{"id":16013,"date":"2022-10-13T14:16:34","date_gmt":"2022-10-13T14:16:34","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16013"},"modified":"2022-10-22T11:20:21","modified_gmt":"2022-10-22T11:20:21","slug":"tatimi-mbi-vleren-e-shtuar","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/organizata-jofitimprurese\/te-veprosh-si-nje-ojf-apo-ent-publik\/tatimi-mbi-vleren-e-shtuar\/","title":{"rendered":"Tatimi mbi vler\u00ebn e shtuar"},"content":{"rendered":"<div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/alprofitconsult.al\/it\/\">Home page<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/\">Normativa fiscale<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/\">Organizat\u00eb Jofitimprur\u00ebse dhe Ente Publike<\/a><\/span> | <span><a href=\"https:\/\/alprofitconsult.al\/en\/tatime\/organizata-jofitimprurese\/te-veprosh-si-nje-ojf-apo-ent-publik\/\">Agire in qualit\u00e0 di ONG o di ente pubblico<\/a><\/span> | <span class=\"breadcrumb_last\" aria-current=\"page\">Tatimi mbi vler\u00ebn e shtuar<\/span><\/span><\/div>\n\n\n<p><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-1024x683.jpg\" alt=\"\" class=\"wp-image-16906\" srcset=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-1024x683.jpg 1024w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-300x200.jpg 300w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-150x100.jpg 150w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-768x512.jpg 768w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF-1536x1024.jpg 1536w, https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/AlProfit-Consult-Tatimi-mbi-vleren-e-shtuar-OJF.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>N\u00ebse nj\u00eb OJF apo Ent Publik kryen furnizime t\u00eb tatueshme, mallra apo sh\u00ebrbime, ato detyrohen t\u00eb jen\u00eb t\u00eb regjistruar p\u00ebr p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb TVSH-s\u00eb.<\/p><\/blockquote>\n\n\n\n<p>TVSH-ja \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm mbi konsumin e mallrave dhe sh\u00ebrbimeve, proporcional me \u00e7mimin e tyre, q\u00eb i ngarkohet n\u00eb \u00e7do faz\u00eb t\u00eb prodhimit dhe procesit t\u00eb shp\u00ebrndarjes \u00e7mimit pa tatimin.<\/p>\n\n\n\n<p>TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve dhe b\u00ebhet e k\u00ebrkueshme p\u00ebr t\u2019u paguar pas zbritjes s\u00eb TVSH-s\u00eb q\u00eb r\u00ebndon drejtp\u00ebrdrejt elementet e kostos s\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve.