N\u00eb zbatim t\u00eb nenit 102, paragrafi 4 i Kushtetut\u00ebs s\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe n\u00eb zbatim t\u00eb nenit 47 t\u00eb ligjit nr. 87\/2019, dat\u00eb 18.12.2019, “P\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit”, ministri i Financave dhe Ekonomis\u00eb udh\u00ebzon:<\/p>\n\n\n\n
Neni 1<\/p>\n\n\n\n
Q\u00ebllimi i udh\u00ebzimit<\/p>\n\n\n\n
Ky udh\u00ebzim ka p\u00ebr q\u00ebllim t\u00eb p\u00ebrcaktoj\u00eb rregullat dhe procedurat p\u00ebr l\u00ebshimin e fatur\u00ebs dhe zbatimin e procedur\u00ebs s\u00eb fiskalizimit, n\u00eb p\u00ebrputhje me dispozitat ligjore t\u00eb p\u00ebrcaktuara n\u00eb ligjin nr. 87\/2019, dat\u00eb 18.12.2019, “P\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit” (m\u00eb tej referuar si \u201cLigji\u201d). Ky udh\u00ebzim synon unifikimin dhe vendosjen e standardeve bashk\u00ebkohore p\u00ebr t\u00eb garantuar trajtim t\u00eb drejt\u00eb, t\u00eb barabart\u00eb dhe t\u00eb paansh\u00ebm, si dhe transparenc\u00eb n\u00eb zbatimin korrekt dhe t\u00eb duhur t\u00eb procedurave dhe rregullave uniforme t\u00eb p\u00ebrcaktuara nga Ligji.<\/p>\n\n\n\n
Rregullat dhe procedurat e p\u00ebrcaktuara n\u00eb k\u00ebt\u00eb udh\u00ebzim kan\u00eb p\u00ebr q\u00ebllim t\u00eb sqarojn\u00eb kuptimin e dispozitave t\u00eb Ligjit, t\u00eb sigurojn\u00eb zbatimin e tyre t\u00eb sakt\u00eb dhe t\u00eb nj\u00ebtrajtsh\u00ebm, si dhe t\u00eb inkurajojn\u00eb respektimin vullnetar nga ana e tatimpaguesit n\u00ebp\u00ebrmjet edukimit t\u00eb tij.<\/p>\n\n\n\n
Neni 2<\/p>\n\n\n\n
Fusha e veprimit<\/p>\n\n\n\n
1. Sipas nenit 2 t\u00eb Ligjit, dispozitat e k\u00ebtij udh\u00ebzimi zbatohen nga t\u00eb gjith\u00eb tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura n\u00eb p\u00ebrputhje me Ligjin dhe legjislacionin n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar dhe p\u00ebrcaktojn\u00eb detyrimet p\u00ebr l\u00ebshimin e fatur\u00ebs, zbatimin e procedur\u00ebs s\u00eb fiskalizimit n\u00eb koh\u00eb, si dhe detyrime t\u00eb tjera.<\/p>\n\n\n\n
2. Ky udh\u00ebzim zbatohet nga organet publike, t\u00eb cil\u00ebt jan\u00eb t\u00eb detyruar t\u00eb pranojn\u00eb faturat elektronike, n\u00eb p\u00ebrputhje me nenin 25 t\u00eb Ligjit, dhe n\u00ebse ato gjithashtu kryejn\u00eb veprimtari ekonomike, sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar p\u00ebr t\u00eb cilat konsiderohen se jan\u00eb persona t\u00eb tatuesh\u00ebm, zbatohen edhe detyrimet nga pika 1 e k\u00ebtij neni.<\/p>\n\n\n\n
3. Ky udh\u00ebzim zbatohet gjithashtu nga bankat, institucionet financiare jobanka dhe subjektet e tjera q\u00eb ofrojn\u00eb sh\u00ebrbime pagese t\u00eb faturave elektronike, sipas detyrimit t\u00eb njoftimit t\u00eb pagesave sipas nenit 37 t\u00eb Ligjit, dhe kur kryejn\u00eb furnizime t\u00eb tatueshme sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar p\u00ebr t\u00eb cilin konsiderohet se jan\u00eb persona t\u00eb tatuesh\u00ebm.<\/p>\n\n\n\n
Neni 3<\/p>\n\n\n\n
P\u00ebrkufizime<\/p>\n\n\n\n
P\u00ebr q\u00ebllime t\u00eb k\u00ebtij udh\u00ebzimi, termat e p\u00ebrdorur n\u00eb k\u00ebt\u00eb udh\u00ebzim kan\u00eb t\u00eb nj\u00ebjtin kuptim me terminologjin\u00eb e p\u00ebrdorur n\u00eb ligjin \u201cP\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit\u201d, legjislacionin n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar, ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe legjislacionin tatimor n\u00eb fuqi.<\/p>\n\n\n\n
Neni 4<\/p>\n\n\n\n
Tatimpaguesit q\u00eb duhet t\u00eb l\u00ebshojn\u00eb fatur\u00eb<\/p>\n\n\n\n
1. Tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura sipas nenit 4 t\u00eb Ligjit jan\u00eb t\u00eb gjith\u00eb personat fizik\u00eb dhe juridik\u00eb, t\u00eb cil\u00ebt jan\u00eb tatimpagues t\u00eb tatimit mbi fitimin, tatimit t\u00eb thjeshtuar mbi fitimin dhe\/ose tatimit mbi vler\u00ebn e shtuar (TVSH), p\u00ebrfshir\u00eb personat e tatuesh\u00ebm, q\u00eb i n\u00ebnshtrohen regjimit (skem\u00ebs) t\u00eb bizneseve t\u00eb vogla sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar, pavar\u00ebsisht nga qarkullimi vjetor i realizuar n\u00eb vitin paraardh\u00ebs ose n\u00eb at\u00eb aktual.<\/p>\n\n\n\n
P\u00ebr shembull, bankat ose institucionet e tjera financiare jobanka konsiderohen gjithashtu si tatimpagues q\u00eb l\u00ebshojn\u00eb fatura n\u00ebse i n\u00ebnshtrohen tatimit mbi fitimin dhe n\u00ebse kryejn\u00eb veprimtari t\u00eb tjera q\u00eb nuk jan\u00eb t\u00eb p\u00ebrjashtuara nga detyrimi p\u00ebr l\u00ebshimin fatur\u00ebs, sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar.<\/p>\n\n\n\n
2. Organizatat jofitimprur\u00ebse, nj\u00ebsit\u00eb e zbatimit t\u00eb projektit, organet publike qendrore dhe vendore, organizatat politike dhe organet e tjera t\u00eb ngjashme duhet t\u00eb l\u00ebshojn\u00eb fatur\u00eb, n\u00ebse kryejn\u00eb veprimtari ekonomike.<\/p>\n\n\n\n
3. N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb l\u00ebshojn\u00eb fatura dhe t\u00eb kryejn\u00eb procesin e fiskalizimit, tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura sipas nenit 4 t\u00eb Ligjit, p\u00ebrpara fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs, duhet:<\/p>\n\n\n\n
a) t\u00eb sigurojn\u00eb kushte p\u00ebr p\u00ebrdorimin e zgjidhjes software-ike, sipas nenit 21 t\u00eb k\u00ebtij udh\u00ebzimi dhe t\u00eb marrin certifikat\u00ebn elektronike nga Agjencia Komb\u00ebtare e Shoq\u00ebris\u00eb s\u00eb Informacionit (AKSHI);<\/p>\n\n\n\n
b) t\u00eb japin informacione p\u00ebr t\u00eb gjitha vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit n\u00eb t\u00eb cilat ushtrojn\u00eb veprimtari biznesi, sipas nenit 17 t\u00eb k\u00ebtij udh\u00ebzimi;<\/p>\n\n\n\n
c) t\u00eb japin informacione p\u00ebr operator\u00ebt q\u00eb l\u00ebshojn\u00eb fatura, sipas nenit 18 t\u00eb k\u00ebtij udh\u00ebzimi; \u00e7) t\u00eb japin informacione p\u00ebr mir\u00ebmbajt\u00ebsin e zgjidhjes software-ike, sipas nenit 19 t\u00eb k\u00ebtij<\/p>\n\n\n\n
udh\u00ebzimi;<\/p>\n\n\n\n
d) t\u00eb regjistrojn\u00eb pajisjet elektronike t\u00eb faturimit p\u00ebr l\u00ebshimin e faturave p\u00ebr pagesa me para n\u00eb dor\u00eb, sipas nenit 17 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
4. Tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, p\u00ebrve\u00e7 detyrimit q\u00eb vjen nga pika 3 e k\u00ebtij neni, me q\u00ebllim t\u00eb zbatimit t\u00eb procedur\u00ebs s\u00eb fiskalizimit, para fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs, duhet t\u00eb siguroj\u00eb gjithashtu:<\/p>\n\n\n\n
a) lidhje t\u00eb p\u00ebrhershme n\u00eb internet;<\/p>\n\n\n\n
b) zgjidhje t\u00eb certifikuar software-ike, e cila realizon n\u00ebnshkrimin elektronik duke p\u00ebrdorur nj\u00eb certifikat\u00eb elektronike, komunikimin n\u00eb koh\u00eb reale me sistemin e informacionit t\u00eb administrat\u00ebs tatimore qendrore me an\u00eb t\u00eb krijimit dhe shk\u00ebmbimit t\u00eb nj\u00eb mesazhi n\u00eb format XML, si dhe printimin e fatur\u00ebs p\u00ebrfshir\u00eb kodin QR.<\/p>\n\n\n\n
5. Tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, p\u00ebrve\u00e7 detyrimit q\u00eb vjen nga pika 3 e k\u00ebtij neni, me q\u00ebllim t\u00eb zbatimit t\u00eb procedur\u00ebs s\u00eb fiskalizimit p\u00ebr regjistrimin e shitjeve p\u00ebrmes pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt), siguron:<\/p>\n\n\n\n
a) lidhje t\u00eb p\u00ebrhershme n\u00eb internet;<\/p>\n\n\n\n
b) zgjidhje t\u00eb certifikuar software-ike, e cila realizon n\u00ebnshkrimin elektronik duke p\u00ebrdorur nj\u00eb certifikat\u00eb elektronike, komunikimin n\u00eb koh\u00eb reale me sistemin e informacionit t\u00eb administrat\u00ebs tatimore qendrore me an\u00eb t\u00eb krijimit dhe shk\u00ebmbimit t\u00eb nj\u00eb mesazhi XML bazuar n\u00eb p\u00ebrmbajtjen e t\u00eb dh\u00ebnave t\u00eb shitjeve.<\/p>\n\n\n\n
6. Kur personi p\u00ebrgjegj\u00ebs p\u00ebr pages\u00ebn e TVSH-s\u00eb \u00ebsht\u00eb nj\u00eb person i tatuesh\u00ebm, q\u00eb nuk \u00ebsht\u00eb i vendosur dhe i regjistruar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, vend n\u00eb t\u00eb cilin duhet t\u00eb paguhet TVSH-ja dhe kur sh\u00ebrbimi i ofrohet nj\u00eb personi t\u00eb patatuesh\u00ebm, personi jorezident 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. N\u00eb k\u00ebt\u00eb rast, p\u00ebrfaq\u00ebsuesi tatimor \u00ebsht\u00eb p\u00ebrgjegj\u00ebs p\u00ebr l\u00ebshimin e faturave dhe p\u00ebr kryerjen e procedurave t\u00eb fiskalizimit, sipas Ligjit dhe udh\u00ebzimit.<\/p>\n\n\n\n
P\u00ebr shembull, nj\u00eb tatimpagues i huaj, jorezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb dhe t\u00eb zbatoj\u00eb procedur\u00ebn e fiskalizimit kur ofron sh\u00ebrbime p\u00ebr personin e patatuesh\u00ebm q\u00eb banon n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, kur sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar \u00ebsht\u00eb i detyruar t\u00eb paguaj\u00eb TVSH-n\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr ato transaksione, n\u00ebp\u00ebrmjet nj\u00eb p\u00ebrfaq\u00ebsuesi tatimor.<\/p>\n\n\n\n
Nj\u00eb tatimpagues jorezident, i cili ka regjistruar nj\u00eb p\u00ebrfaq\u00ebsues tatimor n\u00eb Shqip\u00ebri p\u00ebr deklarimin dhe pages\u00ebn e TVSH-s\u00eb, i furnizon sh\u00ebrbime nj\u00eb enti publik jo-tatimpagues TVSH- je n\u00eb Shqip\u00ebri. Fatur\u00ebn e fiskalizuar p\u00ebr k\u00ebto furnizime e l\u00ebshon p\u00ebrfaq\u00ebsuesi tatimor i regjistruar n\u00eb Shqip\u00ebri. N\u00ebse enti publik \u00ebsht\u00eb regjistruar vet\u00eb si person i tatuesh\u00ebm p\u00ebr TVSH-n\u00eb, fatur\u00ebn e l\u00ebshon dhe e fiskalizon vet\u00eb enti publik person i tatuesh\u00ebm.<\/p>\n\n\n\n
Nuk \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00eb dhe ta fiskalizoj\u00eb at\u00eb n\u00eb baz\u00eb t\u00eb Ligjit kur bler\u00ebsi, i cili \u00ebsht\u00eb nj\u00eb tatimpagues rezident n\u00eb Shqip\u00ebri, \u00ebsht\u00eb i detyruar t\u00eb paguaj\u00eb TVSH-n\u00eb (pra kur aplikohet auto-ngarkesa), meq\u00eb n\u00eb k\u00ebt\u00eb rast vet\u00eb bler\u00ebsi do t\u00eb l\u00ebshoj\u00eb fatur\u00ebn (autongarkes\u00eb) dhe \u00ebsht\u00eb vet\u00eb bler\u00ebsi q\u00eb kryen procedur\u00ebn e fiskalizimit t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
7. T\u00eb gjith\u00eb tatimpaguesit, rezident\u00eb ose jorezident\u00eb, pavar\u00ebsisht nga forma e organizimit, duhet t\u00eb l\u00ebshojn\u00eb fatur\u00eb kur furnizojn\u00eb mallra ose sh\u00ebrbime p\u00ebr organet publike, p\u00ebrve\u00e7:<\/p>\n\n\n\n
a) kur ky tatimpagues p\u00ebrjashtohet nga detyrimi p\u00ebr t\u00eb l\u00ebshuar fatur\u00eb, sipas nenit 5 t\u00eb Ligjit;<\/p>\n\n\n\n
b) kur organi publik \u00ebsht\u00eb subjekt i TVSH-s\u00eb dhe ka detyrimin t\u00eb l\u00ebshoj\u00eb fatur\u00eb si bler\u00ebs, pra marr\u00ebsi i mallrave ose sh\u00ebrbimeve, sipas nenit 7, pika 2, t\u00eb Ligjit dhe sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar.<\/p>\n\n\n\n
P\u00ebr shembull, nj\u00eb kompani botuese e themeluar n\u00eb Itali i shet libra nj\u00eb bashkie n\u00eb Shqip\u00ebri. N\u00eb k\u00ebt\u00eb rast fatura e shit\u00ebsit, shk\u00ebmbehet ekektronikisht dhe sh\u00ebrben si dokument n\u00eb procedurat e zhdoganimit.<\/p>\n\n\n\n
Nj\u00eb kompani tjet\u00ebr e themeluar n\u00eb Itali i b\u00ebn sh\u00ebrbime k\u00ebshillimi dhe trajnimi nj\u00eb fondacioni publik t\u00eb krijuar nga ligji n\u00eb Shqip\u00ebri, i cili ushtron veprimtari ekonomike p\u00ebr t\u00eb cil\u00ebn \u00ebsht\u00eb regjistruar n\u00eb regjistrin e TVSH-s\u00eb. P\u00ebr k\u00ebt\u00eb sh\u00ebrbim t\u00eb marr\u00eb nga tatimpaguesi jorezident, fondacioni publik \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00ebn (autongarkes\u00eb), sipas nenit 7, pika 2, t\u00eb Ligjit.<\/p>\n\n\n\n
Neni 5<\/p>\n\n\n\n
Tatimpaguesit q\u00eb p\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb l\u00ebshuar fatur\u00eb<\/p>\n\n\n\n
