{"id":13175,"date":"2021-01-21T15:09:43","date_gmt":"2021-01-21T15:09:43","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13175"},"modified":"2021-01-21T15:09:43","modified_gmt":"2021-01-21T15:09:43","slug":"promemoria-e-avviso-sulla-procedura-da-seguire-per-ladeguamento-delleccedenza-di-credito-in-relazione-alla-cancellazione-dal-registro-iva","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/kujtese-dhe-njoftim-mbi-proceduren-qe-duhet-te-ndiqet-per-rregullimin-e-teprices-kreditore-ne-funksion-te-cregjistrimit-nga-pergjegjesia-tatimore-e-tvsh-se\/","title":{"rendered":"Promemoria e avviso relativi alla procedura da seguire per la liquidazione dell\u2019eccedenza di credito in relazione alla cancellazione dal registro IVA."},"content":{"rendered":"

La Direzione Generale delle Imposte ricorda a tutti i contribuenti il cui fatturato nell'anno solare 2020 sia stato inferiore alla soglia di 10.000.000 (dieci milioni) di lek e che desiderino avvalersi delle disposizioni della decisione del Consiglio dei Ministri. N. 576, del 22 luglio 2020<\/a>, per cancellarsi dal registro IVA, occorre provvedere alla rettifica dell\u2019IVA nella dichiarazione di dicembre 2020 spuntando la casella 50 \u201cRettifica dell\u2019IVA detraibile\u201d, per le scorte invendute (magazzino) o i beni strumentali, nonch\u00e9 altri beni utilizzati per l\u2019attivit\u00e0, qualora l\u2019IVA su tali beni sia stata interamente o parzialmente detraibile.<\/p>\n

Una volta adeguata l'IVA, tale importo sar\u00e0 considerato come costo aziendale\/di merci.<\/p>\n

A seguito della cancellazione dal registro dei soggetti passivi, l'IVA accumulata non sar\u00e0 pi\u00f9 recuperabile.<\/p><\/blockquote>\n

Tutti i contribuenti che, indipendentemente dal fatturato, desiderino continuare a essere soggetti all\u2019IVA, dovranno, nel proprio account sul sistema fiscale (nell\u2019e-filing), alla voce del menu \u201cLe mie pratiche\u201d, effettuare la seguente operazione: "Dichiarazione di assoggettamento all\u2019IVA" per dichiarare autonomamente se intendono continuare a rimanere nel regime IVA. La possibilit\u00e0 di effettuare questa dichiarazione per via elettronica \u00e8 disponibile dal 19 al 28 gennaio 2021 e pu\u00f2 essere completata una sola volta. Leggi l\u2019annuncio completo qui https:\/\/alprofitconsult.al\/njoftim-per-cregjistrimin-nga-tvsh-shtuar-fasha-0-5-milion-leke\/.<\/a><\/p>\n

Per ulteriori informazioni, \u00e8 possibile rivolgersi al Servizio Contribuenti.\u00a0\u00a0https:\/\/www.tatime.gov.al\/c\/9\/157\/drejtorite-rajonale<\/a><\/u>, \u00c8 possibile chiamare il numero verde 0800 00 02 del Call Center, utilizzare il servizio di chat live sul sito web ufficiale del DPT oppure rivolgersi ufficialmente alla Direzione Regionale competente.<\/p>\n

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

\n

Siamo qui per aiutarti e siamo sempre disponibili a rispondere a qualsiasi tua domanda. Non esitare a chiamarci o a scriverci in qualsiasi momento per qualsiasi questione in cui possiamo esserti d'aiuto.\u00a0\u00a0Contattaci<\/span><\/a><\/p>","protected":false},"excerpt":{"rendered":"

Drejtoria e P\u00ebrgjithshme e Tatimeve rikujton t\u00eb gjith\u00eb tatimpaguesit me qarkullim t\u00eb realizuar p\u00ebrgjat\u00eb vitit kalendarik 2020 n\u00ebn kufirin prej\u00a010 000 000 (dhjet\u00eb milion\u00eb) lek\u00ebsh\u00a0dhe k\u00ebrkojn\u00eb t\u00eb p\u00ebrfitojn\u00eb nga parashikimet e Vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 576 dat\u00eb 22.7.2020, p\u00ebr t\u2019u \u00e7\u2019regjistruar nga p\u00ebrgjegj\u00ebsia tatimore e TVSH-s\u00eb, t\u00eb marrin masat q\u00eb n\u00eb deklarat\u00ebn e […]<\/p>\n","protected":false},"author":1,"featured_media":13176,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[85,68,79,78,232],"class_list":["post-13175","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-ndryshime-ligjore","tag-njoftime","tag-njoftimedpt","tag-tvsh","tag-vat"],"yoast_head":"\nKujtes\u00eb dhe Njoftim mbi procedur\u00ebn q\u00eb duhet t\u00eb ndiqet p\u00ebr rregullimin e tepric\u00ebs kreditore n\u00eb funksion t\u00eb \u00e7\u2019regjistrimit nga p\u00ebrgjegj\u00ebsia tatimore e TVSH-s\u00eb - 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\" 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