<br>Tatimit mbi vler\u00ebn e shtuar i n\u00ebnshtrohen t\u00eb gjitha furnizimet e mallrave dhe sh\u00ebrbimeve, t\u00eb kryera kundrejt pages\u00ebs, brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, nga nj\u00eb person i tatuesh\u00ebm si dhe t\u00eb gjitha importet e mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>N\u00eb transaksionet e tatueshme p\u00ebrfshihen:<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Furnizimi i mallrave, q\u00eb n\u00ebnkupton transferimin e s\u00eb drejt\u00ebs p\u00ebr t\u00eb disponuar si pronar pasurin\u00eb e trup\u00ebzuar;<\/li><li>Furnizimi i sh\u00ebrbimeve, q\u00eb n\u00ebnkupton \u00e7do transaksion q\u00eb nuk \u00ebsht\u00eb furnizim mallrash, p\u00ebrve\u00e7 rasteve q\u00eb n\u00eb k\u00ebt\u00eb ligj p\u00ebrcaktohet ndryshe;<\/li><li>Importimi i mallrave, q\u00eb n\u00ebnkupton \u00e7lirimin p\u00ebr qarkullim t\u00eb lir\u00eb i mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/li><li>Vet\u00ebfurnizimi i mallrave dhe sh\u00ebrbimeve, n\u00ebnkupton \u00e7do furnizim kundrejt pages\u00ebs nga personi i tatuesh\u00ebm, furnizimin e mallrave t\u00eb prodhuara, t\u00eb nd\u00ebrtuara, t\u00eb nxjerra, t\u00eb p\u00ebrpunuara, t\u00eb blera ose furnizimi i sh\u00ebrbimeve n\u00eb kuad\u00ebr t\u00eb veprimtaris\u00eb s\u00eb tij ekonomike p\u00ebr t\u2019u p\u00ebrdorur p\u00ebr nevoja t\u00eb k\u00ebsaj veprimtarie.<\/li><li>Transferimi i veprimtaris\u00eb, konsiderohet transferimi kundrejt pages\u00ebs ose jo apo n\u00eb form\u00ebn e nj\u00eb kontributi n\u00eb nj\u00eb sip\u00ebrmarrje i t\u00ebr\u00ebsis\u00eb s\u00eb aseteve apo t\u00eb nj\u00eb pjese t\u00eb tyre.<\/li><li>Furnizimet e p\u00ebrziera.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Shkalla e tatimit mbi vler\u00ebn e shtuar<\/strong><\/h4>\n\n\n\n<ul class=\"wp-block-list\"><li>Shkalla standarde e tatimit mbi vler\u00ebn e shtuar p\u00ebr furnizimet e mallrave dhe sh\u00ebrbimeve e cila aplikohet si nj\u00eb p\u00ebrqindje e vler\u00ebs s\u00eb tatueshme, \u00ebsht\u00eb 20 p\u00ebr qind. Shkalla e TVSH-s\u00eb, e aplikueshme p\u00ebr importimet e mallrave, \u00ebsht\u00eb ajo q\u00eb aplikohet n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb p\u00ebr shitjen e t\u00eb nj\u00ebjtit mall.<\/li><li>P\u00ebrve\u00e7 shkall\u00ebs standarde t\u00eb TVSH-s\u00eb, mund t\u00eb aplikohet shkalla e reduktuar e TVSH-s\u00eb, e cila aplikohet si nj\u00eb p\u00ebrqindje e vler\u00ebs s\u00eb tatueshme.<\/li><li>Gjithashtu ka furnizime t\u00eb mallrave dhe sh\u00ebrbimeve, t\u00eb cilat jan\u00eb t\u00eb p\u00ebrjashtuara nga TVSH.<\/li><li>Eksportet konsiderohen furnizim me shkall\u00eb 0 t\u00eb TVSH-s\u00eb.<\/li><\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">P\u00ebrjashtimi nga TVSH<\/h4>\n\n\n\n<p>Bazuar n\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2020\/07\/VKM-.-953-dt.-29.12.2014.-Per-dispozitat-zbatuese-te-ligjit-nr.-922014-Per-Tatimin-mbi-Vleren-e-Shtuar-ne-RSH.