1. Sipas nenit 5 t\u00eb Ligjit, tatimpaguesit t\u00eb cil\u00ebt p\u00ebrjashtohen nga detyrimi p\u00ebr t\u00eb l\u00ebshuar dhe fiskalizuar fatura p\u00ebr furnizimet q\u00eb kryejn\u00eb, jan\u00eb si m\u00eb posht\u00eb:<\/p>\n\n\n\n
a) prodhuesit bujq\u00ebsor\u00eb, n\u00ebse jan\u00eb ose jo, subjekte t\u00eb skem\u00ebs s\u00eb kompensimit n\u00eb p\u00ebrputhje me ligjin e TVSH-s\u00eb;<\/p>\n\n\n\n
b) tatimpaguesit q\u00eb ofrojn\u00eb sh\u00ebrbimin taksi t\u00eb pajisur me taksimet\u00ebr dhe ata q\u00eb shesin bileta ose abone p\u00ebr transport pasagjer\u00ebsh n\u00eb sektorin e transportit publik urban brenda qytetit (autobus\u00eb) n\u00eb p\u00ebrputhje me vendimin e nj\u00ebsive t\u00eb vet\u00ebqeverisjes vendore, n\u00ebse fatura e taksimetrit, bileta ose aboneja u jepet pasagjer\u00ebve direkt nga drejtuesi i mjetit ose nga nj\u00eb person i autorizuar;<\/p>\n\n\n\n
(Ndryshuar me Udh\u00ebzim Nr. 27 dat\u00eb 31.12.2021, botuar n\u00eb Fletoren Zyrtare Nr. 3 dat\u00eb 10.01.2022)<\/p>\n\n\n\n
c) personat fizik\u00eb t\u00eb regjistruar n\u00eb Administrat\u00ebn Tatimore si “ambulant\u00eb”.<\/p>\n\n\n\n
2. Sipas nenit 97 t\u00eb ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, l\u00ebshimi i nj\u00eb fature nuk k\u00ebrkohet n\u00eb rastin e furnizimeve t\u00eb sh\u00ebrbimeve t\u00eb p\u00ebrjashtuara nga TVSH-ja, sipas shkronjave nga “a” n\u00eb “e”, t\u00eb nenit 53, t\u00eb k\u00ebtij ligji.<\/p>\n\n\n\n
P\u00ebr shembull, bankat dhe institucionet e tjera jo-financiare nuk jan\u00eb detyruara t\u00eb l\u00ebshojn\u00eb fatur\u00eb p\u00ebr ofrimin e sh\u00ebrbimeve t\u00eb p\u00ebrjashtuara sipas ligjit p\u00ebr TVSH-n\u00eb.<\/p>\n\n\n\n
3. Personave, t\u00eb cil\u00ebve u referohen pikat 1 dhe 2 t\u00eb k\u00ebtij neni, nuk kan\u00eb detyrimin q\u00eb t\u00eb regjistrojn\u00eb vendin e ushtrimit t\u00eb aktivitetit t\u00eb biznesit, operator\u00ebt, prodhuesin dhe mir\u00ebmbajt\u00ebsin e zgjidhjes software-ike, ose t\u00eb p\u00ebrmbushin ndonj\u00eb detyrim tjet\u00ebr, sipas Ligjit. Sidoqoft\u00eb, n\u00ebse p\u00ebrve\u00e7 k\u00ebtyre aktiviteteve t\u00eb p\u00ebrjashtuara kryejn\u00eb edhe veprimtari t\u00eb tjera p\u00ebr t\u00eb cilat jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb nj\u00eb fatur\u00eb n\u00eb baz\u00eb t\u00eb Ligjit, at\u00ebher\u00eb jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb fatura dhe t\u00eb zbatojn\u00eb procedur\u00ebn e fiskalizimit p\u00ebr ato aktivitete t\u00eb tjera, jo t\u00eb p\u00ebrjashtuara dhe t\u00eb p\u00ebrmbushin t\u00eb gjitha detyrimet bazuar n\u00eb Ligj. Tatimpaguesit e referuar n\u00eb pik\u00ebn 1, shkronja “b” duhet t\u00eb njoftojn\u00eb administrat\u00ebn tatimore p\u00ebr shum\u00ebn totale t\u00eb biletave t\u00eb shitura gjat\u00eb \u00e7do dite p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb l\u00ebshuar dhe fiskalizuar fatur\u00eb individuale, n\u00eb form\u00ebn e fatur\u00ebs p\u00ebrmbledh\u00ebse t\u00eb fiskalizuar, jo m\u00eb von\u00eb dhe para fundit t\u00eb dit\u00ebs tjet\u00ebr, p\u00ebr llogaritjen e TVSH-s\u00eb dhe detyrimeve t\u00eb tjera tatimore, si dhe p\u00ebrmbushjen e detyrimeve t\u00eb tjera sipas Ligjit.<\/p>\n\n\n\n
4. Kur individi kryen nj\u00eb shitje rast\u00ebsore, p\u00ebr shembull kryerja e nj\u00eb sh\u00ebrbimi t\u00eb rast\u00ebsish\u00ebm dhe jo t\u00eb p\u00ebrs\u00ebritur tek nj\u00eb tatimpagues, shet ar ose send tjet\u00ebr personal, n\u00ebse transaksioni p\u00ebrb\u00ebn thjesht ushtrimin e t\u00eb drejt\u00ebs s\u00eb pron\u00ebsis\u00eb nga mbajt\u00ebsi i tij dhe nuk \u00ebsht\u00eb i regjistruar n\u00eb regjistrin tregtar, at\u00ebher\u00eb bler\u00ebsi, i cili \u00ebsht\u00eb tatimpagues q\u00eb l\u00ebshon fatura, l\u00ebshon autofatur\u00eb pa llogaritur TVSH-n\u00eb n\u00eb rastin e blerjeve nga individ\u00eb t\u00eb paregjistruar.<\/p>\n\n\n\n
Neni 6<\/p>\n\n\n\n
Rregulla t\u00eb p\u00ebrgjithshme p\u00ebr l\u00ebshimin e fatur\u00ebs<\/p>\n\n\n\n
1. Sipas nenit 6 t\u00eb Ligjit, \u00e7do tatimpagues duhet t\u00eb l\u00ebshoj\u00eb fatur\u00eb p\u00ebr furnizimin e mallrave dhe sh\u00ebrbimeve. Fatura duhet t\u00eb l\u00ebshohet nga tatimpaguesi q\u00eb ka b\u00ebr\u00eb furnizimin, por gjithashtu mund t\u00eb l\u00ebshohet n\u00eb emrin e tij dhe p\u00ebr llogari t\u00eb tij nga marr\u00ebsi i mallrave dhe sh\u00ebrbimeve, pra bler\u00ebsi (vet\u00ebfaturim) ose nga nj\u00eb pal\u00eb e tret\u00eb e autorizuar (p\u00ebr shembull kontabilisti).<\/p>\n\n\n\n
2. Tatimpaguesi duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr:<\/p>\n\n\n\n
a) furnizimet me mallra dhe sh\u00ebrbime q\u00eb i jan\u00eb kryer nj\u00eb personi tjet\u00ebr t\u00eb tatuesh\u00ebm ose nj\u00eb personi juridik t\u00eb patatuesh\u00ebm n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/p>\n\n\n\n
b) \u00e7do pages\u00eb paraprake q\u00eb merr p\u00ebrpara se t\u00eb b\u00ebhen furnizimet e lartp\u00ebrmendura t\u00eb mallrave;<\/p>\n\n\n\n
c) \u00e7do pages\u00eb paraprake p\u00ebr sh\u00ebrbimet q\u00eb merr p\u00ebrpara se t\u00eb p\u00ebrfundojn\u00eb apo kryhen sh\u00ebrbimet;<\/p>\n\n\n\n
\u00e7) furnizimet me mallra t\u00eb d\u00ebrguara drejt nj\u00eb vendi tjet\u00ebr (eksport);<\/p>\n\n\n\n
d) \u00e7do furnizim tjet\u00ebr t\u00eb mallrave dhe sh\u00ebrbimeve n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb (p\u00ebr shembull zbatohet p\u00ebr individ\u00ebt – konsumator\u00eb t\u00eb fundit).<\/p>\n\n\n\n
3. Rregullat p\u00ebr fiskalizimin e faturave t\u00eb l\u00ebshuara nga jorezident\u00ebt n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb:<\/p>\n\n\n\n
a) personat pa adres\u00eb t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb (jorezident\u00ebt) dhe t\u00eb pa regjistruar n\u00eb regjistrin tregtar jan\u00eb t\u00eb detyruar, q\u00eb n\u00ebp\u00ebrmjet p\u00ebrfaq\u00ebsuesit tatimor t\u00eb l\u00ebshojn\u00eb dhe fiskalizojn\u00eb faturat n\u00ebse detyrimi p\u00ebr pages\u00ebn e TVSH-s\u00eb lind n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar.<\/p>\n\n\n\n
b) n\u00ebse kompania jorezidente ka nj\u00eb deg\u00eb t\u00eb regjistruar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb:<\/p>\n\n\n\n
i. dega e regjistruar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb duhet t\u00eb l\u00ebshoj\u00eb dhe fiskalizoj\u00eb faturat;<\/p>\n\n\n\n
ii. p\u00ebrjashtimisht kur dega q\u00eb furnizuesi ka n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb nuk merr pjes\u00eb n\u00eb at\u00eb furnizim, at\u00ebher\u00eb zbatohet p\u00ebrcaktimi sipas shkronj\u00ebs “a” t\u00eb k\u00ebsaj pike.<\/p>\n\n\n\n
4. Administrata tatimore kontrollon p\u00ebrmbushjen e kushteve p\u00ebr zbritje ose p\u00ebrjashtime t\u00eb tatimeve dhe\/ose taksave n\u00eb baz\u00eb t\u00eb faturave t\u00eb fiskalizuara, n\u00eb p\u00ebrputhje me legjislacionin tatimor p\u00ebrkat\u00ebs.<\/p>\n\n\n\n
5. Faturat p\u00ebr shitjen e mallrave apo kryerjen e sh\u00ebrbimeve jan\u00eb dokumentet baz\u00eb ku bazohen regjistrimet e m\u00ebtejshme p\u00ebr llogaritjet e detyrimeve tatimore.<\/p>\n\n\n\n
Neni 7<\/p>\n\n\n\n
Rregulla t\u00eb ve\u00e7anta p\u00ebr l\u00ebshimin e fatur\u00ebs<\/p>\n\n\n\n
1. Tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb dhe ta fiskalizoj\u00eb at\u00eb p\u00ebr p\u00ebrdorimin e mallrave q\u00eb jan\u00eb pjes\u00eb e pasuris\u00eb s\u00eb biznesit, p\u00ebr q\u00ebllim privat t\u00eb tij apo t\u00eb stafit t\u00eb tij, apo p\u00ebr q\u00ebllime t\u00eb ndryshme nga ato t\u00eb veprimtaris\u00eb s\u00eb tij ekonomike, n\u00eb qoft\u00eb se ka zbritur t\u00ebr\u00ebsisht apo pjes\u00ebrisht TVSH-n\u00eb n\u00eb blerje t\u00eb k\u00ebtij malli apo elementeve q\u00eb p\u00ebrb\u00ebjn\u00eb mallin dhe duhet t\u00eb ngarkoj\u00eb TVSH-n\u00eb n\u00eb at\u00eb furnizim, p\u00ebr furnizimin e mallrave t\u00eb prodhuara, nd\u00ebrtuara, nxjerra, p\u00ebrpunuara, blera ose furnizimin e sh\u00ebrbimeve gjat\u00eb zhvillimit t\u00eb aktivitetit t\u00eb tij ekonomik p\u00ebr t’u p\u00ebrdorur p\u00ebr q\u00ebllime t\u00eb k\u00ebtij aktiviteti ose furnizimeve t\u00eb tjera t\u00eb ngjashme, p\u00ebr rastet e vet\u00ebfurnizimeve sipas legjislacionit n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar.<\/p>\n\n\n\n
2. N\u00eb rastet kur bler\u00ebsit l\u00ebshojn\u00eb fatura, n\u00eb marr\u00ebveshje me shit\u00ebsin ose kur kjo \u00ebsht\u00eb e detyrueshme sipas nenit 7, pika 2, t\u00eb Ligjit, at\u00ebher\u00eb bler\u00ebsi kryen edhe procedur\u00ebn e fiskalizimit t\u00eb fatur\u00ebs s\u00eb l\u00ebshuar. E nj\u00ebjta gj\u00eb vlen edhe kur fatura l\u00ebshohet nga nj\u00eb person i tret\u00eb i autorizuar ose nga p\u00ebrfaq\u00ebsuesi tatimor.<\/p>\n\n\n\n
3. N\u00eb rastet e furnizimeve rast\u00ebsore t\u00eb marra nga individ\u00eb t\u00eb ndrysh\u00ebm q\u00eb nuk kan\u00eb cil\u00ebsin\u00eb e tregtarit, p\u00ebrfshir\u00eb prodhuesit bujq\u00ebsor\u00eb q\u00eb nuk jan\u00eb pjes\u00eb e skem\u00ebs s\u00eb kompensimit, tatimpaguesi (pra bler\u00ebsi) l\u00ebshon nj\u00eb autofatur\u00eb pa llogaritur TVSH-n\u00eb. Kjo fatur\u00eb duhet t\u00eb v\u00ebrtetohet nga individi furnizues n\u00ebp\u00ebrmjet n\u00ebnshkrimit dhe t\u00eb dh\u00ebnave t\u00eb tjera identifikuese t\u00eb tij si em\u00ebr\/mbiem\u00ebr dhe num\u00ebr personal identifikimi, t\u00eb cilat duhet t\u00eb regjistrohen n\u00eb fatur\u00eb. Tatimpaguesi, si marr\u00ebs i furnizimit \u00ebsht\u00eb i detyruar q\u00eb t\u00eb sh\u00ebnoj\u00eb n\u00eb fatur\u00ebn e p\u00ebrgatitur p\u00ebr veten e tij edhe NIPT-in e tij. Fatura e l\u00ebshuar nga bler\u00ebsi, person i tatuesh\u00ebm si subjekt i tatimit mbi vler\u00ebn e shtuar apo i tatimit mbi fitimin ose tatimit t\u00eb thjeshtuar mbi fitimin, \u00ebsht\u00eb dokumenti q\u00eb justifikon shpenzimet e zbritshme t\u00eb biznesit p\u00ebr efekt t\u00eb llogaritjes s\u00eb tatimit mbi fitimin dhe tatimit t\u00eb thjeshtuar mbi fitimin.<\/p>\n\n\n\n
P\u00ebr shembull, nj\u00eb shoq\u00ebri tregtare paguan nj\u00eb individ vendas ose t\u00eb huaj (q\u00eb nuk \u00ebsht\u00eb i regjistruar n\u00eb organet tatimore shqiptare) p\u00ebr nj\u00eb sh\u00ebrbim rast\u00ebsor konsulence, p\u00ebrkthimi dhe sh\u00ebrbime t\u00eb ngjashme, etj. N\u00eb k\u00ebt\u00eb rast, shoq\u00ebria p\u00ebrfituese e sh\u00ebrbimit p\u00ebrpilon nj\u00eb fatur\u00eb me t\u00eb dh\u00ebnat identifikuese t\u00eb individit shit\u00ebs t\u00eb sh\u00ebrbimit, vler\u00ebn e sh\u00ebrbimit dhe tatimin q\u00eb mbahet n\u00eb burim t\u00eb llogaritur p\u00ebr pages\u00ebn e k\u00ebtij sh\u00ebrbimi.<\/p>\n\n\n\n
Neni 8<\/p>\n\n\n\n
Momenti i l\u00ebshimit t\u00eb fatur\u00ebs<\/p>\n\n\n\n
1. Bazuar n\u00eb nenin 8 t\u00eb Ligjit, fatura l\u00ebshohet n\u00eb momentin e furnizimit t\u00eb mallrave ose sh\u00ebrbimeve, me p\u00ebrjashtim t\u00eb rasteve t\u00eb m\u00ebposhtme:<\/p>\n\n\n\n
a) n\u00eb rastin kur bler\u00ebsi ose marr\u00ebsi i mallrave apo sh\u00ebrbimeve l\u00ebshon nj\u00eb autofatur\u00eb pa llogaritur TVSH-n\u00eb p\u00ebr mallrat ose sh\u00ebrbimet e blera nga individ\u00eb q\u00eb nuk jan\u00eb tregtar\u00eb dhe nuk jan\u00eb t\u00eb regjistruar n\u00eb administrat\u00ebn tatimore si tatimpagues q\u00eb l\u00ebshojn\u00eb fatura, si dhe p\u00ebr mallrat e blera nga prodhuesit bujq\u00ebsor\u00eb, fatura l\u00ebshohet nga bler\u00ebsi menj\u00ebher\u00eb n\u00eb koh\u00ebn e dor\u00ebzimit t\u00eb mallrave ose ofrimit t\u00eb sh\u00ebrbimeve;<\/p>\n\n\n\n
b) n\u00eb rast se bler\u00ebsi ose marr\u00ebsi i sh\u00ebrbimeve l\u00ebshon nj\u00eb fatur\u00eb autongarkes\u00eb p\u00ebr sh\u00ebrbimet e ofruara nga nj\u00eb person i tatuesh\u00ebm jorezident, p\u00ebr furnizimet e sh\u00ebrbimeve p\u00ebr t\u00eb cilat TVSH-ja \u00ebsht\u00eb e pagueshme nga marr\u00ebsi i furnizimit, sipas paragrafit 2, t\u00eb nenit 86, t\u00eb Ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar, fatura l\u00ebshohet nga bler\u00ebsi jo m\u00eb von\u00eb se dita e 10-t\u00eb e muajit pas muajit n\u00eb t\u00eb cilin \u00ebsht\u00eb b\u00ebr\u00eb sh\u00ebrbimi (p\u00ebrve\u00e7 rastit kur fatura l\u00ebshohet nga shit\u00ebsi n\u00eb form\u00eb elektronike dhe shk\u00ebmbehet me bler\u00ebsin p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave).<\/p>\n\n\n\n
