{"id":12860,"date":"2020-07-31T13:20:46","date_gmt":"2020-07-31T13:20:46","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=12860"},"modified":"2020-07-31T13:20:46","modified_gmt":"2020-07-31T13:20:46","slug":"ndryshimet-ne-kufirin-e-regjistrimit-per-tvsh-ne-dhe-profesionet-e-lira","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ndryshimet-ne-kufirin-e-regjistrimit-per-tvsh-ne-dhe-profesionet-e-lira\/","title":{"rendered":"Ndryshimet n\u00eb kufirin e regjistrimit p\u00ebr TVSH-n\u00eb dhe profesionet e lira"},"content":{"rendered":"

S\u00eb fundmi, \u00ebsht\u00eb publikuar VKM Nr. 576, dat\u00eb 22.07.2020<\/a>, p\u00ebr disa ndryshime, n\u00eb nenin 10\/1 dhe 11 t\u00eb VKM 953, p\u00ebr dispozitat zbatuese t\u00eb ligjit p\u00ebr TVSh. Ndryshimet konsistojn\u00eb n\u00eb uljen e limitit t\u00eb qarkullimit p\u00ebr regjistrimin e p\u00ebrgjegj\u00ebsis\u00eb tatimore t\u00eb TVSh, nga 2 milion Lek\u00eb n\u00eb 10 milion Lek\u00eb.<\/p>\n

Gjithashtu hiqen edhe p\u00ebrcaktimet e kaluara p\u00ebr detyrimin e regjistrimit n\u00eb regjimin e TVSh t\u00eb profesioneve t\u00eb lira e prodhuesit bujq\u00ebsor. Interesante \u00ebsht\u00eb edhe lejimi i regjistrimit vullnetar t\u00eb regjistrimit n\u00eb p\u00ebrgjegj\u00ebsin\u00eb e TVSh, me kushtin q\u00eb qarkullimi i tij t\u00eb tejkaloj\u00eb shum\u00ebn 5\u00a0 milion Lek\u00eb.<\/p>\n

M\u00eb posht\u00eb paraqiten ndryshimet n\u00eb VKM 953, dat\u00eb 29.12.2014, me tekstin e kaluar, p\u00ebrpara ndryshimeve t\u00eb fundit, dhe ndryshimet n\u00eb fjal\u00eb.<\/p>\n

“VENDIM<\/strong><\/p>\n

Nr. 576, dat\u00eb 22.7.2020<\/strong><\/p>\n

P\u00cbR DISA NDRYSHIME N\u00cb VENDIMIN NR. 953, DAT\u00cb 29.12.2014, T\u00cb<\/strong><\/p>\n

K\u00cbSHILLIT T\u00cb MINISTRAVE, \u201cP\u00cbR DISPOZITAT ZBATUESE T\u00cb LIGJIT NR.<\/strong><\/p>\n

92\/2014, \u2018P\u00cbR TATIMIN MBI VLER\u00cbN E SHTUAR N\u00cb REPUBLIK\u00cbN E<\/strong><\/p>\n

SHQIP\u00cbRIS\u00cb\u2019\u201d, T\u00cb NDRYSHUAR<\/strong><\/p>\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 100 t\u00eb Kushtetut\u00ebs dhe t\u00eb nenit 159, t\u00eb ligjit nr. 92\/2014, \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar, me propozimin e ministrit t\u00eb Financave dhe Ekonomis\u00eb, K\u00ebshilli i Ministrave<\/p>\n

VENDOSI:<\/p>\n

N\u00eb vendimin nr. 953, dat\u00eb 29.12.2014,<\/a> t\u00eb K\u00ebshillit t\u00eb Ministrave, t\u00eb ndryshuar, b\u00ebhen k\u00ebto ndryshime:<\/p>\n

Neni 10\/1 (Ndryshuar)<\/strong><\/p>\n

Afati i paraqitjes s\u00eb deklarat\u00ebs dhe regjistrave p\u00ebrmbledh\u00ebs p\u00ebr kategorin\u00eb e personave t\u00eb tatuesh\u00ebm me qarkullim vjetor dy deri n\u00eb pes\u00eb milion\u00eb lek\u00eb.<\/strong><\/p>\n

N\u00eb zbatim t\u00eb nenit 107, t\u00eb ligjit, personat e tatuesh\u00ebm, q\u00eb realizojn\u00eb nj\u00eb qarkullim vjetor mbi kufirin minimal t\u00eb regjistrimit p\u00ebr TVSH-n\u00eb, t\u00eb p\u00ebrcaktuar n\u00eb pik\u00ebn 1, t\u00eb nenit 11, t\u00eb k\u00ebtij vendimi, por jo m\u00eb shum\u00eb se 5 milion\u00eb lek\u00eb, dor\u00ebzojn\u00eb deklarat\u00ebn e TVSH-s\u00eb mbi baza mujore, brenda dat\u00ebs 14 t\u00eb muajit t\u00eb par\u00eb pas p\u00ebrfundimit t\u00eb \u00e7do tremujori t\u00eb vitit kalendarik.<\/p>\n