-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">VKM Nr.953 dat\u00eb 29.12.2014<\/a><\/p>\n\n\n\n<h5 class=\"wp-block-heading\"> A. Kriteret p\u00ebr zbatimin e p\u00ebrjashtimit p\u00ebr organizatat jofitimprur\u00ebse<\/h5>\n\n\n\n<p>Organizatat Jofitimprur\u00ebse p\u00ebrjashtohen nga TVSH-ja n\u00ebse plot\u00ebsojn\u00eb kriteret dhe procedur\u00ebn p\u00ebr furnizimet si m\u00eb posht\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Furnizimi i sh\u00ebrbimeve dhe mallrave ngusht\u00ebsisht t\u00eb lidhura me ndihm\u00ebn dhe asistenc\u00ebn sociale, p\u00ebrfshir\u00eb veprimet q\u00eb kryejn\u00eb sht\u00ebpit\u00eb e kujdesit p\u00ebr t\u00eb moshuarit;<\/li><li>Furnizimi i sh\u00ebrbimeve dhe mallrave ngusht\u00ebsisht t\u00eb lidhura me mbrojtjen e f\u00ebmij\u00ebve dhe t\u00eb rinjve;<\/li><li>Furnizimi i sh\u00ebrbimeve t\u00eb caktuara, t\u00eb lidhura ngusht\u00eb me ushtrimin e sportit ose t\u00eb edukimit fizik, q\u00eb u ofrohen personave q\u00eb marrin pjes\u00eb n\u00eb ushtrimin e sportit apo t\u00eb edukimit fizik;<\/li><li>Furnizimi i sh\u00ebrbimeve t\u00eb caktuara kulturore dhe edukative, si dhe mallrave q\u00eb lidhen ngusht\u00ebsisht me to.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\">B. Kriteret p\u00ebr vler\u00ebsimin e q\u00ebllimit jofitimprur\u00ebs t\u00eb organizat\u00ebs<\/h5>\n\n\n\n<p>K\u00ebto furnizime me karakter shoq\u00ebror, edukativ, kulturor, sportiv p\u00ebrjashtohen nga TVSH-ja kur kryhen nga organizma publik\u00eb apo nga organizata pa q\u00ebllim fitimi me karakter social, t\u00eb njohura nga autoriteti kompetent n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe me \u00e7mime t\u00eb miratuara nga ky autoritet.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>N\u00eb rast se k\u00ebto \u00e7mime nuk jan\u00eb t\u00eb miratuara, veprimtaria e organizat\u00ebs p\u00ebrfiton k\u00ebt\u00eb p\u00ebrjashtim nga TVSH-ja, me kusht q\u00eb \u00e7mimet e furnizimeve q\u00eb ofron organizata jofitimprur\u00ebse t\u00eb jen\u00eb m\u00eb t\u00eb ul\u00ebta se ato q\u00eb ofrohen p\u00ebr furnizime t\u00eb ngjashme nga ana e subjekteve t\u00eb TVSH-s\u00eb, me q\u00ebllim q\u00eb t\u00eb mos sjell\u00eb shtremb\u00ebrim t\u00eb konkurrenc\u00ebs.<\/p><\/blockquote>\n\n\n\n<h5 class=\"wp-block-heading\">C. Kushtet q\u00eb duhet t\u00eb plot\u00ebsojn\u00eb organizatat jofitimprur\u00ebse p\u00ebr t\u00eb zbatuar p\u00ebrjashtimin nga TVSH-ja<\/h5>\n\n\n\n<ol class=\"wp-block-list\"><li>Organet drejtuese t\u00eb organizat\u00ebs nuk duhet t\u00eb ken\u00eb interesa t\u00eb lidhur drejtp\u00ebrdrejt me veprimtarin\u00eb e organizat\u00ebs.<\/li><li>Veprimtaria joekonomike (pa q\u00ebllim fitimi) e organizat\u00ebs duhet t\u00eb mbizot\u00ebroj\u00eb duksh\u00ebm n\u00eb raport me pjes\u00ebn tjet\u00ebr t\u00eb veprimtaris\u00eb, duke marr\u00eb n\u00eb konsiderat\u00eb t\u00eb ardhurat p\u00ebrkat\u00ebse, duhet t\u00eb ken\u00eb ep\u00ebrsi t\u00eb ardhurat nga veprimtaria joekonomike e organizat\u00ebs.