Edhe n\u00ebse fatura l\u00ebshohet nga bler\u00ebsi, p\u00ebr shembull n\u00eb 8 maj, por ka lidhje me sh\u00ebrbimet e marra n\u00eb prill, kjo fatur\u00eb do t\u00eb p\u00ebrfshihet n\u00eb librat e tij t\u00eb blerjes dhe shitjes, dhe n\u00eb deklarat\u00ebn e TVSH-s\u00eb p\u00ebr muajin prill.<\/p>\n\n\n\n
c) n\u00eb rastin kur bler\u00ebsi parapaguan, p\u00ebrpara kryerjes s\u00eb furnizimit t\u00eb mallrave ose sh\u00ebrbimeve nga shit\u00ebsi, at\u00ebher\u00eb shit\u00ebsi duhet t\u00eb l\u00ebshoj\u00eb fatur\u00ebn menj\u00ebher\u00eb, por jo m\u00eb von\u00eb se 72 or\u00eb pas marrjes s\u00eb pages\u00ebs. Pra, pasi parat\u00eb jan\u00eb paguar dhe jan\u00eb t\u00eb disponueshme n\u00eb llogarin\u00eb bankare t\u00eb shit\u00ebsit, shit\u00ebsi ka 72 or\u00eb koh\u00eb p\u00ebr t\u2019i l\u00ebshuar nj\u00eb fatur\u00eb bler\u00ebsit.<\/p>\n\n\n\n
P\u00ebr shembull, n\u00ebse bler\u00ebsi i ka paguar shit\u00ebsit p\u00ebrmes llogaris\u00eb s\u00eb tij bankare n\u00eb dat\u00ebn 1 maj dhe shit\u00ebsi e merr at\u00eb n\u00eb llogarin\u00eb e tij bankare n\u00eb 4 Maj, at\u00ebher\u00eb shit\u00ebsi duhet t\u00eb l\u00ebshoj\u00eb fatur\u00ebn jo m\u00eb von\u00eb se data 7 Maj.;<\/p>\n\n\n\n
\u00e7) n\u00ebse mallrat furnizohen pa transport, at\u00ebher\u00eb shit\u00ebsi duhet t\u00eb l\u00ebshoj\u00eb fatur\u00ebn n\u00eb momentin kur mallrat i jan\u00eb v\u00ebn\u00eb n\u00eb dispozicion bler\u00ebsit.<\/p>\n\n\n\n
P\u00ebr shembull, n\u00ebse mallrat shiten direkt n\u00eb dyqan, fatura duhet t\u00eb l\u00ebshohet menj\u00ebher\u00eb kur bler\u00ebsi merr mallin.<\/p>\n\n\n\n
N\u00ebse mallrat furnizohen me transport, at\u00ebher\u00eb shit\u00ebsi duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb menj\u00ebher\u00eb p\u00ebrpara se t\u00eb kryhet transporti, pasi fatura duhet t\u00eb shoq\u00ebroj\u00eb transportin e mallrave nga burimi n\u00eb destinacionin e tij.<\/p>\n\n\n\n
N\u00eb situat\u00ebn e “shitjes der\u00eb m\u00eb der\u00eb” kur shit\u00ebsi nuk e di sakt\u00ebsisht se cili bler\u00ebs dhe cili artikull do t\u00eb blihet n\u00eb vend, duhet t\u00eb l\u00ebshoj\u00eb fatur\u00ebn e shitjes n\u00eb momentin kur shet mallrat tek bler\u00ebsi;<\/p>\n\n\n\n
d) nj\u00eb fatur\u00eb gjithashtu mund t\u00eb l\u00ebshohet n\u00eb m\u00ebnyr\u00eb periodike p\u00ebr disa furnizime t\u00eb mallrave ose sh\u00ebrbimeve t\u00eb ofruara n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt dhe t\u00eb vazhdueshme, t\u00eb realizuara nd\u00ebrmjet tatimpaguesit q\u00eb l\u00ebshon fatura dhe klientit t\u00eb tij, gjat\u00eb t\u00eb nj\u00ebjtit muaj kur jan\u00eb kryer furnizimet. N\u00eb k\u00ebt\u00eb rast, fatura duhet t\u00eb l\u00ebshohet \u00e7do muaj, jo m\u00eb von\u00eb se dita e 10-t\u00eb e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb kryer furnizimi dhe t\u00eb regjistrohet n\u00eb librat e shitjes s\u00eb muajit t\u00eb cilit i p\u00ebrket furnizimi.<\/p>\n\n\n\n
Sidoqoft\u00eb, nj\u00eb fatur\u00eb periodike nuk mund t\u00eb l\u00ebshohet p\u00ebr furnizimet e kryera n\u00eb baz\u00eb t\u00eb procedurave t\u00eb prokurimit publik, kur duhet t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb elektronike, e cila duhet t\u00eb l\u00ebshohet pas \u00e7do dor\u00ebzimi t\u00eb mallrave ose sh\u00ebrbimeve, si\u00e7 \u00ebsht\u00eb r\u00ebn\u00eb dakord nga pal\u00ebt n\u00eb marr\u00ebveshje;<\/p>\n\n\n\n
dh) personi i tatuesh\u00ebm q\u00eb kryen nj\u00eb furnizim sh\u00ebrbimesh \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr furnizimin n\u00eb momentin e kryerjes s\u00eb sh\u00ebrbimit.<\/p>\n\n\n\n
2. P\u00ebr furnizime n\u00eb rastin e telekomunikacionit, transmetimit dhe sh\u00ebrbimeve elektronike p\u00ebr persona t\u00eb patatuesh\u00ebm, q\u00eb kan\u00eb adres\u00ebn e tyre t\u00eb p\u00ebrhershme ose banojn\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, sipas nenit 29, t\u00eb ligjit \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, i ndryshuar\u201d, furnizuesi i huaj, n\u00ebp\u00ebrmjet p\u00ebrfaq\u00ebsuesit t\u00eb tij tatimor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, l\u00ebshon fatura dhe zbaton procedur\u00ebn e fiskalizimit, n\u00eb p\u00ebrputhje me ligjin, n\u00eb momentin e furnizimit, ose mund t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb periodike jo m\u00eb von\u00eb se data 10 e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin jan\u00eb dh\u00ebn\u00eb sh\u00ebrbimet.<\/p>\n\n\n\n
(Riformuluar me Udh\u00ebzim Nr. 22, dat\u00eb 15.10.2021, botuar n\u00eb Fletoren Zyrtare Nr. 163, dat\u00eb 19.10.2021)<\/p>\n\n\n\n
3. N\u00eb rastin kur tatimpaguesi q\u00eb l\u00ebshon fatura kryen veprimtari t\u00eb ndryshme n\u00eb t\u00eb nj\u00ebjt\u00ebn adres\u00eb (p\u00ebr shembull nj\u00eb hotel i cili ka edhe nj\u00eb restorant, SPA, klub nate etj.) dhe klienti paguan p\u00ebr t\u00eb gjitha sh\u00ebrbimet (p\u00ebr shembull p\u00ebr nj\u00eb nat\u00eb akomodimi, p\u00ebrdorimin e SPA-s\u00eb, konsumimi n\u00eb restorant etj.) n\u00eb momentin e largimit, at\u00ebher\u00eb tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb, duhet t\u00eb l\u00ebshoj\u00eb fatura\/porosi t\u00eb ve\u00e7anta p\u00ebr \u00e7do furnizim me mallra ose sh\u00ebrbime dhe n\u00eb \u00e7do fatur\u00eb detyrimisht t\u00eb vendos\u00eb si m\u00ebnyr\u00eb pagese \u201cporosi\u201d dhe titullin n\u00eb fatur\u00eb \u201cFatur\u00eb tatimore\/porosi\u201d. Kur klienti paguan, (p\u00ebr shembull n\u00eb momentin e largimit) tatimpaguesi duhet t\u2019i l\u00ebshoj\u00eb atij nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse me referenc\u00eb t\u00eb gjitha faturat e ve\u00e7anta t\u00eb l\u00ebshuara dhe fiskalizuara, si dhe t\u00eb p\u00ebrfshira n\u00eb fatur\u00ebn p\u00ebrmbledh\u00ebse (pra t\u00eb p\u00ebrfshij\u00eb NSLF- t\u00eb e secil\u00ebs fatur\u00eb t\u00eb ve\u00e7ant\u00eb). Faturat e ve\u00e7anta t\u00eb referuara n\u00eb fatur\u00ebn p\u00ebrmbledh\u00ebse, nuk do t\u00eb regjistrohen n\u00eb librin e shitjeve t\u00eb tatimpaguesit. Fatura p\u00ebrmbledh\u00ebse do t\u00eb regjistrohet n\u00eb librin e shitjeve dhe do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb TVSH-s\u00eb.<\/p>\n\n\n\n
Shembull<\/p>\n\n\n\n
Nj\u00eb klient mb\u00ebrrin dhe rezervon nj\u00eb dhom\u00eb n\u00eb hotel m\u00eb dat\u00eb 25 maj dhe largohet nga hoteli m\u00eb dat\u00eb 5 qershor. Gjat\u00eb k\u00ebsaj kohe merr sh\u00ebrbime nga restoranti, sauna, SPA etj., sh\u00ebrbime t\u00eb cilat i ngarkon p\u00ebr ti likuiduar n\u00eb fatur\u00ebn e hotelit. P\u00ebr faturat e ve\u00e7anta t\u00eb l\u00ebshuara p\u00ebr \u00e7do sh\u00ebrbim nga data 25 maj deri n\u00eb 5 qershor, n\u00eb dat\u00ebn 5 qershor do t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse q\u00eb do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb muajit qershor, e cila do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr llogaritjen e TVSH-s\u00eb n\u00eb shitje p\u00ebr muajin qershor (moment n\u00eb t\u00eb cilin sh\u00ebrbimi \u00ebsht\u00eb kryer dhe \u00ebsht\u00eb l\u00ebshuar fatura p\u00ebrmbledh\u00ebse). Fatura p\u00ebrmbledh\u00ebse e sh\u00ebrbimeve t\u00eb hotelit, p\u00ebrmban shum\u00ebn totale t\u00eb llogaritur p\u00ebr t\u00eb gjitha faturat e ve\u00e7anta q\u00eb jan\u00eb l\u00ebshuar p\u00ebr \u00e7do sh\u00ebrbim t\u00eb kryer prej hotelit deri n\u00eb momentin e largimit t\u00eb klientit, prej hotelit. \u00cbsht\u00eb e r\u00ebnd\u00ebsishme q\u00eb fatura p\u00ebrmbledh\u00ebse t\u00eb referoj\u00eb t\u00eb gjitha faturat e ve\u00e7anta t\u00eb l\u00ebshuara klientit.<\/p>\n\n\n\n
N\u00ebse p\u00ebr sh\u00ebrbimet e ve\u00e7anta q\u00eb klienti ka marr\u00eb gjat\u00eb q\u00ebndrimit n\u00eb hotel, klienti ka likuiduar fatur\u00ebn n\u00eb momentin e kryerjes s\u00eb sh\u00ebrbimit dhe nuk ia ka ngarkuar fatur\u00ebs s\u00eb q\u00ebndrimit n\u00eb hotel, p\u00ebr shembull ka marr\u00eb sh\u00ebrbimin e restorantit n\u00eb 30 maj dhe e ka likuiduar fatur\u00ebn e fiskalizuar, at\u00ebher\u00eb kjo fatur\u00eb do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb muajit maj, muaj n\u00eb t\u00eb cilin \u00ebsht\u00eb l\u00ebshuar fatura. K\u00ebto sh\u00ebrbime nuk p\u00ebrfshihen n\u00eb fatur\u00ebn p\u00ebrmbledh\u00ebse q\u00eb i l\u00ebshohet klientit n\u00eb momentin e kryerjes s\u00eb sh\u00ebrbimit t\u00eb hotelit n\u00eb dat\u00ebn 5 qershor kur ai largohet nga hoteli.<\/p>\n\n\n\n
P\u00ebrjashtimisht, n\u00ebse n\u00eb momentin e rezervimit t\u00eb hotelit ose n\u00eb momentin e mb\u00ebrritjes s\u00eb klientit n\u00eb hotel (data 25 maj ose m\u00eb par\u00eb) \u00ebsht\u00eb ark\u00ebtuar parapagim i plot\u00eb ose i pjessh\u00ebm prej hotelit, fatura e fiskalizuar me TVSH-n\u00eb p\u00ebrkat\u00ebse l\u00ebshohet n\u00eb momentin e ark\u00ebtimit t\u00eb parapagimit sipas p\u00ebrcaktimeve n\u00eb Ligj dhe n\u00eb k\u00ebt\u00eb udh\u00ebzim, si dhe deklarohet n\u00eb librat e shitjes dhe blerjes n\u00eb muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb ark\u00ebtuar parapagimi (maj ose me par\u00eb n\u00eb var\u00ebsi t\u00eb dat\u00ebs kur \u00ebsht\u00eb ark\u00ebtuar parapagimi). N\u00eb k\u00ebt\u00eb rast n\u00eb momentin kur l\u00ebshohet fatura p\u00ebrmbledh\u00ebse (5 qershor) p\u00ebr sh\u00ebrbimin e kryer, stornohet vlera e fatur\u00ebs s\u00eb fiskalizuar n\u00eb momentin e parapagimit (25 maj) dhe llogaritet dhe deklarohet TVSH-ja p\u00ebr vler\u00ebn shtes\u00eb pas stornimit.<\/p>\n\n\n\n
P\u00ebr tatimpaguesit, t\u00eb cil\u00ebt kryejn\u00eb furnizime t\u00eb sh\u00ebrbimeve t\u00eb natyr\u00ebs bar-kafe, restorant, mensa, ku konsumohen pije dhe ushqime, l\u00ebshimi i fatur\u00ebs duhet t\u00eb b\u00ebhet n\u00eb t\u00eb nj\u00ebjtin moment me furnizimin e porosis\u00eb p\u00ebr klientin. Me porosi t\u00eb kryer nuk kuptohet porosia nga \u00e7do person, por porosia e kryer p\u00ebr \u00e7do tavolin\u00eb. Nd\u00ebrkoh\u00eb, n\u00ebse klient\u00ebt nga e nj\u00ebjta tavolin\u00eb kryejn\u00eb nj\u00eb porosi t\u00eb dyt\u00eb, at\u00ebher\u00eb me dor\u00ebzimin e porosis\u00eb l\u00ebshohet dhe fatura e dyt\u00eb, e cila edhe mund t\u00eb mos printohet. P\u00ebrgjith\u00ebsisht, n\u00ebse klienti nuk paguan menj\u00ebher\u00eb p\u00ebr \u00e7do porosi, por paguan totalin e porosive n\u00eb momentin e largimit, at\u00ebher\u00eb \u00e7do fatur\u00eb e ve\u00e7ant\u00eb e l\u00ebshuar p\u00ebr \u00e7do porosi duhet t\u00eb ket\u00eb si metod\u00eb pagese t\u00eb sh\u00ebnuar \u201cporosi\u201d dhe titulli n\u00eb fatur\u00eb duhet t\u00eb jet\u00eb \u201cFatur\u00eb tatimore\/porosi\u201d. N\u00eb momentin e largimit t\u00eb klientit, n\u00eb t\u00eb cilin kryhet edhe pagesa, tatimpaguesi duhet t\u2019i l\u00ebshoj\u00eb klientit nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse dhe ta fiskalizoj\u00eb at\u00eb, e cila t\u00eb p\u00ebrmbaj\u00eb si referenc\u00eb dhe t\u00eb p\u00ebrfshira n\u00eb t\u00eb, t\u00eb gjitha faturat e ve\u00e7anta t\u00eb l\u00ebshuara dhe t\u00eb fiskalizuara (pra NSLF-t\u00eb e secil\u00ebs fatur\u00eb t\u00eb ve\u00e7ant\u00eb). Fatura p\u00ebrmbledh\u00ebse e fiskalizuar, do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb tatimpaguesit dhe do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb TVSH-s\u00eb n\u00eb shitje. N\u00eb k\u00ebt\u00eb rast, \u00e7do fatur\u00eb\/porosi e ve\u00e7ant\u00eb dhe fatura p\u00ebrmbledh\u00ebse duhet t\u00eb fiskalizohen n\u00eb momentin e l\u00ebshimit.<\/p>\n\n\n\n
