t\u00eb gjitha importet e mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<\/ul>\nPerson i tatuesh\u00ebm konsiderohet:<\/strong><\/p>\n\n- \u00e7do person, pavar\u00ebsisht nga forma e organizimit t\u00eb tij, i cili n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur kryen veprimtari ekonomike, cilido qoft\u00eb vendi dhe q\u00ebllimi ose rezultati i k\u00ebsaj veprimtarie.
\nVeprimtari ekonomike \u00ebsht\u00eb \u00e7do veprimtari e kryer nga prodhuesit, tregtar\u00ebt, personat q\u00eb furnizojn\u00eb mallra ose sh\u00ebrbime, p\u00ebrfshir\u00eb veprimtarin\u00eb nxjerr\u00ebse, bujq\u00ebsore dhe aktivitetet profesionale.<\/li>\n - \u00e7do person rezident n\u00eb Shqip\u00ebri, qarkullimi vjetor i veprimtaris\u00eb ekonomike t\u00eb t\u00eb cilit \u00ebsht\u00eb mbi vler\u00ebn 2,000,000 lek\u00eb, q\u00eb \u00ebsht\u00eb kufiri minimal t\u00eb regjistrimit p\u00ebr TVSH-n\u00eb.<\/li>\n<\/ul>\n
Kujdes, ju detyroheni t\u00eb regjistroheni:<\/strong><\/p>\n\n- Brenda 15 dit\u00ebve nga data e kalimit t\u00eb kufirit minimal, kur qarkullimi juaj gjat\u00eb 12 muajve t\u00eb nj\u00ebpasnj\u00ebsh\u00ebm tejkalon kufirin.<\/li>\n
- Kur kufiri minimal i regjistrimit p\u00ebr TVSH-n\u00eb tejkalohet m\u00eb par\u00eb se 12 muaj, at\u00ebher\u00eb personi i tatuesh\u00ebm duhet t\u00eb k\u00ebrkoj\u00eb t\u00eb regjistrohet menj\u00ebher\u00eb brenda 15 dit\u00ebve nga data e kalimit t\u00eb kufirit.<\/li>\n
- Kur ju kryeni importe t\u00eb mallrave qarkulluese (mallra q\u00eb tregton apo p\u00ebr t\u2019u tregtuar), pavar\u00ebsisht qarkullimit t\u00eb realizuar apo qarkullimit t\u00eb pritsh\u00ebm.<\/li>\n<\/ul>\n
Sqarim<\/strong>
\nP\u00ebrjashtohen nga ky rregull personat e tatuesh\u00ebm q\u00eb realizojn\u00eb ose parashikojn\u00eb t\u00eb realizojn\u00eb qarkullim n\u00ebn kufirin minimal t\u00eb regjistrimit dhe importojn\u00eb mallrat e grupit t\u00eb Aktiveve t\u00eb Q\u00ebndrueshme t\u00eb Trup\u00ebzuara (AQT) q\u00eb p\u00ebrdoren n\u00eb funksion t\u00eb veprimtaris\u00eb ekonomike, dhe jo p\u00ebr t\u2019u tregtuar. K\u00ebta persona t\u00eb tatuesh\u00ebm mund t\u00eb kryejn\u00eb importe mallrash t\u00eb investimit p\u00ebr q\u00ebllim t\u00eb p\u00ebrdorimit t\u00eb veprimtaris\u00eb s\u00eb tyre ekonomike q\u00eb i n\u00ebnshtrohet regjimit t\u00eb biznesit t\u00eb vog\u00ebl n\u00eb kuptim t\u00eb ligjit, pa qen\u00eb t\u00eb detyruar t\u2019i n\u00ebnshtrohen regjimit normal t\u00eb TVSH-s\u00eb.<\/p><\/blockquote>\nVe\u00e7ori p\u00ebr eksportuesit<\/strong>
\nNuk jan\u00eb t\u00eb detyruar t\u2019i n\u00ebnshtrohen regjimit normal t\u00eb TVSH-s\u00eb personat e tatuesh\u00ebm q\u00eb kryejn\u00eb eksporte, qarkullimi i t\u00eb cil\u00ebve \u00ebsht\u00eb n\u00ebn kufirin minimal t\u00eb regjistrimit t\u00eb TVSH-s\u00eb.<\/p>\nP\u00ebrjashtim nga rregulli i p\u00ebrgjithsh\u00ebm<\/strong>
\nPersonat e tatuesh\u00ebm, q\u00eb ofrojn\u00eb sh\u00ebrbime n\u00eb veprimtari ekonomike, sipas profesioneve t\u00eb tilla si: avokat, noter, mjek i specializuar, dentist, dentist i specializuar, farmacist, infermier, veteriner, arkitekt, inxhinier, mjek-laborant, projektues, ekonomist, agronom, ekspert kontab\u00ebl i regjistruar, kontabilist i miratuar dhe vler\u00ebsues i pasuris\u00eb, si dhe kryejn\u00eb veprimtari ekonomike n\u00eb fush\u00ebn e hoteleris\u00eb, pavar\u00ebsisht nga qarkullimi vjetor, jan\u00eb persona t\u00eb tatuesh\u00ebm t\u00eb regjistruar p\u00ebr TVSH-n\u00eb.