<\/li><li>Furnizimet q\u00eb kryhen nga organizatat jofitimprur\u00ebse nuk duhet t\u00eb konkurrojn\u00eb sektorin tregtar fitimprur\u00ebs. Shuma e t\u00eb ardhurave nga veprimtaria ekonomike e organizat\u00ebs si veprimtari dyt\u00ebsore e saj, e kryer prej k\u00ebtyre organizatave p\u00ebr q\u00ebllime t\u00eb veprimtaris\u00eb jofitimprur\u00ebse, p\u00ebr t\u00eb cil\u00ebn jan\u00eb krijuar, t\u00eb ark\u00ebtuara gjat\u00eb vitit kalendarik, nuk duhet t\u00eb kaloj\u00eb 20% t\u00eb t\u00eb ardhurave t\u00eb p\u00ebrgjithshme vjetore t\u00eb organizat\u00ebs.<\/li><\/ol>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p><br>Nocioni i \u201ct\u00eb ardhurave t\u00eb p\u00ebrgjithshme\u201d p\u00ebrmbledh t\u00eb gjitha burimet financiare t\u00eb organizat\u00ebs, p\u00ebrfshir\u00eb t\u00eb ardhurat nga furnizimet dhe subvencionet e shfryt\u00ebzimit.<\/p><\/blockquote>\n\n\n\n<p><br><strong>Kujtes\u00eb<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>N\u00ebse ndonj\u00ebri nga tre kriteret e p\u00ebrmendura n\u00eb pik\u00ebn C nuk plot\u00ebsohet, at\u00ebher\u00eb furnizimet q\u00eb kryen organizata nuk p\u00ebrfitojn\u00eb nga p\u00ebrjashtimi.<\/li><li>P\u00ebrfitojn\u00eb nga p\u00ebrjashtimi organizatat jofitimprur\u00ebse t\u00eb cilat kryejn\u00eb ndonj\u00eb nga veprimtarit\u00eb e p\u00ebrjashtuara nga TVSH-ja sipas ligjit, duke plot\u00ebsuar t\u00eb nj\u00ebjtat kushte dhe kritere si personat fizik\u00eb dhe juridik\u00eb q\u00eb kan\u00eb q\u00ebllime fitimi.<\/li><li>Organizatat, q\u00eb p\u00ebrfitojn\u00eb nga p\u00ebrjashtimi p\u00ebr t\u00eb paguar TVSH, p\u00ebrfitojn\u00eb gjithashtu nga p\u00ebrjashtimi i TVSH-s\u00eb n\u00eb import p\u00ebr mallrat n\u00eb funksion t\u00eb veprimtaris\u00eb s\u00eb tyre jofitimprur\u00ebse.<\/li><\/ul>\n\n\n\n<h5 class=\"wp-block-heading\"><br>D. Organizmat q\u00eb p\u00ebrfshihen sipas form\u00ebs s\u00eb organizimit t\u00eb tyre<\/h5>\n\n\n\n<p>Organizmat q\u00eb p\u00ebrfitojn\u00eb nga ky p\u00ebrjashtim kur plot\u00ebsojn\u00eb kriteret e sip\u00ebrp\u00ebrmendura p\u00ebr veprimtarin\u00eb ekonomike q\u00eb ato kryejn\u00eb, jan\u00eb:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Shoqatat me interes t\u00eb p\u00ebrgjithsh\u00ebm t\u00eb organizuara n\u00eb nj\u00eb form\u00eb, t\u00eb till\u00eb si organizatat politike, sindikaliste, profesionale, filozofike ose fetare, shoqatat kulturore, social-kulturore ose sportive, shoqatat folklorike etj;<\/li><li>Organizatat e krijuara sipas ligjit \u201cP\u00ebr organizatat jofitimprur\u00ebse\u201d, t\u00eb cilat veprojn\u00eb pa q\u00ebllime fitimi, t\u00eb tilla si fondacione, grupime t\u00eb nd\u00ebrvarura, komitete t\u00eb ndryshme.<\/li><\/ul>\n\n\n\n<p>K\u00ebto organizata jofitimprur\u00ebse, q\u00eb veprojn\u00eb n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, p\u00ebrjashtohen p\u00ebr sh\u00ebrbimet me karakter social, edukativ, kulturor apo sportiv, si dhe p\u00ebr furnizimet e mallrave q\u00eb u ofrojn\u00eb me \u00e7mime t\u00eb reduktuara kryesisht an\u00ebtar\u00ebve t\u00eb tyre por edhe t\u00eb tjer\u00ebve, si pjes\u00eb e aktivitetit dyt\u00ebsor t\u00eb tyre t\u00eb kryer n\u00eb funksion t\u00eb q\u00ebllimit t\u00eb tyre jofitimprur\u00ebs.