4. P\u00ebr q\u00ebllime t\u00eb pikave 4, 5 dhe 6 t\u00eb k\u00ebtij neni, termat \u201ctollon\u201d dhe \u201ctollon nj\u00ebq\u00ebllim\u00ebsh\u201d kan\u00eb kuptimin:<\/p>\n\n\n\n
\u201cTollon\u201d kupton nj\u00eb instrument p\u00ebr t\u00eb cilin ekziston detyrimi t\u00eb pranohet si kompensim ose kompensim i pjessh\u00ebm p\u00ebr furnizimin e mallit ose sh\u00ebrbimit, me q\u00ebllim p\u00ebrdorimin e tij n\u00eb nj\u00eb moment t\u00eb m\u00ebvonsh\u00ebm, kur realizohet furnizimi i mallit ose sh\u00ebrbimit. T\u00eb dh\u00ebnat identifikuese t\u00eb furnizuesit t\u00eb mundsh\u00ebm sh\u00ebnohen n\u00eb k\u00ebt\u00eb dokument p\u00ebrfshir\u00eb termat dhe kushtet e p\u00ebrdorimit t\u00eb k\u00ebtij instrumenti;<\/p>\n\n\n\n
\u201cTollon nj\u00ebq\u00ebllim\u00ebsh (NjQ)\u201d kupton tollonin ku vendi i furnizimit t\u00eb mallrave dhe sh\u00ebrbimeve p\u00ebr t\u00eb cilat ai \u00ebsht\u00eb l\u00ebshuar, si dhe TVSH-ja p\u00ebr tu paguar p\u00ebr k\u00ebto mallra dhe sh\u00ebrbime \u00ebsht\u00eb deklaruar n\u00eb momentin e l\u00ebshimit t\u00eb tollonit.<\/p>\n\n\n\n
Tatimpaguesit q\u00eb furnizojn\u00eb ose rishesin tollon\u00eb me nj\u00eb q\u00ebllim p\u00ebrdorimi (tollon NjQ, p\u00ebr shembull tollonat p\u00ebr furnizimin me karburant), duhet t\u00eb l\u00ebshojn\u00eb faturat dhe t’i fiskalizojn\u00eb kur l\u00ebshohet tolloni edhe p\u00ebr secil\u00ebn rishitje t\u00eb atij tolloni. P\u00ebrshkrimi i mallrave t\u00eb furnizuar n\u00eb k\u00ebto raste duhet t\u00eb jet\u00eb “tollon me nj\u00eb q\u00ebllim p\u00ebr \u2018emrin dhe sasin\u00eb e mallrave ose sh\u00ebrbimeve\u2019 me numrin serial xxx”, dhe n\u00eb var\u00ebsi t\u00eb m\u00ebnyr\u00ebs s\u00eb pages\u00ebs (me para n\u00eb dor\u00eb ose jo) dhe llojit t\u00eb transaksionit (midis dy tatimpaguesve, ose n\u00eb transaksione me organin shtet\u00ebror, ose transaksione me individin) fatura duhet t\u00eb printohet n\u00eb let\u00ebr ose t\u00eb d\u00ebrgohet n\u00eb form\u00eb elektronike. Numri serial i tollonit do t\u00eb jet\u00eb NIPT-i i l\u00ebshuesit, viti i l\u00ebshimit dhe numri rendor i tollonave t\u00eb l\u00ebshuar gjat\u00eb atij viti.<\/p>\n\n\n\n
5. Kur tolloni NjQ (i cili \u00ebsht\u00eb deklaruar n\u00eb shitje dhe \u00ebsht\u00eb fiskalizuar n\u00eb momentin q\u00eb \u00ebsht\u00eb shitur nga l\u00ebshuesi i tij ose rishit\u00ebsi i tollonit) p\u00ebrdoret p\u00ebr furnizimin me mallra ose sh\u00ebrbime p\u00ebr konsumatorin p\u00ebrfundimtar, marr\u00ebsi i tollonit (pra tatimpaguesi q\u00eb furnizon mallra ose sh\u00ebrbime) l\u00ebshon dhe fiskalizon fatur\u00ebn dhe tek m\u00ebnyra e pages\u00ebs, n\u00eb m\u00ebnyr\u00eb t\u00eb detyrueshme, duhet t\u00eb shtoj\u00eb “Tollon NjQ” dhe numrin serial t\u00eb tollonit. Kjo fatur\u00eb n\u00eb librin e blerjeve t\u00eb bler\u00ebsit dhe librin e shitjeve t\u00eb shit\u00ebsit nuk do t\u00eb merret parasysh p\u00ebr llogaritjen e tatimit. N\u00eb rastin kur vlera e mallrave t\u00eb furnizuara \u00ebsht\u00eb m\u00eb e madhe se vlera e tollonit, at\u00ebher\u00eb p\u00ebr \u00e7do pages\u00eb shtes\u00eb nga klienti p\u00ebrfundimtar mbi vler\u00ebn e tollonit do t\u00eb deklarohet n\u00eb t\u00eb nj\u00ebjt\u00ebn fatur\u00eb t\u00eb l\u00ebshuar p\u00ebr furnizimin, pra shit\u00ebsi nuk do t\u00eb duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb tjet\u00ebr, por thjesht duhet t\u00eb specifikoj\u00eb n\u00eb t\u00eb nj\u00ebjt\u00ebn fatur\u00eb shum\u00ebn e sakt\u00eb t\u00eb paguar me tollonin dhe me m\u00ebnyra t\u00eb tjera pagese. Shuma shtes\u00eb e paguar nga konsumatori do t\u00eb merret ne konsiderat\u00eb p\u00ebr llogaritjen e tatimit.<\/p>\n\n\n\n
6. Kur furnizimi i mallrave paguhet me kart\u00ebn e kompanis\u00eb t\u00eb tatimpaguesit, t\u00eb l\u00ebshuar nga tatimpaguesi q\u00eb furnizon mallrat, n\u00eb momentin e furnizimit, shit\u00ebsi l\u00ebshon fatur\u00ebn dhe informacioni identifikues i bler\u00ebsit duhet t\u00eb vendoset n\u00eb fatur\u00eb (NIPT-i, emri\/emri dhe mbiemri). N\u00ebse fatura p\u00ebrmbledh\u00ebse i l\u00ebshohet bler\u00ebsit deri n\u00eb dat\u00ebn e fundit t\u00eb muajit, bazuar n\u00eb faturat e ve\u00e7anta t\u00eb furnizimit (p\u00ebr t\u00eb cilat duhet t\u00eb referohet NSLF e faturave t\u00eb ve\u00e7anta) gjat\u00eb muajit dhe n\u00eb k\u00ebto kushte vet\u00ebm fatura p\u00ebrmbledh\u00ebse do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr llogaritjen e tatimeve. Megjithat\u00eb, t\u00eb gjitha faturat (p\u00ebr \u00e7do furnizim dhe fatura p\u00ebrmbledh\u00ebse) duhet t\u00eb fiskalizohen n\u00eb momentin e l\u00ebshimit.<\/p>\n\n\n\n
7. Fatura periodike e parashikuar n\u00eb pik\u00ebn 6, t\u00eb nenit 8, t\u00eb Ligjit \u00ebsht\u00eb nj\u00eb p\u00ebrjashtim nga rregullat e p\u00ebrgjithshme dhe parashikohet p\u00ebr furnizime t\u00eb caktuara t\u00eb mallrave ose sh\u00ebrbimeve, t\u00eb cilat furnizohen rregullisht ose vazhdimisht, p\u00ebr shembull n\u00eb industrin\u00eb e nd\u00ebrtimit, p\u00ebr furnizimin me energji elektrike, sh\u00ebrbimin e telekomunikacionit, furnizimin me uj\u00eb, sh\u00ebrbimin mujor me qira etj. Periudha mund t\u00eb jet\u00eb nj\u00eb muaj ose m\u00eb pak se nj\u00eb muaj (p\u00ebr shembull n\u00ebse furnizimi p\u00ebr sh\u00ebrbimet ose mallrat fillon ose p\u00ebrfundon n\u00eb mes t\u00eb muajit). N\u00eb k\u00ebt\u00eb rast, tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb duhet t\u00eb shkruaj\u00eb detyrimisht n\u00eb fatur\u00eb dat\u00ebn e periudh\u00ebs me t\u00eb cil\u00ebn lidhet kjo fatur\u00eb (n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb b\u00ebr\u00eb sh\u00ebrbimi) dhe data e l\u00ebshimit t\u00eb fatur\u00ebs do t\u00eb jet\u00eb data n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb krijuar dhe l\u00ebshuar fatura. Fatura do t\u00eb regjistrohet n\u00eb librin e shitjes dhe librin e blerjes n\u00eb t\u00eb nj\u00ebjt\u00ebn dat\u00eb\/periudh\u00eb si data\/periudha e sh\u00ebnuar n\u00eb fatur\u00eb, dhe jo n\u00eb muajin e dat\u00ebs s\u00eb l\u00ebshimit t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
Shembulli 1<\/p>\n\n\n\n
Bler\u00ebsi blen nj\u00eb kart\u00eb dhurat\u00eb n\u00eb nj\u00eb dyqan, t\u00eb cilin m\u00eb pas ia jep nj\u00eb personi tjet\u00ebr si dhurat\u00eb. Personi i fundit sjell kart\u00ebn e dhurat\u00ebs n\u00eb dyqanin e shit\u00ebsit dhe blen artikuj n\u00eb vler\u00ebn e shkruar n\u00eb kart\u00ebn e dhurat\u00ebs dhe n\u00eb vend q\u00eb ta paguaj\u00eb me para ose me kart\u00eb krediti, e paguan me kart\u00ebn e dhurat\u00ebs. Shit\u00ebsi n\u00eb k\u00ebto raste duhet t\u00eb l\u00ebshoj\u00eb dhe fiskalizoj\u00eb dy fatura: e para kur \u00ebsht\u00eb shitur karta e dhurat\u00ebs dhe e dyta kur karta e dhurat\u00ebs \u00ebsht\u00eb shk\u00ebmbyer p\u00ebr mallra ose sh\u00ebrbime (n\u00eb k\u00ebt\u00eb t\u00eb fundit \u00ebsht\u00eb e detyrueshme t\u00eb shkruhet n\u00eb fatur\u00eb q\u00eb metoda e pages\u00ebs \u00ebsht\u00eb tollon (tollon me nj\u00eb q\u00ebllim-me q\u00ebllim t\u00eb p\u00ebrcaktuar). Vet\u00ebm fatura e par\u00eb do t\u00eb merret n\u00eb konsiderat\u00eb p\u00ebr llogaritjen e tatimeve dhe automatikisht do t\u00eb ruhet n\u00eb librin e shitjeve t\u00eb shit\u00ebsit (dhe n\u00eb librin e blerjeve t\u00eb bler\u00ebsit, n\u00ebse bler\u00ebsi \u00ebsht\u00eb person i tatuesh\u00ebm).<\/p>\n\n\n\n
Shembulli 2<\/p>\n\n\n\n
Nj\u00eb tatimpagues q\u00eb ka nj\u00eb bar organizon nj\u00eb koncert n\u00eb ambientet e barit dhe shet bileta t\u00eb cilat p\u00ebrfshijn\u00eb 2 pije q\u00eb mund t\u00eb merren n\u00eb bar. N\u00ebse t\u00eb gjitha pijet q\u00eb mund t\u00eb merren n\u00eb bar shiten me t\u00eb nj\u00ebjtin \u00e7mim dhe aplikohet e nj\u00ebjta norm\u00eb e TVSH-s\u00eb, ky mund t\u00eb konsiderohet si nj\u00eb tollon p\u00ebr vet\u00ebm nj\u00eb q\u00ebllim (me q\u00ebllim t\u00eb p\u00ebrcaktuar). Fatura l\u00ebshohet n\u00eb momentin kur shitet bileta dhe n\u00eb p\u00ebrshkrimin p\u00ebr mallrat duhet t\u00eb sh\u00ebnohet: hyrje p\u00ebr koncert dhe tollon p\u00ebr 2 pije. TVSH-ja tarifohet n\u00eb shum\u00ebn e marr\u00eb nga shit\u00ebsi i bilet\u00ebs. Kur klienti merr 2 pijet n\u00eb bar, at\u00ebher\u00eb l\u00ebshohet nj\u00eb fatur\u00eb dhe p\u00ebr m\u00ebnyr\u00ebn e pagesave ajo deklarohet tollon NJQ. Kjo fatur\u00eb e fundit do t\u00eb fiskalizohet edhe n\u00eb momentin e l\u00ebshimit, megjithat\u00eb shuma nuk do t\u00eb merret parasysh p\u00ebr llogaritjen e tatimeve, sepse vet\u00ebm shuma nga fatura e par\u00eb do t\u00eb merret n\u00eb konsiderat\u00eb.<\/p>\n\n\n\n
N\u00ebse niveli i TVSH-s\u00eb \u00ebsht\u00eb i ndrysh\u00ebm p\u00ebr pijet dhe p\u00ebr hyrjen n\u00eb koncert, at\u00ebher\u00eb n\u00eb fatur\u00eb duhet t\u00eb tregohet qart\u00eb shuma e tatueshme e pijeve dhe biletave p\u00ebr koncertin.<\/p>\n\n\n\n
Neni 9<\/p>\n\n\n\n
T\u00eb dh\u00ebnat e p\u00ebrgjithshme t\u00eb fatur\u00ebs<\/p>\n\n\n\n
1. Elementet e detyrueshme t\u00eb fatur\u00ebs p\u00ebrcaktohen n\u00eb nenin 9 t\u00eb Ligjit dhe elementet e detyrueshme t\u00eb fatur\u00ebs me TVSH p\u00ebrcaktohen n\u00eb Ligjin p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n
2. Fatura q\u00eb l\u00ebshohet dhe printohet p\u00ebr klientin duhet t\u00eb ket\u00eb elementet e m\u00ebposhtme t\u00eb paraqitur me k\u00ebt\u00eb renditje:<\/p>\n\n\n\n
a) kreu i fatur\u00ebs:<\/p>\n\n\n\n
i. titulli \u201cFatur\u00eb tatimore\u201d;<\/p>\n\n\n\n
ii. emri\/emri dhe mbiemri i shit\u00ebsit;<\/p>\n\n\n\n
iii. adresa e shit\u00ebsit;<\/p>\n\n\n\n
iv. NIPT-i i shit\u00ebsit.<\/p>\n\n\n\n
b) t\u00eb dh\u00ebnat teknike t\u00eb fatur\u00ebs:<\/p>\n\n\n\n
i. data dhe koha e l\u00ebshimit t\u00eb fatur\u00ebs (or\u00ebn dhe minutat);<\/p>\n\n\n\n
ii. numri i fatur\u00ebs;<\/p>\n\n\n\n
iii. kodi i operatorit;<\/p>\n\n\n\n
iv. kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
v. udh\u00ebzimet p\u00ebr pages\u00ebn, p\u00ebr shembull m\u00ebnyra e pages\u00ebs, monedha dhe kursi i k\u00ebmbimit n\u00ebse fatura nuk l\u00ebshohet n\u00eb monedh\u00ebn lek\u00eb, si dhe afatet e pages\u00ebs n\u00eb rast se pagesa nuk b\u00ebhet n\u00eb momentin e l\u00ebshimit t\u00eb fatur\u00ebs;<\/p>\n\n\n\n
c) t\u00eb dh\u00ebnat e bler\u00ebsit:<\/p>\n\n\n\n
emri\/emri dhe mbiemri, adresa dhe NIPT-i. Ky informacion k\u00ebrkohet vet\u00ebm n\u00ebse bler\u00ebsi \u00ebsht\u00eb:<\/p>\n\n\n\n
i. nj\u00eb tatimpagues, subjekt i tatimit mbi fitimin, tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr biznesin e vog\u00ebl ose TVSH-s\u00eb, n\u00eb p\u00ebrputhje me ligjet e fush\u00ebs;<\/p>\n\n\n\n
ii. nj\u00eb person ligjor;<\/p>\n\n\n\n
iii. nj\u00eb individ q\u00eb blen pasuri personale me nj\u00eb vler\u00eb individuale mbi 500,000 LEK; ose<\/p>\n\n\n\n
iv. n\u00eb raste t\u00eb tjera, kur bler\u00ebsi k\u00ebrkon q\u00eb t\u00eb sh\u00ebnoj\u00eb t\u00eb dh\u00ebnat e tij n\u00eb fatur\u00eb. \u00e7) t\u00eb dh\u00ebnat e mallrave dhe sh\u00ebrbimeve t\u00eb furnizuara:<\/p>\n\n\n\n
i. sasin\u00eb dhe p\u00ebrshkrimin e mallrave q\u00eb shiten dhe\/ose p\u00ebrshkrimin e sh\u00ebrbimeve q\u00eb kryen, si dhe \u00e7mimet p\u00ebr nj\u00ebsi;<\/p>\n\n\n\n
ii. shuma e plot\u00eb;<\/p>\n\n\n\n
iii. shtesa ose zbritje t\u00eb aplikuara (informacion mbi kompensimin ose pages\u00ebn), n\u00ebse aplikohet;<\/p>\n\n\n\n
iv. shuma totale p\u00ebr t’u paguar.<\/p>\n\n\n\n
d) fundi i fatur\u00ebs:<\/p>\n\n\n\n
i. data ose periudha n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb kryer furnizimi i mallrave ose sh\u00ebrbimeve ose data n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb b\u00ebr\u00eb parapagimi, t\u00eb cilit i referohet pika 1, e nenit 7, t\u00eb Ligjit, p\u00ebr aq sa kjo dat\u00eb mund t\u00eb p\u00ebrcaktohet dhe n\u00ebse \u00ebsht\u00eb e ndryshme nga data e fatur\u00ebs;<\/p>\n\n\n\n