Gjithashtu, n\u00eb zbatim t\u00eb nenit 109 t\u00eb ligjit, kjo kategori personash t\u00eb tatuesh\u00ebm e shoq\u00ebron deklarat\u00ebn e TVSH-s\u00eb me regjistrat p\u00ebrmbledh\u00ebs, p\u00ebrkat\u00ebsisht librin e blerjes dhe librin e shitjes, mbi baza mujore, brenda dat\u00ebs 10 t\u00eb muajit t\u00eb par\u00eb pas p\u00ebrfundimit t\u00eb \u00e7do tremujori t\u00eb vitit kalendarik.<\/p>\n

Parashikimet e m\u00ebsip\u00ebrme nuk zbatohen p\u00ebr personat e tatuesh\u00ebm, p\u00ebr t\u00eb cil\u00ebt kufiri minimal i regjistrimit p\u00ebr tatimin mbi vler\u00ebn e shtuar \u00ebsht\u00eb zero, pavar\u00ebsisht nga qarkullimi vjetor i tyre. (Fillestar)<\/p>\n

Shfuqizohet (Ndryshuar<\/strong>).<\/em><\/p><\/blockquote>\n

Neni 11<\/strong><\/p>\n

P\u00ebrcaktimi i kufirit minimal t\u00eb regjistrimit p\u00ebr tatimin mbi vler\u00ebn e shtuar (TVSH)<\/strong><\/p>\n

1. N\u00eb zbatim t\u00eb nenit 117, t\u00eb ligjit, kufiri minimal i regjistrimit p\u00ebr tatimin mbi vler\u00ebn e shtuar \u00ebsht\u00eb qarkullimi prej 2 000 000 (dy milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik, p\u00ebrve\u00e7 rasteve t\u00eb p\u00ebrcaktuara n\u00eb pikat 2 dhe 3, t\u00eb k\u00ebtij neni. (Fillestar).<\/p>\n

\u201c1. N\u00eb zbatim t\u00eb nenit 117, t\u00eb ligjit, kufiri minimal i regjistrimit p\u00ebr tatimin mbi vler\u00ebn e shtuar \u00ebsht\u00eb qarkullimi prej 10 000 000 (dhjet\u00eb milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik. Personi i tatuesh\u00ebm ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb t\u00eb zbatoj\u00eb regjimin normal t\u00eb TVSH-s\u00eb, n\u00eb p\u00ebrputhje me p\u00ebrcaktimet e nenit 120, t\u00eb ligjit, n\u00ebse qarkullimi vjetor \u00ebsht\u00eb m\u00eb i madh se 5 000 000 (pes\u00eb milion\u00eb) lek\u00eb.\u201d (Ndryshuar).<\/strong><\/span><\/p><\/blockquote>\n

2.Kufiri minimal i regjistrimit p\u00ebr TVSH-n\u00eb p\u00ebr personat 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, pavar\u00ebsisht nga qarkullimi vjetor i tyre, \u00ebsht\u00eb zero. T\u00eb gjith\u00eb k\u00ebta jan\u00eb persona t\u00eb tatuesh\u00ebm, t\u00eb regjistruar p\u00ebr TVSH-n\u00eb, edhe n\u00ebse kryejn\u00eb veprimtari t\u00eb p\u00ebrjashtuar sipas ligjit.<\/p>\n

(Shfuqizohet me efekt nga 1 Janari 2021 me VKM Nr. 576, dat\u00eb 22.07.2020, botuar n\u00eb Fletoren Zyrtare Nr. 139, dat\u00eb 29.07.2020.)<\/em> (Fillestar).<\/p>\n

…<\/p>\n

2. Shfuqizohet (Ndryshuar)<\/em><\/strong><\/span><\/p><\/blockquote>\n

3. P\u00ebr prodhuesit bujq\u00ebsor\u00eb, p\u00ebr t\u00eb cil\u00ebt zbatohet regjimi i ve\u00e7ant\u00eb i skem\u00ebs s\u00eb kompensimit dhe q\u00eb e zhvillojn\u00eb veprimtarin\u00eb ekonomike si fermer\u00eb individual\u00eb, kufiri minimal i regjistrimit p\u00ebr tatimin mbi vler\u00ebn e shtuar \u00ebsht\u00eb qarkullimi prej 5 000 000 (pes\u00eb milion\u00eb) lek\u00ebsh n\u00eb nj\u00eb vit kalendarik. Prodhuesit bujq\u00ebsor\u00eb, p\u00ebr t\u00eb cil\u00ebt zbatohet regjimi i ve\u00e7ant\u00eb i skem\u00ebs s\u00eb kompensimit t\u00eb<\/p>\n