\nKy kusht p\u00ebr k\u00ebta persona vlen edhe n\u00ebse kryejn\u00eb veprimtari t\u00eb p\u00ebrjashtuar sipas ligjit.<\/p>\nP\u00ebrfaq\u00ebsuesi tatimor<\/strong>
\nKur personi p\u00ebrgjegj\u00ebs p\u00ebr deklarimin dhe pages\u00ebn e TVSH-s\u00eb, \u00ebsht\u00eb nj\u00eb person i tatuesh\u00ebm, q\u00eb nuk \u00ebsht\u00eb i vendosur n\u00eb Shqip\u00ebri, vend n\u00eb t\u00eb cilin duhet t\u00eb paguhet TVSH-ja, ky person duhet t\u00eb caktoj\u00eb nj\u00eb p\u00ebrfaq\u00ebsues tatimor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb si person p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e TVSH-s\u00eb.<\/p>\nRegjistrimi i p\u00ebrfaq\u00ebsuesit tatimor b\u00ebhet n\u00eb drejtorin\u00eb rajonale tatimore.<\/p>\n
Ju mund t\u00eb \u00e7regjistroheni:<\/strong><\/p>\n\n- Kur qarkullimi juaj n\u00eb 12 muajt e fundit kalendarik\u00eb bie n\u00ebn kufirin minimal t\u00eb regjistrimit. \u00c7regjistrimi, hyn n\u00eb fuqi 12 muaj pas dat\u00ebs s\u00eb paraqitjes s\u00eb k\u00ebrkes\u00ebs p\u00ebr t\u2019iu n\u00ebnshtruar regjimit t\u00eb bizneseve t\u00eb vogla.<\/li>\n<\/ul>\n
Qarkullimi q\u00eb sh\u00ebrben p\u00ebr llogaritjen e pragut t\u00eb regjistrimit dhe p\u00ebrfshin:<\/strong><\/p>\n\n- qarkullimin e realizuar nga t\u00eb gjitha furnizimet e tatueshme t\u00eb mallrave dhe sh\u00ebrbimeve, pa p\u00ebrfshir\u00eb TVSH-n\u00eb;<\/li>\n
- furnizimet e p\u00ebrjashtuara dhe furnizimet e taksuara me shkall\u00eb tatimore 0%;<\/li>\n<\/ul>\n
Person i tatuesh\u00ebm nuk konsiderohet:<\/strong><\/p>\n\n- organizata jofitimprur\u00ebse p\u00ebr pagesa t\u00eb p\u00ebrfituara nga kuotizacionet, fonde, grante, donacione t\u00eb p\u00ebrfituara p\u00ebr q\u00ebllime t\u00eb veprimtaris\u00eb jofitimprur\u00ebse t\u00eb organizat\u00ebs;<\/li>\n
- pun\u00ebmarr\u00ebsi q\u00eb \u00ebsht\u00eb i lidhur me nj\u00eb pun\u00ebdh\u00ebn\u00ebs me an\u00eb t\u00eb nj\u00eb kontrate pun\u00ebsimi;<\/li>\n
- organet e pushtetit q\u00ebndror dhe vendor, organe t\u00eb tjera t\u00eb s\u00eb drejt\u00ebs publike, p\u00ebr veprimtari t\u00eb ushtrimit t\u00eb funksionit t\u00eb tyre si autoritete publike.<\/li>\n<\/ul>\n
Furnizimi i mallrave dhe sh\u00ebrbimeve
\nFurnizimi i mallit
\n<\/strong>Me furnizim mallrash kuptohet transferimi i s\u00eb drejt\u00ebs p\u00ebr t\u00eb disponuar si pronar pasurin\u00eb e trup\u00ebzuar.<\/p>\nKonsiderohen gjithashtu si \u201cFurnizim malli\u201d edhe transaksionet e m\u00ebposhtme:<\/p>\n
\n- transferimi kundrejt pages\u00ebs i pron\u00ebsis\u00eb s\u00eb pasuris\u00eb, me urdh\u00ebr nga\/apo n\u00eb em\u00ebr t\u00eb nj\u00eb autoriteti publik apo n\u00eb zbatim t\u00eb ligjit;<\/li>\n
- dor\u00ebzimi i mallrave n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate, ku parashikohet dh\u00ebnia me qira e mallit p\u00ebr nj\u00eb periudh\u00eb t\u00eb caktuar ose shitja me k\u00ebste e mallit, kalimi i pron\u00ebsis\u00eb i t\u00eb cilit b\u00ebhet me pages\u00ebn e k\u00ebstit t\u00eb fundit;<\/li>\n
- transferimi i mallrave bazuar n\u00eb nj\u00eb kontrat\u00eb, sipas s\u00eb cil\u00ebs paguhet komision p\u00ebr blerjen apo p\u00ebr shitjen;<\/li>\n
- furnizimi i energjis\u00eb elektrike, ujit, gazit, energjis\u00eb p\u00ebr ngrohje ose ftohje dhe t\u00eb tjera t\u00eb ngjashme.<\/li>\n<\/ul>\n
Furnizimi i mallrave kundrejt pages\u00ebs