ii. sh\u00ebnim mbi dispozit\u00ebn e aplikueshme t\u00eb ligjit p\u00ebr TVSH-n\u00eb, q\u00eb p\u00ebrcakton p\u00ebrjashtimin nga TVSH-ja ose \u00e7do sh\u00ebnim apo dispozit\u00eb ligjore kur \u00ebsht\u00eb e detyrueshme dhe k\u00ebrkohet nga legjislacioni n\u00eb fuqi p\u00ebr tatimin mbi vler\u00ebn e shtuar;<\/p>\n\n\n\n
iii. numrin identifikues t\u00eb ve\u00e7ant\u00eb t\u00eb fatur\u00ebs (NIVF), i shprehur si kod alfanumerik;<\/p>\n\n\n\n
iv. numrin e siguris\u00eb s\u00eb l\u00ebshuesit t\u00eb fatur\u00ebs (NSLF), i shprehur si kod alfanumerik; dhe<\/p>\n\n\n\n
v. kodin QR me t\u00eb dh\u00ebnat p\u00ebrkat\u00ebse sipas k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
3. P\u00ebrve\u00e7 element\u00ebve t\u00eb pik\u00ebs 2 t\u00eb k\u00ebtij neni, fatura duhet t\u00eb p\u00ebrmbaj\u00eb n\u00eb raste t\u00eb ve\u00e7anta edhe element\u00ebt e m\u00ebposht\u00ebm:<\/p>\n\n\n\n
a) n\u00eb rast t\u00eb eksportit t\u00eb mallrave jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe n\u00eb rast se bler\u00ebsi \u00ebsht\u00eb nj\u00eb tatimpagues ose nj\u00eb person juridik n\u00eb vendin e tij t\u00eb rezidenc\u00ebs:<\/p>\n\n\n\n
i. numrin identifikues tatimor (l\u00ebshuar n\u00eb vendin e rezidenc\u00ebs s\u00eb bler\u00ebsit);<\/p>\n\n\n\n
ii. emrin\/emrin dhe mbiemrin e bler\u00ebsit; dhe<\/p>\n\n\n\n
iii. adres\u00ebn e bler\u00ebsit.<\/p>\n\n\n\n
b) n\u00eb rast t\u00eb eksportit t\u00eb mallrave jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe n\u00eb rast se bler\u00ebsi \u00ebsht\u00eb nj\u00eb individ, i cili nuk \u00ebsht\u00eb tatimpagues n\u00eb vendin e tij t\u00eb rezidenc\u00ebs: emrin e tij t\u00eb plot\u00eb dhe adres\u00ebn ku do t\u00eb d\u00ebrgohen mallrat.<\/p>\n\n\n\n
c) kur fatura l\u00ebshohet nga bler\u00ebsi p\u00ebr furnizimet e marra nga shit\u00ebsi:<\/p>\n\n\n\n
i. sh\u00ebnimi “vet\u00ebfaturim”;<\/p>\n\n\n\n
ii. informacioni p\u00ebr numrin unik t\u00eb identifikimit, emri\/emri dhe mbiemri dhe adresa e shit\u00ebsit.<\/p>\n\n\n\n
4. P\u00ebrve\u00e7 element\u00ebve t\u00eb detyruesh\u00ebm t\u00eb p\u00ebrcaktuar n\u00eb paragrafin 2 t\u00eb k\u00ebtij neni, tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura mund t\u00eb p\u00ebrfshijn\u00eb gjithashtu:<\/p>\n\n\n\n
i. kodin e artikullit sipas nomeklatur\u00ebs s\u00eb kombinuar t\u00eb mallrave;<\/p>\n\n\n\n
ii. t\u00eb dh\u00ebna t\u00eb tjera n\u00eb fatur\u00eb n\u00eb p\u00ebrputhje me nevojat e tyre.<\/p>\n\n\n\n
5. Tatimpaguesit subjekte t\u00eb TVSH-s\u00eb, duhet t\u00eb l\u00ebshojn\u00eb fatura me TVSH q\u00eb p\u00ebrmbajn\u00eb element\u00ebt e p\u00ebrshkruar n\u00eb ligjin p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe n\u00eb form\u00eb t\u00eb printuar duhet t\u00eb ken\u00eb struktur\u00ebn, sipas p\u00ebrcaktimeve n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
6. Data dhe ora e l\u00ebshimit t\u00eb fatur\u00ebs \u00ebsht\u00eb data kur fatura \u00ebsht\u00eb krijuar dhe printuar ose d\u00ebrguar klientit n\u00eb form\u00eb elektronike. N\u00eb rast t\u00eb fiskalizimit t\u00eb m\u00ebvonsh\u00ebm, data n\u00eb t\u00eb cil\u00ebn \u00ebsht\u00eb l\u00ebshuar faktikisht fatura (krijuar dhe dor\u00ebzuar klientit) duhet t\u00eb jet\u00eb data e l\u00ebshimit t\u00eb fatur\u00ebs dhe jo data kur ajo d\u00ebrgohet p\u00ebr fiskalizimin e m\u00ebvonsh\u00ebm.<\/p>\n\n\n\n
7. P\u00ebr q\u00ebllimin e procesit t\u00eb fiskalizimit, n\u00eb mesazhin e fiskalizimit, nj\u00eb zbritje ose ulje \u00e7mimi duhet t\u00eb raportohet p\u00ebr secilin artikull, pavar\u00ebsisht n\u00ebse nj\u00eb zbritje \u00ebsht\u00eb dh\u00ebn\u00eb p\u00ebr nj\u00eb artikull individual ose p\u00ebr shum\u00ebn totale t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
8. P\u00ebr q\u00ebllimin e fiskalizimit, m\u00ebnyra e pages\u00ebs ndahet n\u00eb 2 grupe:<\/p>\n\n\n\n
a) pagesa me para n\u00eb dor\u00eb, t\u00eb kryera me:<\/p>\n\n\n\n
i. kart\u00ebmonedha dhe monedha;<\/p>\n\n\n\n
ii. kart\u00eb krediti dhe debiti;<\/p>\n\n\n\n
iii. \u00e7ek;<\/p>\n\n\n\n
iv. tollon vet\u00ebm p\u00ebr nj\u00eb q\u00ebllim p\u00ebrdorimi (me q\u00ebllim t\u00eb p\u00ebrcaktuar-tollon NjQ);<\/p>\n\n\n\n
v. kartat e kompanis\u00eb s\u00eb tatimpaguesit; porosi (n\u00eb raste t\u00eb ve\u00e7anta kur l\u00ebshohet fatur\u00eb p\u00ebrmbledh\u00ebse).<\/p>\n\n\n\n
b) pagesa pa para n\u00eb dor\u00eb:<\/p>\n\n\n\n
i. nga llogaria bankare e tatimpaguesit;<\/p>\n\n\n\n
ii. faktoring;<\/p>\n\n\n\n
iii. kompensimi (p\u00ebr shembull, nd\u00ebrmjet llogarive t\u00eb tatimpaguesve, llogari t\u00eb ark\u00ebtueshme\/pagueshme);<\/p>\n\n\n\n
iv. transferimi i t\u00eb drejtave ose borxheve;<\/p>\n\n\n\n
v. heqja dor\u00eb nga borxhet;<\/p>\n\n\n\n
vi. pagesa n\u00eb natyr\u00eb (klering);<\/p>\n\n\n\n
vii. pagesa t\u00eb tjera pa para n\u00eb dor\u00eb.<\/p>\n\n\n\n
N\u00ebse bler\u00ebsi paguan duke p\u00ebrdorur nj\u00eb kombinim t\u00eb metodave t\u00eb pagesave t\u00eb p\u00ebrmendura m\u00eb sip\u00ebr, at\u00ebher\u00eb \u00ebsht\u00eb e detyrueshme t\u00eb regjistroj\u00eb informacionin p\u00ebr shum\u00ebn e paguar me secil\u00ebn metod\u00eb pagese. Sidoqoft\u00eb, nuk \u00ebsht\u00eb e mundur t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb p\u00ebr kombinimin e pagesave me para n\u00eb dor\u00eb dhe pagesave pa para n\u00eb dor\u00eb.<\/p>\n\n\n\n
N\u00ebse shit\u00ebsi l\u00ebshon nj\u00eb fatur\u00eb bashk\u00eb me nj\u00eb urdh\u00ebr pagese, t\u00eb cilin klienti mund ta paguaj\u00eb drejtp\u00ebrdrejt nga llogaria bankare, ose n\u00ebp\u00ebrmjet e-banking t\u00eb tij, ose n\u00eb institucione t\u00eb tjera financiare jobanka, ose t\u00eb ngjashme, at\u00ebher\u00eb m\u00ebnyra e pages\u00ebs do t\u00eb konsiderohet pages\u00eb pa para n\u00eb dor\u00eb.<\/p>\n\n\n\n
9. N\u00ebse pagesa nuk \u00ebsht\u00eb b\u00ebr\u00eb n\u00eb momentin e l\u00ebshimit t\u00eb fatur\u00ebs, at\u00ebher\u00eb afati i pages\u00ebs p\u00ebrcaktohet detyrimisht n\u00eb fatur\u00eb (pra data e fundit e periudh\u00ebs n\u00eb t\u00eb cil\u00ebn fatura duhet t\u00eb paguhet).<\/p>\n\n\n\n
10. Fatura e l\u00ebshuar nga p\u00ebrfaq\u00ebsuesi tatimor duhet t\u00eb p\u00ebrmbaj\u00eb emrin dhe numrin unik t\u00eb identifikimit t\u00eb shit\u00ebsit t\u00eb huaj, si dhe emrin dhe NIPT-in e p\u00ebrfaq\u00ebsuesit tatimor.<\/p>\n\n\n\n
11. Sipas pik\u00ebs 9, t\u00eb nenit 9, t\u00eb Ligjit, faturat q\u00eb nuk jan\u00eb fiskalizuar sipas k\u00ebtij Ligji nuk mund t\u00eb p\u00ebrdoren si nj\u00eb dokument i vlefsh\u00ebm tatimor p\u00ebr t\u00eb justifikuar shpenzimet e biznesit. Bler\u00ebsi mund t\u00eb verifikoj\u00eb n\u00ebse fatura e marr\u00eb \u00ebsht\u00eb e fiskalizuar, thjesht duke skanuar kodin QR n\u00eb fatur\u00eb ose duke hyr\u00eb n\u00eb llogarin\u00eb e tij n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe duke kontrolluar n\u00ebse fatura \u00ebsht\u00eb e regjistruar n\u00eb librin e tij t\u00eb blerjeve. N\u00ebse po, kjo gj\u00eb provon se fatura \u00ebsht\u00eb fiskalizuar dhe regjistruar n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore qendrore dhe mund t\u00eb njihet p\u00ebr q\u00ebllime tatimore.<\/p>\n\n\n\n
12. N\u00ebse pajisja elektronike nuk mund t\u00eb gjeneroj\u00eb nj\u00eb kod QR p\u00ebr shkak t\u00eb ndonj\u00eb keqfunksionimi t\u00eb saj dhe fatura fiskalizohet, kjo e fundit printohet dhe duhet t\u2019i jepet klientit. Kjo fatur\u00eb do t\u00eb konsiderohet si fatur\u00eb e parregullt p\u00ebr shit\u00ebsin duke qen\u00eb se nuk ka t\u00eb gjitha elementet dhe i n\u00ebnshtrohet sanksioneve t\u00eb p\u00ebrcaktuara n\u00eb ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, p\u00ebr element\u00eb t\u00eb parregullt t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
Neni 10<\/p>\n\n\n\n
Gjenerimi i Numrit Identifikues t\u00eb Ve\u00e7ant\u00eb t\u00eb Fatur\u00ebs<\/p>\n\n\n\n
1. Sistemi i informacionit t\u00eb administrat\u00ebs tatimore gjeneron numrin identifikues t\u00eb ve\u00e7ant\u00eb t\u00eb fatur\u00ebs (NIVF) pasi procesi i verifikimit t\u00eb fatur\u00ebs t\u00eb p\u00ebrfundoj\u00eb me sukses dhe ia d\u00ebrgon at\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura si konfirmim t\u00eb informacionit t\u00eb faturave t\u00eb pranuara n\u00eb m\u00ebnyr\u00eb t\u00eb rregullt, sipas nenit 20, pika 3, e Ligjit.<\/p>\n\n\n\n
2. NIVF i p\u00ebrcaktuar n\u00eb m\u00ebnyr\u00ebn e p\u00ebrshkruar n\u00eb k\u00ebt\u00eb nen \u00ebsht\u00eb unik p\u00ebr secil\u00ebn fatur\u00eb.<\/p>\n\n\n\n
3. Shkurtesa NIVF p\u00ebrdoret p\u00ebr numrin identifikues t\u00eb ve\u00e7ant\u00eb t\u00eb fatur\u00ebs sh\u00ebnuar n\u00eb fatur\u00eb dhe llogaritet me metod\u00ebn IUU (identifikues unik universal).<\/p>\n\n\n\n
4. NIVF p\u00ebrb\u00ebhet nga 32 karaktere, t\u00eb cilat mund t\u00eb jen\u00eb numrat nga 0 n\u00eb 9 dhe shkronjat nga \u201ca\u201d n\u00eb \u201cf\u201d , t\u00eb cilat shprehen n\u00eb pes\u00eb grupe t\u00eb ndara nga nj\u00eb viz\u00eb n\u00eb mes “-“, n\u00eb form\u00ebn 8- 4-4- 4-12.<\/p>\n\n\n\n
5. Sipas nenit 9 t\u00eb Ligjit, p\u00ebr zbatimin e procedur\u00ebs s\u00eb fiskalizimit t\u00eb faturave t\u00eb l\u00ebshuara, elementi i detyruesh\u00ebm i secil\u00ebs fatur\u00eb \u00ebsht\u00eb, nd\u00ebr t\u00eb tjera, NIVF, i cili identifikon n\u00eb m\u00ebnyr\u00eb unike \u00e7do fatur\u00eb dhe konfirmon q\u00eb fatura \u00ebsht\u00eb regjistruar n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n
6. NIVF i caktohet secil\u00ebs fatur\u00eb t\u00eb paraqitur individualisht n\u00eb koh\u00ebn e faturimit, pavar\u00ebsisht nga m\u00ebnyra e pages\u00ebs s\u00eb fatur\u00ebs (me ose pa para n\u00eb dor\u00eb).<\/p>\n\n\n\n
Neni 11<\/p>\n\n\n\n
Gjenerimi i Numrit t\u00eb Siguris\u00eb s\u00eb L\u00ebshuesit t\u00eb Fatur\u00ebs<\/p>\n\n\n\n
1. Numri i siguris\u00eb s\u00eb l\u00ebshuesit t\u00eb fatur\u00ebs (NSLF) \u00ebsht\u00eb nj\u00eb kod alfanumerik q\u00eb konfirmon lidhjen midis tatimpaguesit faturues dhe fatur\u00ebs s\u00eb l\u00ebshuar.<\/p>\n\n\n\n
2. NSLF krijohet nga tatimpaguesi kur ai gjeneron nj\u00eb fatur\u00eb, pra automatikisht nga zgjidhja software-ike q\u00eb ai p\u00ebrdor p\u00ebr l\u00ebshimin dhe fiskalizimin e faturave, si dhe ia d\u00ebrgon at\u00eb administrat\u00ebs tatimore qendrore si nj\u00eb element t\u00eb fatur\u00ebs n\u00eb mesazhin n\u00eb format XML. Pas verifikimit nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore qendrore, tatimpaguesi duhet ta printoj\u00eb NSLF-n\u00eb n\u00eb fatur\u00eb apo ta p\u00ebrfshij\u00eb at\u00eb n\u00eb fatur\u00ebn q\u00eb ia d\u00ebrgon bler\u00ebsit n\u00eb form\u00eb elektronike, s\u00eb bashku me elementet e tjer\u00eb t\u00eb detyruesh\u00ebm.<\/p>\n\n\n\n
3. NSLF p\u00ebrcaktohet nga informacioni i fatur\u00ebs, i cili:<\/p>\n\n\n\n
a) siguron unikalitetin e fatur\u00ebs p\u00ebr:<\/p>\n\n\n\n
i. numrin unik t\u00eb identifikimit t\u00eb tatimpaguesit (NIPT) q\u00eb l\u00ebshon fatur\u00ebn;<\/p>\n\n\n\n
ii. dat\u00ebn dhe or\u00ebn e l\u00ebshimit t\u00eb fatur\u00ebs;<\/p>\n\n\n\n
iii. numrin e fatur\u00ebs;<\/p>\n\n\n\n
iv. kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
v. kodin e zgjidhjes software-ike t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e fatur\u00ebs;<\/p>\n\n\n\n
vi. kodin e pajisjes elektronike t\u00eb faturimit (p\u00ebr transaksione me para n\u00eb dor\u00eb);<\/p>\n\n\n\n
vii. shum\u00ebn totale t\u00eb fatur\u00ebs;.<\/p>\n\n\n\n
b) siguron v\u00ebrtet\u00ebsin\u00eb e tatimpaguesit q\u00eb l\u00ebshon fatur\u00ebn, n\u00ebnshkrimin elektronik me \u00e7el\u00ebsin privat t\u00eb certifikat\u00ebs elektronike, t\u00eb cil\u00ebn e ka marr\u00eb nga AKSHI p\u00ebr q\u00ebllim t\u00eb fiskalizimit.<\/p>\n\n\n\n
4. NSLF p\u00ebr faturat pa para n\u00eb dor\u00eb p\u00ebrcaktohet sipas pik\u00ebs 3 t\u00eb k\u00ebtij neni, por nuk p\u00ebrmban informacion mbi kodin e pajisjes elektronike t\u00eb faturimit.<\/p>\n\n\n\n
5. N\u00ebse fatura l\u00ebshohet p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave, n\u00eb p\u00ebrputhje me nenet 22 dhe 27 t\u00eb Ligjit, at\u00ebher\u00eb NSLF gjenerohet nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n