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Organizatat pa q\u00ebllim fitimi nuk duhet t\u00eb p\u00ebrdorin reklamat, t\u00eb njohura si praktika t\u00eb p\u00ebrdorura p\u00ebr arsye tregtare, t\u00eb cilat u drejtohen personave joan\u00ebtar\u00eb p\u00ebr t\u00eb reklamuar ose p\u00ebr t\u00eb b\u00ebr\u00eb t\u00eb njohur veprimtarin\u00eb e organizat\u00ebs.<br>N\u00ebse ato reklamojn\u00eb veprimtarin\u00eb e tyre, at\u00ebher\u00eb furnizimet e tyre nuk p\u00ebrfitojn\u00eb nga ky p\u00ebrjashtim.<\/p><\/blockquote>\n\n\n\n<p>N\u00eb kuad\u00ebr t\u00eb furnizimit t\u00eb sh\u00ebrbimeve dhe mallrave ngusht\u00ebsisht t\u00eb lidhura me mbrojtjen e f\u00ebmij\u00ebve, cilido qoft\u00eb personi juridik, ent publik, shoqat\u00eb, nd\u00ebrmarrje, p\u00ebrjashtohen furnizimet e kryera nga institucionet q\u00eb kujdesen p\u00ebr f\u00ebmij\u00ebt e mosh\u00ebs deri n\u00eb tre vje\u00e7 t\u00eb cilat q\u00eb n\u00eb gjuh\u00ebn e p\u00ebrditshme njihen \u201c\u00e7erdhe\u201d.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">E. P\u00ebr zbritshm\u00ebrin\u00eb e TVSH-s\u00eb<\/h5>\n\n\n\n<p>Organizatat jofitimprur\u00ebse q\u00eb p\u00ebrfitojn\u00eb nga p\u00ebrjashtimi prej TVSH-s\u00eb p\u00ebr furnizimet q\u00eb ofrojn\u00eb n\u00eb kuad\u00ebr t\u00eb veprimtaris\u00eb s\u00eb tyre ekonomike, nuk kan\u00eb t\u00eb drejt\u00eb t\u00eb zbresin TVSH-n\u00eb p\u00ebr mallrat dhe sh\u00ebrbimet e blera p\u00ebr q\u00ebllime t\u00eb furnizimeve t\u00eb p\u00ebrjashtuara nga TVSH-ja.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">F. Detyrimi p\u00ebr deklarat\u00ebn e TVSH-s\u00eb.<\/h5>\n\n\n\n<p>Organizatat jofitimprur\u00ebse, t\u00eb cilat kryejn\u00eb veprimtari ekonomike, si veprimtari dyt\u00ebsore t\u00eb tyre, edhe kur p\u00ebrfitojn\u00eb nga p\u00ebrjashtimi i TVSH-s\u00eb sipas k\u00ebtij vendimi detyrohen t\u00eb b\u00ebjn\u00eb deklarimet p\u00ebr TVSH-n\u00eb n\u00eb afatet dhe form\u00ebn q\u00eb p\u00ebrcaktohet n\u00eb ligj.<\/p>\n\n\n\n<p>N\u00eb deklarat\u00ebn e TVSH-s\u00eb do t\u00eb deklarohen vet\u00ebm furnizimet e kryera n\u00eb kuad\u00ebr t\u00eb veprimtaris\u00eb ekonomike si shitje dhe blerje t\u00eb p\u00ebrjashtuara nga TVSH-ja.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">G. Procedura p\u00ebr aplikimin e p\u00ebrjashtimit nga organizatat jofitimprur\u00ebse<\/h5>\n\n\n\n<p>Organizata jofitimprur\u00ebse, e cila kryen veprimtari ekonomike si veprimtari dyt\u00ebsore t\u00eb saj dhe q\u00eb plot\u00ebson kriteret e p\u00ebrcaktuara, q\u00eb t\u00eb aplikoj\u00eb p\u00ebrjashtimin nga TVSH-ja p\u00ebr furnizimet e mallrave dhe sh\u00ebrbimeve q\u00eb kryen, detyrohet t\u00eb kryej\u00eb procedurat e