\n<\/strong>Furnizimi i mallit konsiderohet i kryer kundrejt pages\u00ebs, t\u00ebr\u00ebsisht ose pjes\u00ebrisht, n\u00ebse furnizuesi direkt apo indirekt merr apo ka t\u00eb drejt\u00eb t\u00eb marr\u00eb pages\u00eb n\u00eb para a n\u00eb natyr\u00eb p\u00ebr at\u00eb furnizim, si prej personit t\u00eb furnizuar apo ndonj\u00eb personi tjet\u00ebr.<\/p>\nKujdes!<\/strong>\u00a0Transferimi i veprimtaris\u00eb ekonomike nuk p\u00ebrb\u00ebn furnizim malli ose sh\u00ebrbimi, n\u00eb kuptim t\u00eb k\u00ebtij ligji, por p\u00ebrb\u00ebn nj\u00eb kalim t\u00eb aseteve nga personi i tatuesh\u00ebm transferues te nj\u00eb person, i cili trajtohet si pasardh\u00ebsi i transferuesit.<\/p>\nImportimi i mallrave
\n<\/strong>Importimi i mallrave, \u00ebsht\u00eb \u00e7lirimi p\u00ebr qarkullim t\u00eb lir\u00eb i mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, si\u00e7 p\u00ebrcaktohet n\u00eb legjislacionin doganor n\u00eb fuqi.<\/p>\nFurnizimi i sh\u00ebrbimeve<\/strong>
\nMe furnizim sh\u00ebrbimesh kuptohet \u00e7do transaksion q\u00eb nuk \u00ebsht\u00eb furnizim mallrash. Sh\u00ebrbimi i kryer prej nj\u00eb t\u00eb pun\u00ebsuari p\u00ebr pun\u00ebdh\u00ebn\u00ebsin e tij p\u00ebr arsye t\u00eb pun\u00ebsimit, nuk \u00ebsht\u00eb furnizim sh\u00ebrbimi nga i pun\u00ebsuari.<\/p>\nFurnizimet e p\u00ebrziera<\/strong><\/p>\n\n- Furnizimi i sh\u00ebrbimeve, i p\u00ebrfshir\u00eb n\u00eb furnizimin e mallrave, \u00ebsht\u00eb pjes\u00eb e furnizimit t\u00eb mallrave.<\/li>\n
- Furnizimi i mallrave, i p\u00ebrfshir\u00eb n\u00eb furnizimin e sh\u00ebrbimeve, \u00ebsht\u00eb pjes\u00eb e furnizimit t\u00eb sh\u00ebrbimeve.<\/li>\n
- Furnizimi i sh\u00ebrbimeve, i p\u00ebrfshir\u00eb n\u00eb importin e mallrave, \u00ebsht\u00eb pjes\u00eb e importit t\u00eb mallrave.<\/li>\n<\/ul>\n
Vendi i furnizimit t\u00eb mallrave dhe sh\u00ebrbimeve
\nVendi i furnizimit t\u00eb mallrave<\/strong><\/p>\n\n- Kur mallrat nuk d\u00ebrgohen ose nuk transportohen, vendi i furnizimit t\u00eb mallrave \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse mallrat ndodhen n\u00eb Shqip\u00ebri, n\u00eb momentin kur kryhet furnizimi.<\/li>\n
- Kur mallrat jan\u00eb d\u00ebrguar apo transportuar nga furnizuesi, nga bler\u00ebsi apo nj\u00eb pal\u00eb e tret\u00eb, vendi i furnizimit \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse mallrat ndodhen n\u00eb Shqip\u00ebri, n\u00eb momentin kur fillon d\u00ebrgimi apo transporti i tyre p\u00ebr bler\u00ebsin.<\/li>\n
- Kur mallrat e d\u00ebrguara apo t\u00eb transportuara nga furnizuesi, nga bler\u00ebsi apo nj\u00eb pal\u00eb e tret\u00eb instalohen apo montohen, me\/ose pa testim, nga\/ose p\u00ebr llogari t\u00eb furnizuesit, vendi i furnizimit \u00ebsht\u00eb n\u00eb Shqip\u00ebris\u00eb n\u00ebse mallrat jan\u00eb instaluar apo montuar n\u00eb Shqip\u00ebri.<\/li>\n<\/ul>\n
Vendi i importimit t\u00eb mallrave
\n<\/strong>Vendi i importimit t\u00eb mallrave \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse mallrat me origjin\u00eb nga territore t\u00eb tjera \u00e7lirohen p\u00ebr qarkullim t\u00eb lir\u00eb n\u00eb territorin doganor shqiptar.<\/p>\nKujdes!<\/strong> Mallrat, t\u00eb cilat n\u00eb momentin e hyrjes n\u00eb Shqip\u00ebri nuk jan\u00eb n\u00eb qarkullim t\u00eb lir\u00eb dhe i n\u00ebnshtrohen regjimeve t\u00eb ve\u00e7anta doganore, vendi i importimit t\u00eb k\u00ebtyre mallrave \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse k\u00ebto mallra \u00e7lirohen nga regjimet ose situatat e sip\u00ebrp\u00ebrmendura n\u00eb territorin doganor shqiptar.<\/p>\nVendi i furnizimit t\u00eb sh\u00ebrbimeve<\/strong><\/p>\nRregulli i p\u00ebrgjithsh\u00ebm
\n<\/strong>Vendi i furnizimit t\u00eb sh\u00ebrbimit \u00ebsht\u00eb n\u00eb Shqip\u00ebri n\u00ebse marr\u00ebsi i sh\u00ebrbimit, nj\u00eb person i tatuesh\u00ebm q\u00eb sillet si i till\u00eb, ka n\u00eb Shqip\u00ebri:<\/p>\n\n- selin\u00eb e veprimtaris\u00eb t\u00eb tij ekonomike ose nj\u00eb vendndodhje t\u00eb q\u00ebndrueshme;<\/li>\n