6. N\u00eb rastin e vet\u00ebfaturimit, NSLF p\u00ebrcaktohet sipas bler\u00ebsit, i cili \u00ebsht\u00eb n\u00eb k\u00ebto raste edhe l\u00ebshuesi i fatur\u00ebs.<\/p>\n\n\n\n
7. NSLF, si nj\u00eb element i detyruesh\u00ebm i fatur\u00ebs, p\u00ebrdoret:<\/p>\n\n\n\n
a) gjat\u00eb inspektimit tatimor p\u00ebr verifikimin e fatur\u00ebs s\u00eb l\u00ebshuar, ku tatimpaguesi v\u00ebrteton, n\u00eb baz\u00eb t\u00eb element\u00ebve t\u00eb tjer\u00eb t\u00eb fatur\u00ebs, t\u00eb p\u00ebrdorur p\u00ebr gjenerimin e NSLF, se ai \u00ebsht\u00eb l\u00ebshuesi i fatur\u00ebs, pra ka l\u00ebshuar faktikisht fatur\u00ebn n\u00eb fjal\u00eb, e cila mund t\u00eb jet\u00eb me ose pa NIVF;<\/p>\n\n\n\n
b) kur bler\u00ebsi d\u00ebshiron t\u00eb verifikoj\u00eb fatur\u00ebn n\u00eb p\u00ebrputhje me nenin 35 t\u00eb Ligjit dhe n\u00eb t\u00eb gjitha rastet kur nj\u00eb fatur\u00eb \u00ebsht\u00eb l\u00ebshuar pa nj\u00eb NIVF.<\/p>\n\n\n\n
8. N\u00eb situatat kur, pas verifikimit t\u00eb fatur\u00ebs, p\u00ebrcaktohet q\u00eb tatimpaguesi ka l\u00ebshuar fatur\u00ebn vet\u00ebm me NSLF dhe pa NIVF, q\u00eb do t\u00eb thot\u00eb se ai nuk e ka regjistruar fatur\u00ebn n\u00eb administrat\u00ebn tatimore qendrore n\u00eb procesin e fiskalizimit dhe n\u00ebse ai nuk e fiskalizon m\u00eb pas brenda afatit t\u00eb parashikuar n\u00eb Ligj, at\u00ebher\u00eb aplikohen masat e p\u00ebrcaktuara t\u00eb sanksioneve nga ligji p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, t\u00eb ndryshuar.<\/p>\n\n\n\n
9. Kur kryhet procedura e fiskalizimit t\u00eb nj\u00eb fature t\u00eb marr\u00eb nga nj\u00eb tatimpagues rezident i Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, prej nj\u00eb shit\u00ebsi nga jasht\u00eb p\u00ebr importin e mallrave t\u00eb p\u00ebrmendur n\u00eb nenin 20, pikat 7 dhe 10 t\u00eb Ligjit, NIVF p\u00ebrcaktohet sipas informacionit t\u00eb bler\u00ebsit n\u00eb m\u00ebnyr\u00ebn e p\u00ebrmendur n\u00eb pik\u00ebn 3 t\u00eb k\u00ebtij neni, por pa informacionin e kodit t\u00eb pajisjes elektronike t\u00eb faturimit.<\/p>\n\n\n\n
10. P\u00ebr llogaritjen e NIVF-s\u00eb p\u00ebrdoret kodifikimi UTF-8 (Unicode Transformation Format<\/p>\n\n\n\n
8).<\/p>\n\n\n\n
11.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u00ebnshkrimi elektronik kryhet duke p\u00ebrdorur nj\u00eb certifikat\u00eb elektronike t\u00eb vlefshme p\u00ebr fiskalizimin, e cila i \u00ebsht\u00eb l\u00ebshuar tatimpaguesit nga AKSHI.<\/p>\n\n\n\n
12. Me p\u00ebrdorimin e funksionit hash kriptografik MD5 (sipas standardit RFC 1321 Algoritmi i MD-Mesazhit-Digest) gjenerohet rezultati i m\u00ebposht\u00ebm: 32 karaktere alfanumerike t\u00eb shkruara n\u00eb nj\u00eb format heksadecimal (numrat nga 0 n\u00eb 9 dhe shkronjat nga \u201ca\u201d n\u00eb \u201cf\u201d ), i cili do t\u00eb jet\u00eb nj\u00eb element i detyruesh\u00ebm i fatur\u00ebs dhe i printuar n\u00eb fatur\u00eb.<\/p>\n\n\n\n
Neni 12<\/p>\n\n\n\n
Gjenerimi i Kodit QR<\/p>\n\n\n\n
1. P\u00ebr t\u00eb siguruar leht\u00ebsisht verifikimin e fatur\u00ebs s\u00eb l\u00ebshuar, duhet t\u00eb gjenerohet nj\u00eb kod QR p\u00ebr t\u00eb gjitha faturat. Kodi QR \u00ebsht\u00eb nj\u00eb element i detyruesh\u00ebm i fatur\u00ebs si n\u00eb rastin kur fatura raportohet me sukses n\u00eb administrat\u00ebn tatimore qendrore dhe fiskalizohet (fatura ka marr\u00eb nj\u00eb NIVF), dhe n\u00eb rastet kur fatura nuk mund t\u00eb fiskalizohet (p\u00ebr shkak t\u00eb munges\u00ebs s\u00eb internetit, disponueshm\u00ebris\u00eb s\u00eb serverit t\u00eb sh\u00ebrbimit fiskalizues etj.).<\/p>\n\n\n\n
2. Kodi QR printohet n\u00eb let\u00ebr s\u00eb bashku me element\u00ebt e tjer\u00eb t\u00eb detyruesh\u00ebm t\u00eb fatur\u00ebs sipas nenit 9 t\u00eb Ligjit p\u00ebr t\u00eb gjitha faturat p\u00ebr pagesa me para n\u00eb dor\u00eb, nd\u00ebrsa p\u00ebr faturat elektronike do t\u00eb printohet vet\u00ebm kodi QR p\u00ebr rastet e furnizimit t\u00eb mallrave me transport, ku kodi QR i printuar sh\u00ebrben si nj\u00eb dokument transporti p\u00ebr mallrat e furnizuara.<\/p>\n\n\n\n
3. Zgjidhja software-ike e p\u00ebrdorur p\u00ebr l\u00ebshimin e faturave dhe fiskalizimin e tyre duhet t\u00eb krijoj\u00eb automatikisht nj\u00eb URL n\u00eb formatin e specifikuar n\u00eb specifikimet teknike t\u00eb publikuara n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n
Neni 13<\/p>\n\n\n\n
T\u00eb dh\u00ebnat shtes\u00eb p\u00ebr fatur\u00ebn elektronike<\/p>\n\n\n\n
Fatura elektronike, sipas nenit 10 t\u00eb Ligjit, ka disa elemente shtes\u00eb, t\u00eb cilat p\u00ebrshkruhen holl\u00ebsisht n\u00eb udh\u00ebzimin p\u00ebr fatur\u00ebn elektronike dhe specifikimet teknike.<\/p>\n\n\n\n
Neni 14<\/p>\n\n\n\n
Fatura e thjesht\u00eb<\/p>\n\n\n\n
1. Faturat e thjeshta pa TVSH sipas nenit 11 t\u00eb Ligjit mund t\u00eb l\u00ebshohen n\u00ebse p\u00ebrmbushen t\u00eb dy kushtet si m\u00eb posht\u00eb:<\/p>\n\n\n\n
a) tatimpaguesi q\u00eb l\u00ebshon fatura i n\u00ebnshtrohet regjimit t\u00eb bizneseve t\u00eb vogla, sipas ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb; dhe<\/p>\n\n\n\n
b) fatura e l\u00ebshuar p\u00ebr mallrat ose sh\u00ebrbimet e furnizuara, paguhet me para n\u00eb dor\u00eb n\u00eb momentin e furnizimit.<\/p>\n\n\n\n
2. Faturat e l\u00ebshuara sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, duhet t\u00eb p\u00ebrmbajn\u00eb sh\u00ebnimin q\u00eb tatimpaguesi nuk ka detyrimin p\u00ebr t\u00eb llogaritur TVSH-n\u00eb n\u00eb shitje p\u00ebr furnizimet e mallrave ose sh\u00ebrbimeve t\u00eb kryera prej tij. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, bler\u00ebsi do t\u00eb marr\u00eb dijeni p\u00ebr statusin e shit\u00ebsit dhe n\u00ebse k\u00ebtij t\u00eb fundit i lejohet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb t\u00eb thjesht\u00eb pa TVSH.<\/p>\n\n\n\n
3. Faturat e thjeshtuara t\u00eb paguara me para n\u00eb dor\u00eb duhet t\u00eb printohen n\u00eb let\u00ebr (p\u00ebrve\u00e7 rastit kur ato mund t\u00eb d\u00ebrgohen n\u00eb m\u00ebnyr\u00eb elektronike sipas pik\u00ebs 3, t\u00eb nenit 23, t\u00eb Ligjit). Megjithat\u00eb numri i fatur\u00ebs, kodi i operatorit, kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, m\u00ebnyra e pages\u00ebs dhe kursi i k\u00ebmbimit nuk jan\u00eb t\u00eb detyrueshme t\u00eb printohen, por do t’i d\u00ebrgohen administrat\u00ebs tatimore qendrore s\u00eb bashku me element\u00ebt e tjer\u00eb t\u00eb fatur\u00ebs gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit dhe bler\u00ebsi do t\u00eb jet\u00eb n\u00eb gjendje t’i p\u00ebrdor\u00eb ato duke skanuar kodin QR n\u00eb fatur\u00eb. Si p\u00ebrjashtim, p\u00ebr transaksionet e k\u00ebmbimit valutor, gjithashtu monedha dhe kursi i k\u00ebmbimit duhet t\u00eb printohen n\u00eb fatur\u00eb.<\/p>\n\n\n\n
Neni 15<\/p>\n\n\n\n
Numri i fatur\u00ebs<\/p>\n\n\n\n
1. Sipas nenit 12 t\u00eb Ligjit, numri i fatur\u00ebs, pra rregulli i sekuenc\u00ebs s\u00eb fatur\u00ebs, p\u00ebrcaktohet n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur nga tatimpaguesi duke zgjedhur nj\u00ebrin nga modelet e m\u00ebposhtme:<\/p>\n\n\n\n
a) n\u00eb rang t\u00eb \u00e7do vendi t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, pavar\u00ebsisht nga m\u00ebnyra e pages\u00ebs me ose pa para n\u00eb dor\u00eb. Kjo n\u00ebnkupton se, \u00e7do vend i ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura do t\u00eb ket\u00eb numrin rendor t\u00eb faturave t\u00eb vetin, pavar\u00ebsisht nga numri i pajisjeve elektronike t\u00eb faturimit t\u00eb p\u00ebrdorura n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit. N\u00eb fund t\u00eb vitit, numri i fundit i fatur\u00ebs n\u00eb \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit duhet t\u00eb tregoj\u00eb numrin total t\u00eb faturave t\u00eb l\u00ebshuara ose t\u00eb lidhura me at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
b) n\u00eb rang t\u00eb \u00e7do vendi t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit dhe e ndar\u00eb sipas m\u00ebnyr\u00ebs s\u00eb pages\u00ebs (me ose pa para n\u00eb dor\u00eb) n\u00eb \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit. Kjo n\u00ebnkupton se, faturat do t\u00eb ken\u00eb numra faturash ve\u00e7 p\u00ebr faturat me para n\u00eb dor\u00eb dhe ve\u00e7 p\u00ebr faturat pa para n\u00eb dor\u00eb, p\u00ebr \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
c) n\u00eb rang t\u00eb \u00e7do pajisjeje elektronike t\u00eb faturimit p\u00ebr faturat me para n\u00eb dor\u00eb n\u00eb \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit dhe ve\u00e7 p\u00ebr \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit p\u00ebr faturat pa para n\u00eb dor\u00eb. Kjo n\u00ebnkupton se, \u00e7do pajisje elektronike faturimi n\u00eb nj\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb ushtrimit t\u00eb biznesit do t\u00eb ket\u00eb numrin rendor t\u00eb faturave t\u00eb vetin dhe p\u00ebr faturat pa para n\u00eb dor\u00eb do t\u00eb jet\u00eb nj\u00eb num\u00ebr rendor i ve\u00e7ant\u00eb p\u00ebr \u00e7do vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit me t\u00eb cilin lidhet fatura.<\/p>\n\n\n\n
2. Numri i fatur\u00ebs, n\u00eb fillim t\u00eb \u00e7do viti kalendarik, ose n\u00eb fillim t\u00eb veprimtaris\u00eb ekonomike n\u00eb nj\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, ose n\u00eb fillim t\u00eb p\u00ebrdorimit t\u00eb pajisjes elektronike t\u00eb faturimit, ose n\u00eb fillim t\u00eb l\u00ebshimit t\u00eb faturave sipas Ligjit, fillon nga numri 1- numri i vitit (p\u00ebr shembull p\u00ebr vitin 2021 fatura e par\u00eb e l\u00ebshuar do t\u00eb ket\u00eb numrin 1-2021) dhe vazhdon pa anashkaluar rendin numerik t\u00eb numrave p\u00ebr \u00e7do vit individualisht, bazuar n\u00eb rregullat e sekuencave t\u00eb miratuara sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni. Numri rendor nuk \u00ebsht\u00eb i detyruesh\u00ebm t\u00eb miratohet nga administrata tatimore qendrore, duke qen\u00eb se num\u00ebrimi duhet t\u00eb filloj\u00eb \u00e7do vit nga numri 1 dhe duhet t\u00eb ndjek\u00eb rendin 2, 3, 4, . n.<\/p>\n\n\n\n
3. Formati i numrit t\u00eb fatur\u00ebs \u00ebsht\u00eb si vijon:<\/p>\n\n\n\n
a) p\u00ebr faturat e paguara me para n\u00eb dor\u00eb: numri rendor – viti kur l\u00ebshohet fatura – kodi i pajisjes elektronike t\u00eb faturimit (p\u00ebr shembull 1-2021-m0256789as)<\/p>\n\n\n\n
b) p\u00ebr faturat e paguara pa para n\u00eb dor\u00eb: numri rendor – viti kur l\u00ebshohet fatura (p\u00ebr shembull 1-2021).<\/p>\n\n\n\n
4. P\u00ebr faturat e paguara me para n\u00eb dor\u00eb, kodi elektronik i pajisjes s\u00eb faturimit \u00ebsht\u00eb ai q\u00eb gjenerohet nga administrata tatimore qendrore n\u00eb p\u00ebrputhje me nenin 17 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
5. Q\u00ebllimi i numrit t\u00eb fatur\u00ebs i p\u00ebrcaktuar n\u00eb k\u00ebt\u00eb nen \u00ebsht\u00eb t\u00eb monitoroj\u00eb numrin e faturave t\u00eb l\u00ebshuara. P\u00ebr t\u00eb identifikuar n\u00eb m\u00ebnyr\u00eb unike \u00e7do fatur\u00eb dhe regjistrimin e tyre n\u00eb librat e shitjes\/blerjes duhet t\u00eb p\u00ebrdoret NIVF.<\/p>\n\n\n\n
Neni 16<\/p>\n\n\n\n
T\u00eb dh\u00ebnat e tatimpaguesve q\u00eb l\u00ebshojn\u00eb fatura<\/p>\n\n\n\n
N\u00eb p\u00ebrputhje me nenin 13 t\u00eb Ligjit, \u00e7do tatimpagues aktiv, q\u00eb ka detyrim te l\u00ebshoj\u00eb fatura, duhet t\u00eb identifikohet n\u00eb regjistrin e tatimpaguesve, n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore qendrore, si tatimpagues q\u00eb l\u00ebshon fatura. Si\u00e7 p\u00ebrcaktohet n\u00eb Ligj, ky proces do t\u00eb jet\u00eb automatik.<\/p>\n\n\n\n
Neni 17<\/p>\n\n\n\n
Regjistrimi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit dhe i pajisjeve elektronike t\u00eb faturimit<\/p>\n\n\n\n
1. Regjistrimi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit<\/p>\n\n\n\n