m\u00ebposhtme:<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>Paraqet pran\u00eb Drejtoris\u00eb Rajonale Tatimore ku \u00ebsht\u00eb e regjistruar dokumentet e m\u00ebposhtme:<\/li><li>Vendimin e gjykat\u00ebs (fotokopje e noterizuar);<\/li><li>Statutin e organizat\u00ebs jofitimprur\u00ebse dhe kontrat\u00ebn e themelimit;<\/li><li>Nj\u00eb deklarat\u00eb n\u00eb t\u00eb cil\u00ebn deklaron t\u00eb listuara t\u00eb gjitha sh\u00ebrbimet dhe mallrat q\u00eb furnizon p\u00ebr an\u00ebtar\u00ebt e saj ose p\u00ebr persona t\u00eb tret\u00eb s\u00eb bashku me \u00e7mimet q\u00eb organizata aplikon p\u00ebr secilin furnizim;<\/li><li>Nj\u00eb deklarat\u00eb ku shpreh misionin dhe q\u00ebllimin e OJF-s\u00eb, si dhe identifikon programet kryesore t\u00eb veprimtaris\u00eb;<\/li><li>Nj\u00eb deklarat\u00eb ku t\u00eb deklarohet dhe t\u00eb identifikohet kategoria e personave, grupeve n\u00eb nevoj\u00eb, t\u00eb cil\u00ebve u sh\u00ebrben;<\/li><li>Nj\u00eb deklarat\u00eb ku t\u00eb specifikoj\u00eb burimet e financimit t\u00eb organizat\u00ebs sipas z\u00ebrave, p\u00ebrfshir\u00eb edhe t\u00eb ardhurat e realizuara ose t\u00eb pritshme nga veprimtaria ekonomike.<\/li><\/ol>\n\n\n\n<p>N\u00eb k\u00ebt\u00eb deklarat\u00eb, organizata duhet t\u00eb deklaroj\u00eb n\u00eb p\u00ebrqindje t\u00eb p\u00ebraf\u00ebrt t\u00eb pjes\u00ebs q\u00eb z\u00eb ose pritet t\u00eb z\u00ebr\u00eb veprimtaria ekonomike e organizat\u00ebs n\u00eb raport me at\u00eb joekonomike. Kjo deklarat\u00eb k\u00ebrkohet si n\u00eb rastin kur organizata \u00ebsht\u00eb regjistruar rishtas dhe nuk ka kryer m\u00eb par\u00eb veprimtari ekonomike edhe n\u00eb rastin kur ka kryer veprimtari bazuar n\u00eb t\u00eb dh\u00ebnat e pasqyrave financiare t\u00eb dor\u00ebzuara n\u00eb organin tatimor.<\/p>\n\n\n\n<p>Drejtori i Drejtoris\u00eb Rajonale Tatimore ku \u00ebsht\u00eb e regjistruar organizata ngre nj\u00eb grup pune (me 2 deri 3 punonj\u00ebs), i cili shqyrton rastin bazuar n\u00eb dokumentacionin e paraqitur, situat\u00ebn q\u00eb paraqet organizata, historikun e saj (n\u00ebse ka) si dhe \u00e7do t\u00eb dh\u00ebn\u00eb tjet\u00ebr q\u00eb disponon.<\/p>\n\n\n\n<p>Bazuar n\u00eb rezultatet e verifikimit, kur plot\u00ebsohen kriteret e p\u00ebrcaktuara n\u00eb nenin 2, t\u00eb k\u00ebtij vendimi, brenda 25 dit\u00ebve pune, grupi i pun\u00ebs i paraqet nj\u00eb raport drejtorit t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve, duke i propozuar miratimin e p\u00ebrjashtimit nga TVSH-ja p\u00ebr furnizimet q\u00eb kryen organizata.<\/p>\n\n\n\n<p>N\u00ebse gjykohet e nevojshme mund t\u00eb kryhet edhe verifikim n\u00eb vend i veprimtaris\u00eb s\u00eb organizat\u00ebs p\u00ebr llojet e furnizimeve t\u00eb mallrave dhe sh\u00ebrbimeve t\u00eb kryera dhe \u00e7mimet q\u00eb aplikon p\u00ebr secilin furnizim. Edhe n\u00ebse verifikimi nuk kryhet paraprakisht ai mund t\u00eb kryhet n\u00eb \u00e7do koh\u00eb prej autoritetit tatimor.