- banes\u00ebn ose rezidenc\u00ebn e zakonshme, n\u00eb munges\u00eb t\u00eb nj\u00eb selie t\u00eb veprimtaris\u00eb ekonomike apo t\u00eb nj\u00eb vendndodhjeje t\u00eb q\u00ebndrueshme.<\/li>\n<\/ul>\n
Vendi i furnizimit t\u00eb sh\u00ebrbimit \u00ebsht\u00eb n\u00eb Shqip\u00ebri, n\u00ebse marr\u00ebsi i sh\u00ebrbimit \u00ebsht\u00eb nj\u00eb person i patatuesh\u00ebm, nd\u00ebrsa furnizuesi i sh\u00ebrbimit, nj\u00eb person i tatuesh\u00ebm, ka n\u00eb Shqip\u00ebri:<\/p>\n
\n- selin\u00eb e veprimtaris\u00eb s\u00eb tij ekonomike ose nj\u00eb vendndodhje t\u00eb q\u00ebndrueshme, nga e cila jan\u00eb ofruar sh\u00ebrbimet ose;<\/li>\n
- banes\u00ebn ose rezidenc\u00ebn e zakonshme, n\u00eb munges\u00eb t\u00eb nj\u00eb selie t\u00eb veprimtaris\u00eb ekonomike apo t\u00eb nj\u00eb vendndodhjeje t\u00eb q\u00ebndrueshme.<\/li>\n<\/ul>\n
Rregulla t\u00eb ve\u00e7anta<\/strong>
\nN\u00eb raste t\u00eb tjera n\u00eb var\u00ebsi t\u00eb statusit t\u00eb p\u00ebrfituesit t\u00eb sh\u00ebrbimit, person tatuesh\u00ebm ose patatuesh\u00ebm si dhe n\u00eb var\u00ebsi t\u00eb llojit t\u00eb sh\u00ebrbimit t\u00eb dh\u00ebn\u00eb, vendi i furnizimit t\u00eb sh\u00ebrbimit \u00ebsht\u00eb n\u00eb p\u00ebrjashtim nga rregulli i p\u00ebrgjithsh\u00ebm.<\/p>\nLindja e tatimit, k\u00ebrkueshm\u00ebria
\nRregulli i p\u00ebrgjithsh\u00ebm
\n<\/strong>P\u00ebr furnizimet brenda vendit, lindja e tatimit ndodh dhe TVSH-ja b\u00ebhet e k\u00ebrkueshme kur :<\/p>\n\n- furnizimi i mallrave ose<\/li>\n
- furnizimi i sh\u00ebrbimeve kryhet.<\/li>\n<\/ul>\n
P\u00ebr importimin e mallrave, lindja e tatimit ndodh dhe TVSH-ja b\u00ebhet e k\u00ebrkueshme kur importimi i mallrave \u00ebsht\u00eb kryer.<\/p>\n
Rregulla t\u00eb ve\u00e7anta<\/strong><\/p>\n\n- P\u00ebr \u00e7do pages\u00eb t\u00eb kryer para se t\u00eb kryhet furnizimi i mallit ose para p\u00ebrfundimit t\u00eb furnizimit t\u00eb sh\u00ebrbimit, TVSH-ja mbi pages\u00ebn lind dhe b\u00ebhet e k\u00ebrkueshme n\u00eb momentin e ark\u00ebtimit t\u00eb shum\u00ebs s\u00eb paguar.<\/li>\n
- N\u00eb rastin kur fatura tatimore \u00ebsht\u00eb l\u00ebshuar p\u00ebrpara furnizimit, TVSH-ja b\u00ebhet e k\u00ebrkueshme n\u00eb momentin kur \u00ebsht\u00eb l\u00ebshuar fatura.<\/li>\n
- N\u00eb qoft\u00eb se kryhen pagesa pjesore ose pagesa t\u00eb nj\u00ebpasnj\u00ebshme p\u00ebr furnizimet e mallrave ose t\u00eb sh\u00ebrbimeve, k\u00ebto furnizime mallrash ose sh\u00ebrbimesh konsiderohen t\u00eb kryera n\u00eb p\u00ebrfundim t\u00eb \u00e7do periudhe, s\u00eb cil\u00ebs i referohen pagesat.<\/li>\n
- Furnizimet e mallrave dhe sh\u00ebrbimeve t\u00eb kryera n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme, brenda nj\u00eb periudhe kohore, p\u00ebrfshir\u00eb operacionet e nd\u00ebrtimit, konsiderohen t\u00eb kryera n\u00eb t\u00eb nj\u00ebjtin muaj, n\u00eb t\u00eb cilin l\u00ebshohet fatura.<\/li>\n
- P\u00ebr mallrat, t\u00eb cilat n\u00eb momentin e hyrjes n\u00eb Shqip\u00ebri nuk jan\u00eb n\u00eb qarkullim t\u00eb lir\u00eb dhe i n\u00ebnshtrohen regjimeve t\u00eb ve\u00e7anta doganore, lindja e tatimit ndodh dhe TVSH-ja b\u00ebhet e k\u00ebrkueshme kur k\u00ebto mallra \u00e7lirohen nga regjimet ose situatat e sip\u00ebrp\u00ebrmendura<\/li>\n<\/ul>\n
Vlera e tatueshme
\nVlera e tatueshme p\u00ebrfshin gjith\u00e7ka q\u00eb p\u00ebrb\u00ebn vler\u00ebn korresponduese q\u00eb furnizuesi i mallit ose sh\u00ebrbimit merr ose do t\u00eb marr\u00eb nga bler\u00ebsi, klienti apo nj\u00eb i tret\u00eb, n\u00eb k\u00ebmbim t\u00eb furnizimit, p\u00ebrfshir\u00eb edhe subvencionet e lidhura drejtp\u00ebrdrejt me \u00e7mimin e k\u00ebtyre furnizimeve, p\u00ebrve\u00e7 TVSH-s\u00eb.<\/p>\n