1.1. Tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u2019i jap\u00eb informacion administrat\u00ebs tatimore p\u00ebr secilin vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit ku ai l\u00ebshon fatura, p\u00ebrpara se t\u00eb filloj\u00eb t\u00eb l\u00ebshoj\u00eb fatura n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, n\u00eb p\u00ebrputhje me nenin 14 t\u00eb Ligjit. Tatimpaguesit q\u00eb nuk jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb fatura sipas nenit 5 t\u00eb Ligjit, nuk jan\u00eb t\u00eb detyruar t\u00eb japin informacione p\u00ebr vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit pran\u00eb administrat\u00ebs tatimore qendrore, si dhe informacione t\u00eb tjera t\u00eb p\u00ebrcaktuara n\u00eb Ligj. P\u00ebrjashtim b\u00ebjn\u00eb rastet kur personi fizik ose juridik kryen gjithashtu veprimtari p\u00ebr t\u00eb cilat \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb. N\u00eb k\u00ebto raste, ai duhet t\u00eb jap\u00eb informacion p\u00ebr t\u00eb gjitha vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit ku do t\u00eb l\u00ebshohen fatura p\u00ebr furnizimin e mallrave ose sh\u00ebrbimeve q\u00eb nuk jan\u00eb t\u00eb p\u00ebrjashtuara nga detyrimi i faturimit, si dhe t\u00eb gjitha informacionet e tjera t\u00eb p\u00ebrcaktuara n\u00eb Ligj.<\/p>\n\n\n\n
1.2. T\u00eb gjitha informacionet rreth vendeve t\u00eb reja t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, si dhe ndryshimet n\u00eb t\u00eb dh\u00ebnat ekzistuese, do t\u00eb d\u00ebrgohen p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave, t\u00eb cil\u00ebn tatimpaguesi mund ta aksesoj\u00eb duke p\u00ebrdorur certifikat\u00ebn elektronike t\u00eb l\u00ebshuar nga AKSHI.<\/p>\n\n\n\n
1.3. N\u00eb rastin kur tatimpaguesi kryen m\u00eb shum\u00eb se nj\u00eb aktivitet n\u00eb t\u00eb nj\u00ebjtin vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, at\u00ebher\u00eb ai \u00ebsht\u00eb i detyruar q\u00eb n\u00ebp\u00ebrmjet platform\u00ebs qendrore t\u00eb faturave, t\u00eb hedh\u00eb t\u00eb dh\u00ebnat e veprimtaris\u00eb kryesore, p\u00ebrkat\u00ebsisht t\u00eb veprimtaris\u00eb q\u00eb gjeneron t\u00eb ardhurat m\u00eb t\u00eb larta n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, si dhe gjithashtu t\u00eb vendos\u00eb t\u00eb dh\u00ebnat p\u00ebr aktivitetet e tjera q\u00eb ai kryen si veprimtari ndihm\u00ebse.<\/p>\n\n\n\n
1.4. N\u00eb rastin kur tatimpaguesi kryen veprimtari tregtare me t\u00eb cil\u00ebn operon 24 or\u00eb n\u00eb dit\u00eb (bar, dyqan online, aplikacionet e telefonave inteligjent\u00eb etj.), mund t\u00eb specifikoj\u00eb si orar pune 00:00-24:00.<\/p>\n\n\n\n
1.5. N\u00ebse tatimpaguesi operon n\u00eb nj\u00eb zon\u00eb ku nuk \u00ebsht\u00eb e mundur t\u00eb vendoset nj\u00eb lidhje e p\u00ebrhershme n\u00eb internet dhe nuk mund t\u00eb raportoj\u00eb informacionet q\u00eb parashikohen n\u00eb k\u00ebt\u00eb nen p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave, at\u00ebher\u00eb ai mund ta dor\u00ebzoj\u00eb informacionin p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit p\u00ebrmes formularit “Informacione p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit”, i cili \u00ebsht\u00eb i bashkangjitur n\u00eb Shtojc\u00ebn 1 t\u00eb k\u00ebtij udh\u00ebzimi, drejtp\u00ebrs\u00ebdrejti ose me an\u00eb t\u00eb post\u00ebs n\u00eb Drejtorin\u00eb Rajonale Tatimore ku \u00ebsht\u00eb i regjistruar. I nj\u00ebjti formular p\u00ebrdoret si p\u00ebr t\u00eb d\u00ebrguar t\u00eb dh\u00ebnat her\u00ebn e par\u00eb, po ashtu dhe p\u00ebr dor\u00ebzimin e ndryshimeve, por n\u00eb rastin e d\u00ebrgimit t\u00eb ndryshimeve, n\u00eb formular duhet t\u00eb shkruhet vet\u00ebm kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, numri unik i identifikimit i tatimpaguesit q\u00eb l\u00ebshon fatura dhe t\u00eb dh\u00ebnat e ndryshuara.<\/p>\n\n\n\n
1.6. N\u00ebse tatimpaguesi, si vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit deklaron automjetin q\u00eb p\u00ebrdor p\u00ebr kryerjen e aktivitetit t\u00eb biznesit (p\u00ebr shembull p\u00ebr shitjen e mallrave der\u00eb m\u00eb der\u00eb, transportin e pasagjer\u00ebve kur bileta mund t\u00eb blihet n\u00eb automjet etj.), at\u00ebher\u00eb ai duhet t\u00eb d\u00ebrgoj\u00eb gjithashtu edhe informacionin p\u00ebr targ\u00ebn e automjetit (ose \u00e7do num\u00ebr tjet\u00ebr regjistrimi t\u00eb mjetit, n\u00ebse sipas ligjeve p\u00ebrkat\u00ebse nuk ka detyrimin p\u00ebr t\u00eb pasur targ\u00eb, si\u00e7 jan\u00eb anijet).<\/p>\n\n\n\n
1.7. Pas marrjes s\u00eb dh\u00ebnave t\u00eb detyrueshme p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, sistemi i informacionit t\u00eb administrat\u00ebs tatimore gjeneron nj\u00eb kod unik p\u00ebr k\u00ebt\u00eb vend, e shfaq at\u00eb dhe e ruan n\u00eb konfirmimin e regjistrimit, n\u00eb platform\u00ebn qendrore t\u00eb faturave, n\u00eb llogarin\u00eb personale t\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura. Zbatimi i k\u00ebsaj procedure nuk n\u00ebnkupton pajisjen e tatimpaguesit me nj\u00eb num\u00ebr NIPT-i apo nj\u00eb num\u00ebr serial t\u00eb ri.<\/p>\n\n\n\n
1.8. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit \u00ebsht\u00eb nj\u00eb kod alfanumerik, unik n\u00eb nivel tatimpaguesi, q\u00eb p\u00ebrb\u00ebhet nga 10 karaktere.<\/p>\n\n\n\n
1.9. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, i p\u00ebrmendur n\u00eb pik\u00ebn 1.7. t\u00eb k\u00ebtij neni, duhet t\u00eb tregohet nga tatimpaguesi n\u00eb \u00e7do fatur\u00eb t\u00eb l\u00ebshuar dhe fiskalizuar.<\/p>\n\n\n\n
1.10. N\u00eb t\u00eb dh\u00ebnat p\u00ebr secilin vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit q\u00eb duhet t\u00eb d\u00ebrgohen n\u00eb administrat\u00ebn tatimore n\u00eb p\u00ebrputhje me pik\u00ebn 1.1. t\u00eb k\u00ebtij neni, duhet t\u00eb paraqiten:<\/p>\n\n\n\n
a) P\u00ebrsa i p\u00ebrket llojit t\u00eb vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb p\u00ebrcaktoj\u00eb n\u00ebse \u00ebsht\u00eb nd\u00ebrtes\u00eb, truall ose automjet, duke dh\u00ebn\u00eb gjithashtu informacion p\u00ebr destinacionin e p\u00ebrdorimit si tregti, sh\u00ebrbime, prodhim\/p\u00ebrpunim, magazinim, mbajtje apo mbar\u00ebshtim t\u00eb gj\u00ebs\u00eb s\u00eb gjall\u00eb, tregti online etj.<\/p>\n\n\n\n
b) P\u00ebrsa i p\u00ebrket llojit t\u00eb veprimtaris\u00eb, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb cil\u00ebsoj\u00eb llojin e veprimtaris\u00eb sipas klasifikimit komb\u00ebtar t\u00eb veprimtarive, veprimtarit\u00eb kryesore dhe ato dyt\u00ebsore, n\u00ebse ka;<\/p>\n\n\n\n
c) P\u00ebrsa i p\u00ebrket orarit t\u00eb pun\u00ebs, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb p\u00ebrcaktoj\u00eb: orarin normal t\u00eb pun\u00ebs (p\u00ebr shembull nga e h\u00ebna n\u00eb t\u00eb premte), orarin e pun\u00ebs n\u00eb dit\u00eb t\u00eb ve\u00e7anta t\u00eb jav\u00ebs (p\u00ebr shembull t\u00eb shtun\u00ebn dhe t\u00eb diel\u00ebn, etj.), llojin e orarit t\u00eb pun\u00ebs n\u00eb aktivitete q\u00eb organizohen nj\u00eb her\u00eb, dy her\u00eb ose n\u00eb form\u00eb tjet\u00ebr (p\u00ebr shembull p\u00ebr mbajtjen e seminareve ose shitjet n\u00eb panair n\u00eb nj\u00eb periudh\u00eb t\u00eb caktuar etj.), t\u00eb dh\u00ebna p\u00ebr p\u00ebrjashtimet nga orari normal i pun\u00ebs n\u00eb data t\u00eb caktuara (p\u00ebr shembull gjat\u00eb pushimeve etj.) ose n\u00eb raste t\u00eb tjera. N\u00eb rastin e tregtis\u00eb online, tatimpaguesi mund t\u00eb p\u00ebrcaktoj\u00eb si orar pune 0 deri n\u00eb 24 or\u00eb. N\u00eb rastin e orarit t\u00eb ndryshuesh\u00ebm t\u00eb pun\u00ebs, tatimpaguesi duhet t\u00eb p\u00ebrcaktoj\u00eb orarin normal t\u00eb pun\u00ebs dhe te fusha e sh\u00ebnimeve duhet t\u00eb sh\u00ebnoj\u00eb se ka orar pune t\u00eb ndryshuesh\u00ebm dhe t\u00eb jap\u00eb nj\u00eb p\u00ebrshkrim t\u00eb shkurt\u00ebr;<\/p>\n\n\n\n
\u00e7) P\u00ebrsa i p\u00ebrket dat\u00ebs s\u00eb mbylljes s\u00eb veprimtaris\u00eb n\u00eb vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb sh\u00ebnoj\u00eb dat\u00ebn e mbylljes ose nd\u00ebrprerjes s\u00eb veprimtaris\u00eb vet\u00ebm n\u00ebse ai e di k\u00ebt\u00eb dat\u00eb n\u00eb momentin e regjistrimit (p\u00ebr shembull n\u00ebse \u00ebsht\u00eb aktivitet sezonal ose aktivitet i p\u00ebrkohsh\u00ebm, si p\u00ebr shembull nj\u00eb seminar 2-ditor, panair etj.);<\/p>\n\n\n\n
d) P\u00ebrsa i p\u00ebrket t\u00eb dh\u00ebnave t\u00eb sip\u00ebrfaqes (metra katror\u00eb) t\u00eb vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb deklaroj\u00eb sip\u00ebrfaqen e hap\u00ebsir\u00ebs fikse q\u00eb n\u00ebnkupton sip\u00ebrfaqen totale t\u00eb hap\u00ebsir\u00ebs s\u00eb p\u00ebrdorur, p\u00ebrfshir\u00eb hap\u00ebsir\u00ebn e jashtme (n\u00eb ambient t\u00eb hapur) dhe t\u00eb brendshme (n\u00eb ambient t\u00eb mbyllur) n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit (p\u00ebr shembull hap\u00ebsira e brendshme e nj\u00eb restoranti dhe hap\u00ebsira e jashtme);<\/p>\n\n\n\n
dh) P\u00ebrsa i p\u00ebrket t\u00eb dh\u00ebnave mbi statusin e tatimpaguesit dhe situat\u00ebn e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, tatimpaguesi duhet t\u00eb paraqes\u00eb informacionin e m\u00ebposht\u00ebm:<\/p>\n\n\n\n
Statusi i tatimpaguesit \u00ebsht\u00eb i nj\u00ebjt\u00eb me statusin q\u00eb tatimpaguesi ka n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit ose n\u00eb administrat\u00ebn tatimore;<\/p>\n\n\n\n
P\u00ebr situat\u00ebn e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb tatimpaguesi duhet t\u00eb jap\u00eb informacion n\u00ebse \u00ebsht\u00eb \u201ci hapur\u201d apo \u201ci mbyllur\u201d.<\/p>\n\n\n\n
e) P\u00ebrsa i p\u00ebrket deklarimit mbi pron\u00ebsin\u00eb e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, tatimpaguesi duhet t\u00eb zgjedh\u00eb nj\u00ebr\u00ebn nga alternativat \u201cn\u00eb pron\u00ebsi\u201d, \u201cme qira\u201d ose \u201cmarr\u00ebveshje t\u00eb tjera\u201d. N\u00eb rast se vendi i ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit \u00ebsht\u00eb me qira, tatimpaguesi qiramarr\u00ebs duhet t\u00eb regjistroj\u00eb informacione mbi qiradh\u00ebn\u00ebsin, m\u00eb specifikisht, numrin personal t\u00eb identifikimit ose NIPT-in, si dhe emrin dhe mbiemrin e tij.<\/p>\n\n\n\n
1.11. Faturat mund t\u00eb l\u00ebshohen edhe jasht\u00eb orarit t\u00eb pun\u00ebs, n\u00ebse p\u00ebr shembull, n\u00eb momentin e mbylljes s\u00eb biznesit ka akoma klient\u00eb n\u00eb dyqan, por k\u00ebto duhet t\u00eb jen\u00eb raste specifike dhe n\u00ebse p\u00ebrs\u00ebriten \u00e7do dit\u00eb, at\u00ebher\u00eb tatimpaguesi duhet t\u00eb paraqes\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave informacionin p\u00ebr orarin e ri t\u00eb pun\u00ebs.<\/p>\n\n\n\n
1.12. Regjistrimi i adres\u00ebs ku ushtrohet veprimtaria e biznesit n\u00eb regjistrin tregtar, i ndryshimeve t\u00eb adres\u00ebs dhe i informacioneve t\u00eb tjera \u00ebsht\u00eb nj\u00eb procedur\u00eb e ndryshme nga regjistrimi i vendeve t\u00eb ushtrimit t\u00eb aktivitetit t\u00eb biznesit, sipas k\u00ebtij neni p\u00ebr q\u00ebllime t\u00eb fiskalizimit dhe nuk do t\u00eb ndikohet nga dispozitat e Ligjit dhe t\u00eb k\u00ebtij udh\u00ebzimi. Kjo do t\u00eb thot\u00eb q\u00eb tatimpaguesi do t\u00eb regjistroj\u00eb ndryshimet n\u00eb regjistrin tregtar ose n\u00eb administrat\u00ebn tatimore qendrore, n\u00eb p\u00ebrputhje me ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe legjislacionin p\u00ebrkat\u00ebs, pavar\u00ebsisht nga detyrimi sipas k\u00ebtij neni.<\/p>\n\n\n\n
2. Regjistrimi i pajisjes elektronike t\u00eb faturimit dhe pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt)<\/p>\n\n\n\n
