{"id":16029,"date":"2022-10-13T14:16:39","date_gmt":"2022-10-13T14:16:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?page_id=16029"},"modified":"2022-10-22T11:25:13","modified_gmt":"2022-10-22T11:25:13","slug":"mbajtja-e-dokumentacionit","status":"publish","type":"page","link":"https:\/\/alprofitconsult.al\/it\/tatime\/organizata-jofitimprurese\/mbajtja-e-te-dhenave\/mbajtja-e-dokumentacionit\/","title":{"rendered":"Mbajtja e dokumentacionit"},"content":{"rendered":"
Home page<\/a><\/span> | Normativa fiscale<\/a><\/span> | Organizat\u00eb Jofitimprur\u00ebse dhe Ente Publike<\/a><\/span> | Mbajtja e t\u00eb dh\u00ebnave: Organizatat Jofitimprur\u00ebse<\/a><\/span> | Mbajtja e dokumentacionit<\/span><\/span><\/div>\n\n\n

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

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

Regjistrat, librat dhe informacioni financiar jan\u00eb dokumente, q\u00eb p\u00ebrmbajn\u00eb informacionin e regjistruar, n\u00eb m\u00ebnyr\u00eb kronologjike dhe sistematike, t\u00eb veprimeve tregtare, t\u00eb cilat mbahen p\u00ebr p\u00ebrcaktimin e shum\u00ebs s\u00eb detyrimeve tatimore t\u00eb Organizatave Jofitimprur\u00ebse dhe Enteve Publike<\/p>\n\n\n\n

T\u00eb dh\u00ebnat dhe informacioni financiar e kontab\u00ebl ruhen nga Organizatat Jofitimprur\u00ebse dhe Entet Publike, p\u00ebr t\u00eb pakt\u00ebn 5 vjet, duke filluar nga fundi i vitit tatimor, t\u00eb cilit i p\u00ebrkasin dokumentet.<\/p>\n\n\n\n

Organizatat Jofitimprur\u00ebse dhe Entet Publike, p\u00ebr \u00e7do shitje, l\u00ebshojn\u00eb fatur\u00eb tatimore ose kupon tatimor.<\/p>\n\n\n\n

Fatura tatimore<\/h4>\n\n\n\n

\u00c7do shitblerje mallrash apo t\u00eb drejtash, si dhe \u00e7do kryerje punimi apo sh\u00ebrbimi, q\u00eb \u00ebsht\u00eb pjes\u00eb e veprimtaris\u00eb tregtare, \u00ebsht\u00eb objekt faturimi.<\/p>\n\n\n\n

Faturat p\u00ebr shitjen e sendeve apo kryerjen e punimeve e t\u00eb sh\u00ebrbimeve jan\u00eb fatura tatimore, t\u00eb cilat p\u00ebrfshihen n\u00eb p\u00ebrllogaritjet e detyrimit tatimor.<\/p>\n\n\n\n

Fatura tatimore p\u00ebrmban numrin rendor dhe numrin personal t\u00eb identifikimit, numrin e identifikimit t\u00eb Organizat\u00ebs Jofitimprur\u00ebse dhe Entit Publik, dat\u00ebn dhe vendin e l\u00ebshimit, emrin dhe adres\u00ebn e pal\u00ebve, dat\u00ebn e realizimit t\u00eb shitjes ose t\u00eb punimit apo sh\u00ebrbimit, em\u00ebrtimin e sakt\u00eb t\u00eb tyre, \u00e7mimin e plot\u00eb t\u00eb shitjes dhe, n\u00ebse \u00ebsht\u00eb rasti, rritjet ose zbritjet e tjera, t\u00eb zbatuara, si dhe shumat e shifruara, cilado qoft\u00eb m\u00ebnyra e likuidimit t\u00eb fatur\u00ebs.<\/p>\n\n\n\n

Fatura tatimore me TVSH<\/h4>\n\n\n\n
  1. Organizata Jofitimprur\u00ebse dhe Enti Publik, q\u00eb i n\u00ebnshtrohet tatimit mbi vler\u00ebn e shtuar (TVSH), sa her\u00eb q\u00eb ofron mallra apo sh\u00ebrbime p\u00ebr nj\u00eb person tjet\u00ebr, duhet t\u00eb l\u00ebshoj\u00eb fature tatimore me TVSH, n\u00eb p\u00ebrputhje me ligjin nr. 92\/2014, dat\u00eb 24.7.2014<\/a> \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar\u201d, t\u00eb ndryshuar.<\/li>
  2. Ministri i Financave, me udh\u00ebzim, mund t\u00eb parashikoj\u00eb transaksione, p\u00ebr t\u00eb cilat nuk ekziston detyrimi i l\u00ebshimit t\u00eb nj\u00eb fature tatimore, duke p\u00ebrcaktuar kriteret p\u00ebr dokumentimin e k\u00ebtyre transaksioneve.<\/li>
  3. P\u00ebrve\u00e7 p\u00ebrshkrimeve dhe t\u00eb dh\u00ebnave, t\u00eb parashikuara n\u00eb pik\u00ebn 3 t\u00eb nenit 49 t\u00eb k\u00ebtij ligji, fatura tatimore me TVSH p\u00ebrmban :