Vlera e tatueshme e mallrave t\u00eb importuara p\u00ebrb\u00ebhet prej vler\u00ebs s\u00eb p\u00ebrcaktuar n\u00eb import nga autoriteti doganor, mbi baz\u00ebn e legjislacionit doganor n\u00eb fuqi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n
Elemente q\u00eb p\u00ebrfshihen n\u00eb vler\u00ebn e tatueshme<\/strong><\/p>\n\n- tatimet, taksat, detyrimet, tarifat dhe pagesa t\u00eb ngjashme, me p\u00ebrjashtim t\u00eb TVSH-s\u00eb.<\/li>\n
- shpenzimet dyt\u00ebsore, t\u00eb tilla si shpenzimet komisionere, t\u00eb ambalazhimit, t\u00eb transportit dhe t\u00eb sigurimit.<\/li>\n
- vlera e ambalazheve kur ato jan\u00eb t\u00eb pakthyeshme.<\/li>\n<\/ul>\n
Elemente q\u00eb nuk p\u00ebrfshihen n\u00eb vler\u00ebn e tatueshme<\/strong><\/p>\n\n- uljet e \u00e7mimit p\u00ebr rastet e zbritjes p\u00ebr pagesa t\u00eb hershme t\u00eb kryera p\u00ebr furnizimin;<\/li>\n
- uljet dhe reduktimet e \u00e7mimit q\u00eb i b\u00ebhen bler\u00ebsit apo klientit;<\/li>\n
- shumat q\u00eb ka marr\u00eb nj\u00eb person i tatuesh\u00ebm nga klienti i tij, si rimbursim p\u00ebr shpenzimet e b\u00ebra n\u00eb em\u00ebr dhe p\u00ebr llogari t\u00eb k\u00ebtyre t\u00eb fundit.<\/li>\n<\/ul>\n
Shkalla tatimore
\nShkalla standarde e TVSH
\n<\/strong>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.<\/p>\nShkalla 0% e TVSH
\n<\/strong>Shkalla tatimore 0% e TVSH \u00ebsht\u00eb e zbatueshme p\u00ebr:<\/p>\n\n- eksportin e mallrave;<\/li>\n
- furnizimi i mallrave organizmave pa q\u00ebllim fitimi;<\/li>\n
- furnizimi i sh\u00ebrbimeve q\u00eb konsistojn\u00eb n\u00eb punime mbi mallra t\u00eb importuara p\u00ebr t\u2019u b\u00ebr\u00eb atyre punime n\u00eb Shqip\u00ebri dhe t\u00eb d\u00ebrguara s\u00ebrish jasht\u00eb Shqip\u00ebris\u00eb;<\/li>\n
- furnizimi i sh\u00ebrbimeve, t\u00eb lidhura drejtp\u00ebrdrejt me eksportimet apo importimet e mallrave;<\/li>\n
- disa operacione t\u00eb lidhura me transportin nd\u00ebrkomb\u00ebtar t\u00eb mallrave e udh\u00ebtar\u00ebve;<\/li>\n
- furnizimet e mallrave dhe sh\u00ebrbimet e kryera n\u00eb kuadrin e marr\u00ebdh\u00ebnieve diplomatike dhe konsullore;<\/li>\n
- furnizimet e mallrave dhe sh\u00ebrbimeve ndaj organizatave nd\u00ebrkomb\u00ebtare, si dhe an\u00ebtar\u00ebve t\u00eb k\u00ebtyre organizatave;<\/li>\n
- furnizimet e mallrave dhe sh\u00ebrbimeve p\u00ebr forcat e armatosura t\u00eb shteteve t\u00eb tjera an\u00ebtare t\u00eb NATO-s;<\/li>\n
- furnizimi i arit ndaj Bank\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n<\/ul>\n
Mallrat n\u00eb bagazhin personal t\u00eb udh\u00ebtarit
\n<\/strong>Konsiderohen si eksporte dhe taksohen gjithashtu me shkall\u00ebn tatimore 0%, mallrat e destinuara p\u00ebr t\u2019u transportuar n\u00eb bagazhin personal t\u00eb udh\u00ebtar\u00ebve, me kushtet q\u00eb :<\/p>\n\n- udh\u00ebtari nuk \u00ebsht\u00eb i vendosur brenda Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/li>\n
- mallrat transferohen jasht\u00eb Shqip\u00ebris\u00eb, brenda tre muajve nga muaji i kryerjes s\u00eb furnizimit;<\/li>\n
- vlera totale e furnizimit e shprehur n\u00eb lek\u00eb ose kund\u00ebrvlera e saj n\u00eb lek\u00eb, p\u00ebrfshir\u00eb TVSH-n\u00eb, t\u00eb mos jet\u00eb m\u00eb e vog\u00ebl se vlera 120 000 (nj\u00ebqind e nj\u00ebzet mij\u00eb) lek\u00eb.<\/li>\n<\/ul>\n
P\u00ebrjashtimet, furnizimet
\nDisa lloje furnizime t\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve, p\u00ebr q\u00ebllime t\u00eb interesit t\u00eb p\u00ebrgjithsh\u00ebm, apo p\u00ebrcaktimit t\u00eb ve\u00e7ant\u00eb n\u00eb ligj, megjith\u00ebse jan\u00eb t\u00eb p\u00ebrfshira n\u00eb fush\u00ebn e zbatimit t\u00eb TVSH-s\u00eb, jan\u00eb t\u00eb p\u00ebrjashtuara nga zbatimi i taksimit me TVSH.
