{"id":13258,"date":"2021-03-05T13:32:54","date_gmt":"2021-03-05T13:32:54","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=13258"},"modified":"2021-03-05T13:32:54","modified_gmt":"2021-03-05T13:32:54","slug":"njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit\/","title":{"rendered":"Njoftim p\u00ebr l\u00ebshimin e faturave elektronike gjat\u00eb periudh\u00ebs tranzitore t\u00eb Fiskalizimit"},"content":{"rendered":"
\n

Drejtoria e P\u00ebrgjithshme e Tatimeve, duke marr\u00eb shkas nga interesimi i vazhduesh\u00ebm i subjekteve tatimpagues q\u00eb kan\u00eb implementuar dhe po p\u00ebrdorin nj\u00eb zgjidhje softuerike t\u00eb certifikuar dhe prodhuesve\/mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve softuerike t\u00eb certifikuar, lidhur me mund\u00ebsin\u00eb e p\u00ebrdorimit t\u00eb zgjidhjeve softuerike para fillimit t\u00eb efekteve t\u00eb ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar, d\u00ebshiron t\u00eb sqaroj\u00eb t\u00eb gjith\u00eb subjektet e interesuar p\u00ebr sa vijon:<\/p>\n

Neni 46, \u201cdispozita kalimtare\u201d, i ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar, n\u00eb pikat 2 dhe 3, t\u00eb tij ka parashikuar shprehimisht se:<\/p>\n

2- P\u00ebr periudh\u00ebn nga data e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji e deri n\u00eb fillimin e efekteve, sipas nenit 48, t\u00eb k\u00ebtij ligji, t\u00eb gjith\u00eb tatimpaguesit, subjekt i k\u00ebtij ligji, t\u00eb cil\u00ebt kryejn\u00eb transaksione me para n\u00eb dor\u00eb, mund t\u00eb l\u00ebshojn\u00eb fatura n\u00eb p\u00ebrputhje me k\u00ebt\u00eb ligj ose kupon\u00ebve tatimor\u00eb dhe\/ose dokumenteve t\u00eb tjera, sipas p\u00ebrcaktimeve t\u00eb legjislacionit n\u00eb fuqi p\u00ebr procedurat tatimore.<\/em><\/p>\n

3- P\u00ebr periudh\u00ebn, nga data e hyrjes n\u00eb fuqi t\u00eb k\u00ebtij ligji e deri n\u00eb fillimin e efekteve, sipas nenit 48, t\u00eb k\u00ebtij ligji, t\u00eb gjith\u00eb tatimpaguesit e tjer\u00eb, t\u00eb cil\u00ebt kryejn\u00eb transaksione pa para n\u00eb dor\u00eb, zbatojn\u00eb t\u00eb gjitha detyrimet, sipas p\u00ebrcaktimeve t\u00eb legjislacionit n\u00eb fuqi p\u00ebr procedurat tatimore dhe tatimit mbi vler\u00ebn e shtuar<\/em><\/p><\/blockquote>\n

Ligji i sip\u00ebrcituar shprehimisht ka lejuar p\u00ebrdorimin e zgjidhjeve softuerike p\u00ebr q\u00ebllim t\u00eb dokumentimit t\u00eb furnizimit edhe p\u00ebrpara fillimit t\u00eb efekteve t\u00eb ligjit, me kushtin q\u00eb, t\u00eb respektohen nj\u00ebkoh\u00ebsisht edhe parashikimet konkrete t\u00eb legjislacionit t\u00eb fush\u00ebs n\u00eb fuqi.<\/p>\n

Ligji n\u00eb fuqi p\u00ebr procedurat tatimore<\/a>, parashikon se,<\/p>\n

\u00e7do 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,\u00a0<\/em><\/p><\/blockquote>\n

nd\u00ebrsa neni 96, i ligjit nr. 92\/2014, \u201cP\u00ebr TVSH-n\u00eb\u201d<\/a> i ndryshuar, parashikon se,<\/p>\n

\u00a0Faturimi kryhet sipas rregullave t\u00eb p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb seksion dhe n\u00eb legjislacionin n\u00eb fuqi p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit p\u00ebr t\u00eb gjitha furnizimet e mallrave dhe t\u00eb sh\u00ebrbimeve, vendi i t\u00eb cilave, sipas dispozitave t\u00eb kreut IV, t\u00eb k\u00ebtij ligji, \u00ebsht\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/em><\/p><\/blockquote>\n

Fatura tatimore e l\u00ebshuar nga nj\u00eb zgjidhje softuerike e certifikuar, plot\u00ebson t\u00eb gjitha k\u00ebrkesat e parashikuara nga kuadri ligjor rregullues n\u00eb fuqi. Deri n\u00eb momentin e l\u00ebshimit dhe pranimit t\u00eb faturave n\u00eb rrug\u00eb elektronike (deri n\u00eb momentin e fillimit t\u00eb efekteve t\u00eb Ligjit Nr. 87\/2019 \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d<\/a> i ndryshuar), tatimpaguesi mund t\u00eb zgjedh\u00eb t\u00eb l\u00ebshoj\u00eb fatura t\u00eb printuara nga nj\u00eb zgjidhje softuerike<\/a> e certifikuar me kushtin q\u00eb, k\u00ebto fatura t\u00eb deklarohen manualisht n\u00eb librat e blerjes dhe t\u00eb shitjes t\u00eb pal\u00ebve.<\/p>\n

P\u00ebr q\u00ebllim dokumentimi, p\u00ebr t\u00eb gjitha faturat e l\u00ebshuara nga nj\u00eb zgjidhje softuerike e certifikuar, deri n\u00eb momentin e pranimit t\u00eb saj elektronikisht, shit\u00ebsi administron nj\u00eb kopje t\u00eb fatur\u00ebs t\u00eb n\u00ebnshkruar rregullisht nga bler\u00ebsi apo personi i tij i autorizuar.<\/p>\n

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

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Siamo qui per aiutarti e troviamo sempre il tempo per 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 Contattaci<\/span><\/a><\/p>\n<\/div>\n

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Drejtoria e P\u00ebrgjithshme e Tatimeve, duke marr\u00eb shkas nga interesimi i vazhduesh\u00ebm i subjekteve tatimpagues q\u00eb kan\u00eb implementuar dhe po p\u00ebrdorin nj\u00eb zgjidhje softuerike t\u00eb certifikuar dhe prodhuesve\/mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve softuerike t\u00eb certifikuar, lidhur me mund\u00ebsin\u00eb e p\u00ebrdorimit t\u00eb zgjidhjeve softuerike para fillimit t\u00eb efekteve t\u00eb ligjit nr. 87\/2019, \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit […]<\/p>\n","protected":false},"author":1,"featured_media":13259,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[124,125,127,69,243,242],"class_list":["post-13258","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-e-fatura","tag-fatura-elektronike","tag-fiskalizimi","tag-tatime","tag-tranzitore","tag-zgjidhje-softwerike"],"yoast_head":"\nNjoftim p\u00ebr l\u00ebshimin e faturave elektronike gjat\u00eb periudh\u00ebs tranzitore t\u00eb Fiskalizimit - 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\/njoftim-per-leshimin-e-faturave-elektronike-gjate-periudhes-tranzitore-te-fiskalizimit\/\" \/>\n<meta property=\"og:locale\" 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