<\/p>\n\n\n\n<p>N\u00eb p\u00ebrfundim t\u00eb procedur\u00ebs, jo m\u00eb von\u00eb se 5 dit\u00eb pune, Drejtori i Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve l\u00ebshon autoizimin p\u00ebr p\u00ebrjashtimin nga TVSH-ja. N\u00ebse autorizimi refuzohet, Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve jep arsyet, p\u00ebr t\u00eb cilat p\u00ebrjashtimi nga TVSH-ja nuk mund t\u00eb aplikohet prej organizat\u00ebs.<br><\/p>\n\n\n\n<p>L\u00ebshimi i autorizimit p\u00ebr p\u00ebrjashtim nga TVSH-ja \u00ebsht\u00eb i vlefsh\u00ebm p\u00ebr 3 (tre) vjet, me t\u00eb drejt\u00eb rinovimi. P\u00ebr rinovimin e autorizimit p\u00ebr p\u00ebrjashtimin nga TVSH-ja ndiqet e nj\u00ebjta procedur\u00eb, t\u00eb nj\u00ebjtat kushte dhe kritere si n\u00eb rastin e p\u00ebrfitimit p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb autorizimit.<br><\/p>\n\n\n\n<p>N\u00eb  v\u00ebmendje<\/p>\n\n\n\n<ol class=\"wp-block-list\"><li>P\u00ebr organizatat jofitimprur\u00ebse q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb, autorizimi i p\u00ebrjashtimit nga TVSH-ja \u00ebsht\u00eb i vlefsh\u00ebm p\u00ebr 1 (nj\u00eb) vit, me t\u00eb drejt\u00eb rinovimi.<\/li><li>P\u00ebr rinovimin e autorizimit p\u00ebr p\u00ebrjashtimin nga TVSH-ja ndiqet e nj\u00ebjta procedur\u00eb, t\u00eb nj\u00ebjtat kushte dhe kritere si n\u00eb rastin e p\u00ebrfitimit p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb autorizimit. p\u00ebr her\u00eb t\u00eb par\u00eb, autorizimi i p\u00ebrjashtimit nga TVSH-ja \u00ebsht\u00eb i vlefsh\u00ebm p\u00ebr 1 (nj\u00eb) vit, me t\u00eb drejt\u00eb rinovimi.<\/li><li>P\u00ebr rinovimin e autorizimit p\u00ebr p\u00ebrjashtimin nga TVSH-ja ndiqet e nj\u00ebjta procedur\u00eb, t\u00eb nj\u00ebjtat kushte dhe kritere si n\u00eb rastin e p\u00ebrfitimit p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb autorizimit.<\/li><\/ol>\n\n\n\n<p><br>Nuk i n\u00ebnshtrohen procedur\u00ebs n\u00eb fjal\u00eb, organizatat jofitimprur\u00ebse t\u00eb cilat nuk kryejn\u00eb veprimtari ekonomike n\u00eb kuad\u00ebr t\u00eb veprimtaris\u00eb jofitimprur\u00ebse q\u00eb konsiderohen persona t\u00eb patatuesh\u00ebm p\u00ebr TVSH-n\u00eb.<br>K\u00ebta organizata nuk regjistrohen p\u00ebr TVSH-n\u00eb.<\/p>\n\n\n\n<p>Gjithashtu, nuk i n\u00ebnshtrohen k\u00ebsaj procedure organizatat jofitimprur\u00ebse t\u00eb cilat kryejn\u00eb veprimtari ekonomike t\u00eb p\u00ebrjashtuar nga TVSH-ja sipas ligjit, si p.sh. sh\u00ebrbime sh\u00ebndet\u00ebsore, arsimore etj, n\u00eb p\u00ebrputhje me p\u00ebrcaktimet n\u00eb dispozitat ligjore.