\nP\u00ebr m\u00eb tep\u00ebr referojuni Ligjit nr.92\/2014 \u201cP\u00ebr TVSH\u201d- nenet 51 -56<\/p>\n
E drejta e zbritjes s\u00eb TVSH-s\u00eb
\nParimi i Zbritjes s\u00eb TVSH-s\u00eb
\n<\/strong>Personi i tatuesh\u00ebm g\u00ebzon t\u00eb drejt\u00ebn q\u00eb t\u00eb zbres\u00eb nga TVSH-ja e llogaritur p\u00ebr transaksionet e tatueshme shumat TVSH-s\u00eb, n\u00eb mas\u00ebn q\u00eb furnizimet e mallrave dhe sh\u00ebrbimeve t\u00eb marra p\u00ebrdoren nga personi i tatuesh\u00ebm n\u00eb funksion t\u00eb k\u00ebtyre transaksioneve t\u00eb tatueshme.<\/p>\nKonkretisht:<\/p>\n
\n- TVSH-n\u00eb e paguar apo p\u00ebr t\u2019u paguar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr furnizimet e mallrave dhe sh\u00ebrbimeve q\u00eb i jan\u00eb furnizuar ose do t\u2019i furnizohen k\u00ebtij nga ana e nj\u00eb tjet\u00ebr personi t\u00eb tatuesh\u00ebm;<\/li>\n
- TVSH-n\u00eb e paguar p\u00ebr mallrat e importuara n\u00eb Shqip\u00ebri.<\/li>\n<\/ul>\n
Sh\u00ebnim: N\u00eb ligjin e TVSH-s\u00eb, holl\u00ebsisht, paraqiten raste t\u00eb ve\u00e7anta t\u00eb aplikimit t\u00eb s\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH.<\/p>\n
Kushtet q\u00eb mund\u00ebsojn\u00eb aplikimin e s\u00eb drejt\u00ebs s\u00eb zbritjes. E drejta e zbritjes lind e aplikohet kur:<\/p>\n
\n- i sh\u00ebrben veprimtaris\u00eb s\u00eb tatueshme;<\/li>\n
- kur TVSH-ja e zbritshme b\u00ebhet e k\u00ebrkueshme;<\/li>\n
- formalisht mb\u00ebshtetet me nj\u00eb dokument t\u00eb ligjsh\u00ebm justifikues (fatur\u00eb tatimore, deklarat\u00eb doganore importi).<\/li>\n<\/ul>\n
Aplikimi i zbritjes s\u00eb pjesshme t\u00eb TVSH<\/strong>
\nN\u00ebse furnizimet e mallrave dhe sh\u00ebrbimeve p\u00ebrdoren nga nj\u00eb person i tatuesh\u00ebm, si p\u00ebr kryerjen e transaksioneve t\u00eb tatueshme q\u00eb sjellin t\u00eb drejt\u00ebn e zbritjes s\u00eb TVSH-s\u00eb edhe p\u00ebr transaksionet, q\u00eb nuk e sjellin k\u00ebt\u00eb t\u00eb drejt\u00eb, at\u00ebher\u00eb vet\u00ebm pjesa e TVSH-s\u00eb q\u00eb lidhet me kategorin\u00eb e par\u00eb t\u00eb transaksioneve \u00ebsht\u00eb e zbritshme.<\/p>\nRimbursimi
\nKushtet e rimbursimit t\u00eb TVSH-s\u00eb<\/strong>
\nPersoni i tatuesh\u00ebm k\u00ebrkon rimbursim t\u00eb tepric\u00ebs s\u00eb kreditimit tatimor t\u00eb TVSH-se n\u00ebse:<\/p>\n\n- personi i tatuesh\u00ebm ka mbartur tepric\u00ebn e TVSH-s\u00eb s\u00eb zbritshme p\u00ebr 3 muaj radhazi;<\/li>\n
- TVSH-ja e k\u00ebrkuar p\u00ebr t\u2019u rimbursuar \u00ebsht\u00eb mbi 400 000 lek\u00eb.<\/li>\n<\/ul>\n
Kur b\u00ebhet rimbursimi?
\n<\/strong>Eksportuesit kan\u00eb t\u00eb drejt\u00eb t\u00eb k\u00ebrkojn\u00eb rimbursim kur teprica e tyre tejkalon shum\u00ebn 400 000 lek\u00eb, pra pa qen\u00eb i k\u00ebrkuesh\u00ebm kushti i par\u00eb.
\nBrenda 30 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs s\u00eb personit t\u00eb tatuesh\u00ebm eksportues, administrata tatimore kryen procedur\u00ebn e rimbursimit.
