{"id":16028,"date":"2022-10-13T14:16:39","date_gmt":"2022-10-13T14:16:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16028"},"modified":"2024-12-01T19:03:25","modified_gmt":"2024-12-01T19:03:25","slug":"conservazione-dei-dati-e-fatturazione","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/organizata-jofitimprurese\/mbajtja-e-te-dhenave\/mbajtja-e-te-dhenave-dhe-faturimi\/","title":{"rendered":"Conservazione dei dati e fatturazione"},"content":{"rendered":"
Pagina Iniziale<\/a><\/span> | Normativa fiscale<\/a><\/span> | Organizzazioni senza scopo di lucro ed enti pubblici<\/a><\/span> | Conservazione dei dati: organizzazioni senza scopo di lucro<\/a><\/span> | Conservazione dei dati e fatturazione<\/span><\/span><\/div>\n\n\n

<\/p>\n\n\n\n

\"\"<\/figure>\n\n\n\n

<\/p>\n\n\n\n

Le organizzazioni senza scopo di lucro e gli enti pubblici\/le imprese statali hanno l'obbligo legale di conservare e documentare le attivit\u00e0 che svolgono in conformit\u00e0 con i requisiti di legge applicabili. La documentazione richiesta \u00e8 finalizzata all'adempimento degli obblighi fiscali per i quali tali soggetti sono registrati.<\/p>\n\n\n\n

Conservazione dei dati e fatturazione<\/h2>\n\n\n\n

\u201cPer \u201dlibri e registri\" si intendono i registri aziendali, la documentazione contabile, bilanci annuali e relazioni finanziarie, nonch\u00e9 tutti gli altri documenti relativi al soggetto passivo, la corrispondenza commerciale, le fatture e i documenti correlati che devono essere redatti e conservati ai fini della determinazione degli importi delle imposte dovute dal contribuente;
Tenuta e aggiornamento della documentazione fiscale per i contribuenti soggetti all'IVA o all'imposta sulle societ\u00e0.<\/p>\n\n\n\n

A. Le organizzazioni senza scopo di lucro e gli enti pubblici, soggetti all'IVA o all'imposta sul reddito delle societ\u00e0, ai fini del calcolo dell'imposta dovuta, tengono registri, documentazione contabile, libri contabili e informazioni finanziarie ed emettono fatture fiscali, ricevute fiscali o bollettini fiscali, in conformit\u00e0 con le leggi pertinenti e gli atti subordinati emanati per la loro attuazione.<\/p>\n\n\n\n

B. Le organizzazioni senza scopo di lucro e gli enti pubblici soggetti all'IVA devono registrare immediatamente tutte le operazioni finanziarie, nonch\u00e9 redigere e conservare i libri contabili e i registri, nei quali devono essere riportati:<\/p>\n\n\n\n

    \n
  1. Le vendite giornaliere di beni o la prestazione di lavori o servizi soggetti a imposta, compresi l'importo di ciascuna operazione e l'importo dell'imposta addebitata;<\/li>\n\n\n\n
  2. Operazioni completate, ma non ancora fatturate;<\/li>\n\n\n\n
  3. Atti imperdonabili;<\/li>\n\n\n\n
  4. I pagamenti relativi a beni e servizi devono indicare l'importo di ciascun acquisto o pagamento, l'importo dell'imposta versata, nonch\u00e9 il nome e l'indirizzo del fornitore.<\/li>\n<\/ol>\n\n\n\n

    C. Qualsiasi acquirente, sia esso una persona fisica, una persona giuridica o un privato, ha il diritto di non portare a termine la transazione relativa al valore dei beni o dei servizi offerti qualora il venditore non emetta la fattura fiscale o la ricevuta fiscale in conformit\u00e0 con la presente legge. A tal fine, le organizzazioni senza scopo di lucro e gli enti pubblici sono tenuti ad affiggere, in un luogo ben visibile presso la sede in cui svolgono le loro attivit\u00e0, un avviso all'acquirente in conformit\u00e0 con il presente articolo.<\/p>\n\n\n\n

    Fonte: Direzione Generale delle Imposte.<\/a><\/p>\n\n\n

    Hai qualche domanda?<\/h3>

    Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

    Organizatat Jofitimprur\u00ebse dhe Entet Publike\/Nd\u00ebrmarrjet Shtet\u00ebrore kan\u00eb detyrimin ligjor t\u00eb mbajn\u00eb dhe dokumentojn\u00eb veprimtarin\u00eb q\u00eb ata ushtrojn\u00eb sipas k\u00ebrkesave ligjore n\u00eb fuqi. Dokumentacioni i k\u00ebrkuar \u00ebsht\u00eb n\u00eb funksion t\u00eb p\u00ebrgjegj\u00ebseve tatimore p\u00ebr t\u00eb cilat k\u00ebto subjekte jan\u00eb regjistruar. Mbajtja e t\u00eb dh\u00ebnave dhe faturimi \u201cLibra dhe regjistrime\u201d jan\u00eb regjistrimet tregtare, dokumentacioni kontab\u00ebl, llogarit\u00eb vjetore dhe […]<\/p>\n","protected":false},"author":1,"featured_media":16961,"parent":16027,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-16028","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"\nMbajtja e t\u00eb dh\u00ebnave dhe faturimi - 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\/organizzazione-senza-scopo-di-lucro\/conservazione-dei-dati\/conservazione-dei-dati-e-fatturazione\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mbajtja e t\u00eb dh\u00ebnave dhe faturimi\" \/>\n<meta property=\"og:description\" content=\"Organizatat Jofitimprur\u00ebse dhe Entet Publike\/Nd\u00ebrmarrjet Shtet\u00ebrore kan\u00eb detyrimin ligjor t\u00eb mbajn\u00eb dhe dokumentojn\u00eb veprimtarin\u00eb q\u00eb ata ushtrojn\u00eb sipas k\u00ebrkesave ligjore n\u00eb fuqi. 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