fermer\u00ebve, por q\u00eb e zhvillojn\u00eb veprimtarin\u00eb ekonomike n\u00eb kuadrin e nj\u00eb sip\u00ebrmarrjeje bujq\u00ebsore t\u00eb organizuar si shoq\u00ebri e bashk\u00ebpunimit bujq\u00ebsor (SHBB), jan\u00eb t\u00eb p\u00ebrjashtuar nga aplikimi i kufirit si m\u00eb sip\u00ebr, p\u00ebr regjimin e ve\u00e7ant\u00eb t\u00eb skem\u00ebs s\u00eb kompensimit, me kushtin q\u00eb kjo SHBB t\u00eb kryej\u00eb vet\u00ebm veprimtari t\u00eb shitjes s\u00eb produkteve bujq\u00ebsore t\u00eb an\u00ebtar\u00ebve t\u00eb saj te tatimpagues q\u00eb nuk jan\u00eb pjes\u00eb e skem\u00ebs s\u00eb kompensimit. N\u00eb k\u00ebt\u00eb rast, bler\u00ebsi, person i tatuesh\u00ebm, l\u00ebshon fatur\u00eb tatimore vet\u00ebm p\u00ebr shit\u00ebsin, shoq\u00ebri e bashk\u00ebpunimit bujq\u00ebsor, nd\u00ebrsa kjo e fundit nuk l\u00ebshon fatur\u00eb tatimore, sipas parimeve t\u00eb k\u00ebsaj skeme p\u00ebr fermer\u00ebt an\u00ebtar\u00eb t\u00eb SHBB-s\u00eb. N\u00ebse shoq\u00ebria e bashk\u00ebpunimit bujq\u00ebsor, krahas shitjeve n\u00eb kuadrin e regjimit t\u00eb ve\u00e7ant\u00eb t\u00eb skem\u00ebs s\u00eb kompensimit t\u00eb fermer\u00ebve, kryen edhe veprimtari t\u00eb tjera, regjistrohet n\u00eb skem\u00ebn normale t\u00eb aplikimit t\u00eb TVSH-s\u00eb. (Fillestar).<\/p>\n

3. Shfuqizohet (Ndryshuar)<\/em><\/strong><\/span><\/p><\/blockquote>\n

Sh\u00ebnim: Me ngjyr\u00eb q\u00eb kuqe<\/span> jan\u00eb sh\u00ebnuar ndryshimet dhe teksti final pas ndryshimeve.<\/p>\n

Scarica k\u00ebtu<\/a> VKM 953 t\u00eb p\u00ebrdit\u00ebsuar.<\/p>\n

Fonte: Fletore Zyrtare<\/a>.<\/p>","protected":false},"excerpt":{"rendered":"

S\u00eb fundmi, \u00ebsht\u00eb publikuar VKM Nr. 576, dat\u00eb 22.07.2020, p\u00ebr disa ndryshime, n\u00eb nenin 10\/1 dhe 11 t\u00eb VKM 953, p\u00ebr dispozitat zbatuese t\u00eb ligjit p\u00ebr TVSh. Ndryshimet konsistojn\u00eb n\u00eb uljen e limitit t\u00eb qarkullimit p\u00ebr regjistrimin e p\u00ebrgjegj\u00ebsis\u00eb tatimore t\u00eb TVSh, nga 2 milion Lek\u00eb n\u00eb 10 milion Lek\u00eb. Gjithashtu hiqen edhe p\u00ebrcaktimet e […]<\/p>\n","protected":false},"author":1,"featured_media":12864,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[140,85,69,78],"class_list":["post-12860","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-lehtesira-tatimore","tag-ndryshime-ligjore","tag-tatime","tag-tvsh"],"yoast_head":"\nNdryshimet n\u00eb kufirin e regjistrimit p\u00ebr TVSH-n\u00eb dhe profesionet e lira - 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\/ndryshimet-ne-kufirin-e-regjistrimit-per-tvsh-ne-dhe-profesionet-e-lira\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ndryshimet n\u00eb kufirin e regjistrimit p\u00ebr TVSH-n\u00eb dhe profesionet e lira - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"S\u00eb fundmi, \u00ebsht\u00eb publikuar VKM Nr. 576, dat\u00eb 22.07.2020, p\u00ebr disa ndryshime, n\u00eb nenin 10\/1 dhe 11 t\u00eb VKM 953, p\u00ebr dispozitat zbatuese t\u00eb ligjit p\u00ebr TVSh. Ndryshimet konsistojn\u00eb n\u00eb uljen e limitit t\u00eb qarkullimit p\u00ebr regjistrimin e p\u00ebrgjegj\u00ebsis\u00eb tatimore t\u00eb TVSh, nga 2 milion Lek\u00eb n\u00eb 10 milion Lek\u00eb. 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