\nBrenda 60 dit\u00ebve nga data e paraqitjes s\u00eb k\u00ebrkes\u00ebs s\u00eb personit t\u00eb tatuesh\u00ebm, jo eksportues, administrata tatimore kryen procedur\u00ebn e rimbursimit.<\/p>\nKu d\u00ebrgohet k\u00ebrkesa e rimbursimit?<\/strong>
\nPersonat e tatuesh\u00ebm, paraqesin k\u00ebrkes\u00ebn p\u00ebr rimbursimin e TVSH-s\u00eb pran\u00eb Drejtoris\u00eb s\u00eb Rimbursimit t\u00eb TVSH-s\u00eb n\u00eb Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve. Kjo k\u00ebrkes\u00eb paraqitet sipas formularit t\u00eb miratuar \u201cK\u00ebrkes\u00eb p\u00ebr rimbursimin e TVSH-s\u00eb, t\u00eb cil\u00ebn mund ta gjeni m\u00eb posht\u00eb.<\/p>\nPagesa e tepric\u00ebs kreditore t\u00eb rimbursueshme kryhet brenda pes\u00eb dit\u00ebve, n\u00ebp\u00ebrmjet sistemit t\u00eb thesarit, n\u00eb baz\u00eb t\u00eb rregullave t\u00eb p\u00ebrcaktuara nga ana e Ministrit t\u00eb Financave.<\/p>\n
Personi p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e TVSH-s\u00eb<\/p>\n
\n- TVSH-ja paguhet nga ana e personit t\u00eb tatuesh\u00ebm q\u00eb kryen nj\u00eb furnizim mallrash ose sh\u00ebrbimesh t\u00eb tatuesh\u00ebm, p\u00ebrve\u00e7 rasteve kur p\u00ebrcaktohet ndryshe.<\/li>\n
- TVSH-ja \u00ebsht\u00eb e pagueshme nga personi i tatuesh\u00ebm ose personi juridik i patatuesh\u00ebm, i identifikuar p\u00ebr TVSH-n\u00eb, t\u00eb cilit i jan\u00eb furnizuar sh\u00ebrbimet, n\u00ebse k\u00ebto sh\u00ebrbime furnizohen nga nj\u00eb person i tatuesh\u00ebm q\u00eb nuk \u00ebsht\u00eb i vendosur n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n
- TVSH-ja paguhet nga \u00e7do person, i cili e sh\u00ebnon TVSH-n\u00eb n\u00eb nj\u00eb fatur\u00eb.<\/li>\n
- Kur fatura e l\u00ebshuar nuk p\u00ebrkon me furnizimin e mallit apo me kryerjen e sh\u00ebrbimit ose tregon nj\u00eb \u00e7mim q\u00eb nuk duhet t\u00eb paguhet efektivisht nga bler\u00ebsi, TVSH-ja paguhet nga personi q\u00eb e ka faturuar at\u00eb.<\/li>\n
- N\u00eb import TVSH-ja paguhet nga personi ose personat p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e detyrimeve doganore n\u00eb import, si\u00e7 p\u00ebrcaktohet n\u00eb Kodin Doganor t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/li>\n
- TVSH-ja paguhet nga personi, i cili \u00e7liron mallrat p\u00ebr qarkullim t\u00eb lir\u00eb nga regjimet e ve\u00e7anta doganore.<\/li>\n<\/ul>\n
Kujdes!\u00a0<\/strong>Personi i tatuesh\u00ebm, p\u00ebr t\u00eb cilin \u00ebsht\u00eb kryer nj\u00eb furnizim malli ose sh\u00ebrbimi dhe q\u00eb ka dijeni ose nuk mund t\u00eb mohoj\u00eb faktin q\u00eb TVSH-ja p\u00ebr t\u2019u paguar ose pjes\u00eb e k\u00ebsaj TVSH-je mbi k\u00ebt\u00eb furnizim ose mbi t\u00eb gjitha furnizimet e m\u00ebparshme t\u00eb mallrave a sh\u00ebrbimeve, nuk \u00ebsht\u00eb paguar p\u00ebr shkak t\u00eb mashtrimit, \u00ebsht\u00eb p\u00ebrgjegj\u00ebs bashk\u00eb me furnizuesin p\u00ebr pages\u00ebn e TVSH-s\u00eb.<\/p>\nDetyrimet e personave t\u00eb tatuesh\u00ebm
\nPersoni tatuesh\u00ebm duhet t\u00eb b\u00ebhet i identifikuesh\u00ebm. Ai duhet t\u00eb pajiset me nj\u00eb num\u00ebr unik identifikimi(NUIS), pran\u00eb Qendr\u00ebs Komb\u00ebtare t\u00eb Biznesit(QKB), num\u00ebr q\u00eb sh\u00ebnohet n\u00eb \u00e7ertifikat\u00ebn e l\u00ebshuar p\u00ebr k\u00ebt\u00eb q\u00ebllim.
