-pershtatet-legjislacioni-per-fiskalizimin\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Paketa e re: T\u00eb gjitha ndryshimet fiskale 2020, si po p\u00ebrshtatet legjislacioni p\u00ebr fiskalizimin - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Paketa Fiskale, k\u00ebt\u00eb vit, vjen me nj\u00eb nxitje pozitive p\u00ebr industrin\u00eb automative, duke p\u00ebrcaktuar nj\u00eb norm\u00eb 5% p\u00ebr tatimfitimin p\u00ebr bizneset q\u00eb b\u00ebhen pjes\u00eb e saj, teksa norma e taksimit p\u00ebr bizneset e tjera \u00ebsht\u00eb 15%. Sportist\u00ebt dhe kompanit\u00eb q\u00eb sponsorizojn\u00eb sportin leht\u00ebsohen nga tatimet dhe legjislacioni fiskal p\u00ebrshtatet p\u00ebr fiskalizimin. 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