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">H. Manifestimet e kryera nga organizatat jofitimprur\u00ebse p\u00ebr q\u00ebllime bamir\u00ebsie ose mb\u00ebshtetje t\u00eb shtresave n\u00eb nevoj\u00eb<\/h5>\n\n\n\n<p>Furnizimi i sh\u00ebrbimeve dhe mallrave t\u00eb kryera nga organizatat jofitimprur\u00ebse, veprimtaria e t\u00eb cilave p\u00ebrjashtohet nga TVSH-ja, n\u00eb raste t\u00eb manifestimeve ose organizimeve p\u00ebr mbledhje fondesh ekskluzivisht p\u00ebr q\u00ebllime bamir\u00ebsie ose n\u00eb funksion t\u00eb p\u00ebrmbushjes s\u00eb q\u00ebllimit t\u00eb veprimtaris\u00eb jofitimprur\u00ebse t\u00eb organizat\u00ebs, p\u00ebrjashtohen nga TVSH-ja n\u00ebse numri i k\u00ebtyre manifesimeve ose organizimeve nuk kalon 5 (pes\u00eb) t\u00eb tilla n\u00eb vit.<\/p>\n\n\n\n<p>N\u00ebse organizohen m\u00eb shum\u00eb manifestime t\u00eb tilla, p\u00ebrjashtimi nga TVSH-ja aplikohet p\u00ebr t\u00eb ardhurat e mbledhura vet\u00ebm p\u00ebr pes\u00eb manifestime.<br>Megjithat\u00eb pavar\u00ebsisht nga numri, p\u00ebrjashtimi nuk aplikohet n\u00ebse organizimi i k\u00ebtyre manifestimeve me pages\u00eb dhe t\u00eb hapura p\u00ebr publikun ka karakter t\u00eb shpesht\u00eb.<\/p>\n\n\n\n<p>P\u00ebrjashtimi nuk aplikohet p\u00ebr furnizimet e kryera nga personat fizik\u00eb ose juridik\u00eb tregtar\u00eb edhe n\u00ebse jan\u00eb t\u00eb autorizuar nga organizator\u00ebt e manifestimit, q\u00eb t\u00eb ushtrojn\u00eb p\u00ebr llogarin\u00eb e tyre disa veprimtari gjat\u00eb zhvillimit t\u00eb manifestimit, t\u00eb tilla si shitje produktesh t\u00eb ndryshme, shfryt\u00ebzimi i stendave, bareve etj.<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/5\/78\/91\/tatimi-mbi-vleren-e-shtuar\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/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 ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>N\u00ebse nj\u00eb OJF apo Ent Publik kryen furnizime t\u00eb tatueshme, mallra apo sh\u00ebrbime, ato detyrohen t\u00eb jen\u00eb t\u00eb regjistruar p\u00ebr p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb TVSH-s\u00eb. TVSH-ja \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm mbi konsumin e mallrave dhe sh\u00ebrbimeve, proporcional me \u00e7mimin e tyre, q\u00eb i ngarkohet n\u00eb \u00e7do faz\u00eb t\u00eb prodhimit dhe procesit t\u00eb shp\u00ebrndarjes \u00e7mimit pa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":16906,"parent":16011,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16013","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tatimi mbi vler\u00ebn e shtuar - 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\/it\/tasse\/organizata-jofitimprurese\/te-veprosh-si-nje-ojf-apo-ent-publik\/tatimi-mbi-vleren-e-shtuar\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tatimi mbi vler\u00ebn e shtuar - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"N\u00ebse nj\u00eb OJF apo Ent Publik kryen furnizime t\u00eb tatueshme, mallra apo sh\u00ebrbime, ato detyrohen t\u00eb jen\u00eb t\u00eb regjistruar p\u00ebr p\u00ebrgjegj\u00ebsin\u00eb tatimore t\u00eb TVSH-s\u00eb. 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