\nPersoni i tatuesh\u00ebm duhet t\u00eb sigurohet p\u00ebr l\u00ebshimin e fatur\u00ebs n\u00eb rastet e m\u00ebposhtme:<\/p>\n
\n- p\u00ebr \u00e7do furnizim malli ose sh\u00ebrbimi q\u00eb kryen kundrejt nj\u00eb personi tjet\u00ebr t\u00eb tatuesh\u00ebm ose t\u00eb patatuesh\u00ebm;<\/li>\n
- p\u00ebr \u00e7do pages\u00eb t\u00eb kryer para se t\u00eb kryhet furnizimi i mallit ose para p\u00ebrfundimit t\u00eb furnizimit t\u00eb sh\u00ebrbimit;<\/li>\n
- fatura l\u00ebshohet n\u00eb m\u00ebnyr\u00eb periodike p\u00ebr disa furnizime mallrash ose sh\u00ebrbimesh, t\u00eb cilat furnizohen n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt ose t\u00eb vazhdueshme, t\u00eb realizuara midis personit t\u00eb tatuesh\u00ebm dhe klientit t\u00eb tij n\u00eb t\u00eb nj\u00ebjtin muaj, n\u00eb t\u00eb cilin furnizimet jan\u00eb kryer;<\/li>\n
- n\u00eb nd\u00ebrtim fatura tatimore duhet l\u00ebshuar \u00e7do muaj;<\/li>\n
- fatura mund t\u00eb l\u00ebshohet edhe nga bler\u00ebsi ose klienti i nj\u00eb malli apo sh\u00ebrbimi p\u00ebr furnizimet e mallrave ose sh\u00ebrbimeve t\u00eb marra prej tij nga nj\u00eb person i tatuesh\u00ebm.<\/li>\n<\/ul>\n
Fatura tatimore me TVSH, n\u00eb form\u00eb e p\u00ebrmbajtje, \u00ebsht\u00eb e miratuar nga Ministri i Financave.<\/p>\n
Personi i tatuesh\u00ebm, p\u00ebr furnizime mund t\u00eb l\u00ebshoj\u00eb edhe fatur\u00eb t\u00eb thjeshtuar, p\u00ebr vlera n\u00ebn 40 000 lek\u00eb dhe kur bler\u00ebsi nuk e k\u00ebrkon nj\u00eb fatur\u00eb tatimore me TVSH.<\/p>\n
Personi i\u00a0tatuesh\u00ebm, \u00ebsht\u00eb i detyruar t\u00eb mbaj\u00eb librin e blerjeve dhe t\u00eb shitjeve, ku regjistron, t\u00eb gjitha blerjet dhe shitjet e kryera n\u00eb periudh\u00ebn tatimore (muaji). Libri i blerjeve dhe i shitjeve, dor\u00ebzohet elektronikisht jo m\u00eb von\u00eb se data 10 e muajit q\u00eb pason periudh\u00ebn tatimore q\u00eb deklarohet.<\/p>\n
\u00c7do person i tatuesh\u00ebm duhet t\u00eb dor\u00ebzoj\u00eb nj\u00eb deklarat\u00eb TVSH-je, e cila p\u00ebrmban gjith\u00eb informacionin e nevojsh\u00ebm n\u00eb t\u00eb cilin bazohet llogaritja e TVSH-s\u00eb q\u00eb \u00ebsht\u00eb b\u00ebr\u00eb e k\u00ebrkueshme, vler\u00ebn e TVSH-s\u00eb q\u00eb mund t\u00eb zbritet, vlerat e tatueshme t\u00eb veprimeve q\u00eb lidhen me llogaritjen e TVSH-s\u00eb s\u00eb k\u00ebrkueshme dhe asaj t\u00eb zbritshme si edhe vler\u00ebn e furnizimeve t\u00eb p\u00ebrjashtuara nga TVSH-ja.<\/p>\n
Modeli i deklarat\u00ebs miratohet nga Ministri i Financave.<\/p>\n
Deklarata e TVSH-s\u00eb, duhet t\u00eb dor\u00ebzohet jo m\u00eb von\u00eb se 14 dit\u00eb pas p\u00ebrfundimit t\u00eb periudh\u00ebs tatimore q\u00eb deklarohet.<\/p>\n
Regjime t\u00eb ve\u00e7anta
\nRegjimet e ve\u00e7anta t\u00eb aplikimit t\u00eb TVSH-s\u00eb n\u00eb Shqip\u00ebri jan\u00eb ato si m\u00ebposht\u00eb:<\/p>\n
\n- Regjimi p\u00ebr agjencit\u00eb e udh\u00ebtimit;<\/li>\n
- Regjim i ve\u00e7ant\u00eb i zbatuar p\u00ebr shitjen e mallrave t\u00eb p\u00ebrdorura, veprave t\u00eb artit, objekteve t\u00eb koleksionit dhe antikuar\u00ebt;<\/li>\n
- Regjimi i marzhit t\u00eb fitimit;<\/li>\n
- Regjimi i shitjeve me ankand;<\/li>\n
- Regjimi i ve\u00e7ant\u00eb: skema e kompensimit t\u00eb prodhuesve bujq\u00ebsor\u00eb;<\/li>\n
- Regjimi i ve\u00e7ant\u00eb mbi arin p\u00ebr investim.<\/li>\n<\/ul>\n
Fonte: Direzione Generale delle Imposte.<\/a><\/p>","protected":false},"excerpt":{"rendered":"Tatimi mbi vler\u00ebn e shtuar (TVSH) \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm, mbi konsumin e mallrave dhe sh\u00ebrbimeve. TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje, mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve dhe b\u00ebhet i paguesh\u00ebm, pasi m\u00eb par\u00eb zbritet TVSH q\u00eb r\u00ebndon drejtp\u00ebrdrejt, elementet e kostos s\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve. Tatimit mbi vler\u00ebn e shtuar […]<\/p>\n","protected":false},"author":1,"featured_media":982,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47],"tags":[69],"class_list":["post-11173","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","tag-tatime"],"yoast_head":"\n
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\/tatimi-mbi-vleren-e-shtuar-2\/\" \/>\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=\"Tatimi mbi vler\u00ebn e shtuar (TVSH) \u00ebsht\u00eb nj\u00eb tatim i p\u00ebrgjithsh\u00ebm, mbi konsumin e mallrave dhe sh\u00ebrbimeve. TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje, mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve dhe b\u00ebhet i paguesh\u00ebm, pasi m\u00eb par\u00eb zbritet TVSH q\u00eb r\u00ebndon drejtp\u00ebrdrejt, elementet e kostos s\u00eb mallrave dhe t\u00eb sh\u00ebrbimeve. 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