2.1. P\u00ebr q\u00ebllime t\u00eb fiskalizimit, gjat\u00eb lidhjes p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb pajisjes elektronike t\u00eb faturimit ose pajisjes s\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt) me sistemin e informacionit t\u00eb administrat\u00ebs tatimore, duke p\u00ebrdorur sh\u00ebrbimin e fiskalizimit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb dor\u00ebzoj\u00eb n\u00eb administrat\u00ebn tatimore t\u00eb dh\u00ebna p\u00ebr pajisjen elektronike t\u00eb faturimit q\u00eb p\u00ebrdoren p\u00ebr pagesa me para n\u00eb dor\u00eb dhe t\u00eb dh\u00ebna p\u00ebr pajisjen e vet\u00ebsh\u00ebrbimit (automat\u00ebt). Kjo lidhje duhet t\u00eb b\u00ebhet jo m\u00eb von\u00eb se 24 or\u00eb para l\u00ebshimit t\u00eb fatur\u00ebs s\u00eb par\u00eb.<\/p>\n\n\n\n
2.2. N\u00eb lidhjen p\u00ebr her\u00eb t\u00eb par\u00eb t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 2.1. t\u00eb k\u00ebtij neni, tatimpaguesi dor\u00ebzon informacionin e nevojsh\u00ebm p\u00ebr zbatimin e procesit t\u00eb fiskalizimit, p\u00ebrkat\u00ebsisht:<\/p>\n\n\n\n
a) kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit n\u00eb t\u00eb cilin ndodhet pajisja elektronike e faturimit;<\/p>\n\n\n\n
b) numrin rendor t\u00eb pajisjes elektronike t\u00eb faturimit ose t\u00eb pajisjes s\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt), t\u00eb specifikuar nga vet\u00eb tatimpaguesi, t\u00eb cilin tatimpaguesi \u00ebsht\u00eb i detyruar ta tregoj\u00eb n\u00eb at\u00eb pajisje;<\/p>\n\n\n\n
c) kodin e zgjidhjes software-ike q\u00eb p\u00ebrdoret n\u00eb pajisjen elektronike t\u00eb faturimit ose n\u00eb pajisjen e vet\u00ebsh\u00ebrbimit p\u00ebr t\u00eb l\u00ebshuar fatura dhe p\u00ebr t\u00eb kryer procedur\u00ebn e fiskalizimit, i cili gjenerohet nga AKSHI gjat\u00eb procedur\u00ebs s\u00eb certifikimit dhe q\u00eb duhet t\u00eb integrohet n\u00eb zgjidhjen software-ike nga prodhuesi i zgjidhjes software-ike (n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, k\u00ebto t\u00eb dh\u00ebna duhet t\u00eb plot\u00ebsohen automatikisht);<\/p>\n\n\n\n
\u00e7) kodin e mir\u00ebmbajt\u00ebsit t\u00eb zgjidhjes software-ike q\u00eb kryen sh\u00ebrbimin e mir\u00ebmbajtjes, i cili gjenerohet nga AKSHI pas regjistrimit t\u00eb mir\u00ebmbajt\u00ebsit;<\/p>\n\n\n\n
d) dat\u00ebn kur do t\u00eb p\u00ebrdoret pajisja elektronike e faturimit ose pajisja e vet\u00ebsh\u00ebrbimit (automat\u00ebt);<\/p>\n\n\n\n
e) dat\u00ebn deri kur pajisja elektronike e parave n\u00eb dor\u00eb ose makina vet\u00eb-sh\u00ebrbimi (automat) do t\u00eb jet\u00eb n\u00eb p\u00ebrdorim (n\u00ebse dihet n\u00eb at\u00eb moment); dhe<\/p>\n\n\n\n
\u00eb) llojin e pajisjes elektronike t\u00eb faturimi: \u201cstandarde\u201d ose \u201cpajisje vet\u00ebsh\u00ebrbimi (automat)\u201d.<\/p>\n\n\n\n
2.3. Pas marrjes s\u00eb informacionit t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 2.2. t\u00eb k\u00ebtij neni, administrata tatimore gjeneron kodin e pajisjes elektronike t\u00eb faturimit ose pajisjes s\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt), e cila i d\u00ebrgohet tatimpaguesit p\u00ebrmes t\u00eb nj\u00ebjtit kanal komunikimi, drejtp\u00ebrs\u00ebdrejti te pajisja elektronike e faturimit ose pajisja e vet\u00ebsh\u00ebrbimit (automat) nga e cila jan\u00eb d\u00ebrguar t\u00eb dh\u00ebnat sipas pik\u00ebs 2.2. t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
2.4. Kodi i p\u00ebrmendur n\u00eb pik\u00ebn 2.3. t\u00eb k\u00ebtij neni \u00ebsht\u00eb nj\u00eb kod unik afranumerik, i p\u00ebrb\u00ebr\u00eb nga 10 karaktere. Pajisjet elektronike t\u00eb faturimit p\u00ebrdoren p\u00ebr l\u00ebshimin e faturave p\u00ebr pagesat me para n\u00eb dor\u00eb, k\u00ebshtu q\u00eb kodi printohet n\u00eb \u00e7do rast t\u00eb l\u00ebshimit t\u00eb k\u00ebtyre faturave.<\/p>\n\n\n\n
2.5. Kodi i p\u00ebrmendur n\u00eb pik\u00ebn 2.3. t\u00eb k\u00ebtij neni duhet t\u00eb p\u00ebrfshihet nga tatimpaguesi q\u00eb l\u00ebshon fatura n\u00eb numrin e \u00e7do fature t\u00eb l\u00ebshuar p\u00ebr pagesat me para n\u00eb dor\u00eb ose n\u00eb rastin e shitjeve p\u00ebrmes pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt).<\/p>\n\n\n\n
2.6. Si rrjedhim nga pika 2.1. e k\u00ebtij neni, n\u00ebse tatimpaguesi kryen veprimtari n\u00eb nj\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit q\u00eb ndodhet n\u00eb nj\u00eb zon\u00eb ku nuk mund t\u00eb vendoset nj\u00eb lidhje interneti, n\u00eb p\u00ebrputhje me nenin 31 t\u00eb Ligjit, at\u00ebher\u00eb ai mund t\u2019i d\u00ebrgoj\u00eb t\u00eb dh\u00ebnat e p\u00ebrmendura n\u00eb pik\u00ebn 2.2. t\u00eb k\u00ebtij neni n\u00eb administrat\u00ebn tatimore n\u00eb m\u00ebnyr\u00eb elektronike n\u00eb platform\u00ebn qendrore t\u00eb faturave, ose n\u00eb zyr\u00ebn vendore t\u00eb administrat\u00ebs tatimore ku \u00ebsht\u00eb regjistruar, ose ku ka vendbanimin e p\u00ebrhersh\u00ebm, ose me an\u00eb t\u00eb post\u00ebs p\u00ebrmes formularit “Regjistrimi i pajisjes elektronike t\u00eb faturimit”, i cili \u00ebsht\u00eb i bashk\u00ebngjitur n\u00eb Shtojc\u00ebn 3 t\u00eb k\u00ebtij udh\u00ebzimi. I nj\u00ebjti formular p\u00ebrdoret p\u00ebr regjistrimin e pajisjes s\u00eb vet\u00ebsh\u00ebrbimit, n\u00eb t\u00eb nj\u00ebjtat rrethana. Formulari p\u00ebrdoret p\u00ebr t\u00eb d\u00ebrguar t\u00eb dh\u00ebnat her\u00ebn e par\u00eb, si dhe p\u00ebr t\u00eb d\u00ebrguar ndryshimet dhe \u00e7regjistrimin e pajisjes elektronike t\u00eb faturimit ose t\u00eb makin\u00ebs s\u00eb vet\u00ebsh\u00ebrbimit. Kodi i pajisjes elektronike t\u00eb faturimit ose pajisjes s\u00eb vet\u00ebsh\u00ebrbimit (automat) do t\u00eb ruhet n\u00eb platform\u00ebn qendrore t\u00eb faturave n\u00eb llogarin\u00eb e p\u00ebrdoruesit t\u00eb tatimpaguesit.<\/p>\n\n\n\n
2.7. Regjistrimi i nj\u00eb pajisjeje elektronike t\u00eb faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb dhe i nj\u00eb pajisjeje vet\u00ebsh\u00ebrbimi (automat) b\u00ebhet vet\u00ebm n\u00eb fillim t\u00eb p\u00ebrdorimit. N\u00ebse ka nj\u00eb ndryshim n\u00eb t\u00eb dh\u00ebnat e paraqitura n\u00eb regjistrimin e par\u00eb, n\u00eb p\u00ebrputhje me pik\u00ebn 2.2. t\u00eb k\u00ebtij neni ose n\u00ebse pajisja elektronike e faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb ose pajisja e vet\u00ebsh\u00ebrbimit (automat) nuk p\u00ebrdoret m\u00eb, tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb raportoj\u00eb ndryshimin p\u00ebrmes sh\u00ebrbimit t\u00eb fiskalizimit, ose me an\u00eb t\u00eb platform\u00ebs qendrore t\u00eb faturave, ose n\u00eb form\u00ebn e p\u00ebrcaktuar n\u00eb pik\u00ebn 2.6. t\u00eb k\u00ebtij neni, para se t\u00eb rifilloj\u00eb p\u00ebrdorimin e pajisjes, brenda 72 or\u00ebve nga ndryshimi i ndodhur.<\/p>\n\n\n\n
2.8. E nj\u00ebjta pajisje elektronike e faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb me t\u00eb nj\u00ebjtin kod nuk mund t\u00eb p\u00ebrdoret n\u00eb m\u00eb shum\u00eb se nj\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb t\u00eb biznesit. N\u00ebse vendi i ushtrimit t\u00eb veprimtaris\u00eb t\u00eb biznesit \u00ebsht\u00eb i mbyllur dhe pajisja elektronike e faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb transferohet nga ai vend i ushtrimit t\u00eb veprimtaris\u00eb t\u00eb biznesit n\u00eb nj\u00eb vend tjet\u00ebr t\u00eb ushtrimit t\u00eb veprimtaris\u00eb tregtare t\u00eb t\u00eb nj\u00ebjtit tatimpagues, at\u00ebher\u00eb s\u00eb pari, tatimpaguesi duhet t\u00eb \u00e7regjistoj\u00eb k\u00ebt\u00eb pajisje dhe pastaj ta regjistroj\u00eb p\u00ebrs\u00ebri me t\u00eb dh\u00ebnat e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb ri dhe sistemi i informacionit i administrat\u00ebs tatimore do t\u00eb gjeneroj\u00eb nj\u00eb kod t\u00eb ri elektronik t\u00eb pajisjes s\u00eb parave n\u00eb dor\u00eb i lidhur me kodin e vendit t\u00eb ri t\u00eb ushtrimit t\u00eb veprimtaris\u00eb t\u00eb biznesit.<\/p>\n\n\n\n
2.9. Grupi i t\u00eb dh\u00ebnave t\u00eb paraqitura n\u00eb mesazhin e k\u00ebrkes\u00ebs p\u00ebr regjistrimin e pajisjes elektronike t\u00eb faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb dhe regjistrimit t\u00eb pajisjes s\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt), si dhe mesazhi i p\u00ebrgjigjes jan\u00eb nj\u00eb pjes\u00eb thelb\u00ebsore e k\u00ebtij udh\u00ebzimi dhe jan\u00eb p\u00ebrcaktuar n\u00eb specifikimet teknike t\u00eb publikuara n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore Qendrore.<\/p>\n\n\n\n
Neni 18<\/p>\n\n\n\n
Regjistrimi i operator\u00ebve<\/p>\n\n\n\n
1. Tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb paraqes\u00eb informacion n\u00eb administrat\u00ebn tatimore p\u00ebr secilin individ q\u00eb do t\u00eb p\u00ebrdor\u00eb pajisjen elektronike t\u00eb faturimit dhe do t\u00eb l\u00ebshoj\u00eb fatura p\u00ebr konsumator\u00ebt (p\u00ebr shembull p\u00ebr ark\u00ebtarin, kamerierin, shit\u00ebsin etj.), pavar\u00ebsisht n\u00ebse ky individ \u00ebsht\u00eb vet\u00eb tatimpaguesi apo nj\u00eb punonj\u00ebs q\u00eb punon p\u00ebr tatimpaguesin.<\/p>\n\n\n\n
2. N\u00ebse procesi i l\u00ebshimit t\u00eb faturave elektronike i n\u00ebnkontraktohet nj\u00eb kompanie private t\u00eb kontabilitetit, nj\u00eb konsulenti fiskal ose nj\u00eb personi tjet\u00ebr q\u00eb ofron konsulenc\u00eb fiskale apo sh\u00ebrbime kontabiliteti, at\u00ebher\u00eb operatori \u00ebsht\u00eb ai tatimpagues q\u00eb ofron at\u00eb lloj sh\u00ebrbimi, duke vepruar si nj\u00eb pal\u00eb e tret\u00eb e autorizuar nga tatimpaguesi p\u00ebr t\u00eb l\u00ebshuar fatura p\u00ebr llogari dhe n\u00eb em\u00ebr t\u00eb tij.<\/p>\n\n\n\n
3. N\u00eb rastin e pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt), operatori \u00ebsht\u00eb vet\u00eb tatimpaguesi, pra pronari i pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit q\u00eb ofron k\u00ebt\u00eb lloj furnizimi t\u00eb mallrave dhe sh\u00ebrbimeve.<\/p>\n\n\n\n
4. Tatimpaguesi i paraqet administrat\u00ebs tatimore t\u00eb dh\u00ebnat e m\u00ebposhtme p\u00ebr secilin operator sipas pikave 1, 2 dhe 3 t\u00eb k\u00ebtij neni:<\/p>\n\n\n\n
a) emrin dhe mbiemrin e individit dhe numrin e tij personal t\u00eb identifikimit; emrin dhe mbiemrin e tatimpaguesit person fizik\/person juridik, sipas pik\u00ebs 2 t\u00eb k\u00ebtij neni, n\u00eb rastet e veprimtaris\u00eb s\u00eb n\u00ebnkontraktimit t\u00eb veprimtaris\u00eb s\u00eb l\u00ebshimit t\u00eb faturave dhe NIPT-in t\u00eb tij;<\/p>\n\n\n\n
b) NIPT-in e tij n\u00eb rastet e pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit; \u00e7) dat\u00ebn e fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs;<\/p>\n\n\n\n
c) dat\u00ebn deri kur personi i raportuar do t\u00eb jet\u00eb operator, n\u00ebse kjo dat\u00eb dihet n\u00eb momentin e regjistrimit.<\/p>\n\n\n\n
5. T\u00eb dh\u00ebnat sipas pik\u00ebs 4 t\u00eb k\u00ebtij neni do t\u00eb dor\u00ebzohen nga tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura n\u00eb m\u00ebnyr\u00eb elektronike, n\u00eb platform\u00ebn qendrore t\u00eb faturave, jo m\u00eb von\u00eb se 24 or\u00eb para fillimit t\u00eb l\u00ebshimit t\u00eb faturave nga operatori. P\u00ebrjashtim b\u00ebjn\u00eb rastet kur tatimpaguesi q\u00eb l\u00ebshon fatura nuk mund t\u00eb p\u00ebrdor\u00eb platform\u00ebn qendrore t\u00eb faturave, sepse nuk ka lidhje t\u00eb p\u00ebrhershme n\u00eb internet, si\u00e7 parashikohet n\u00eb nenin 31 t\u00eb Ligjit. N\u00eb k\u00ebt\u00eb rast, t\u00eb dh\u00ebnat p\u00ebr secilin operator duhet t\u00eb hidhen n\u00eb formularin \u201cInformacioni mbi operator\u00ebt\u201d, i cili \u00ebsht\u00eb bashk\u00ebngjitur n\u00eb Shtojc\u00ebn 2 t\u00eb k\u00ebtij udh\u00ebzimi dhe t\u00eb dor\u00ebzohen n\u00eb Drejtorin\u00eb Rajonale Tatimore ku tatimpaguesi \u00ebsht\u00eb regjistruar, dorazi ose me post\u00eb, jo m\u00eb von\u00eb se 24 or\u00eb para fillimit t\u00eb l\u00ebshimit t\u00eb faturave nga operatori. I nj\u00ebjti formular p\u00ebrdoret si p\u00ebr dor\u00ebzimin e t\u00eb dh\u00ebnave p\u00ebr her\u00eb t\u00eb par\u00eb, po ashtu dhe p\u00ebr dor\u00ebzimin e ndryshimeve n\u00eb t\u00eb dh\u00ebna.<\/p>\n\n\n\n
6. Pas d\u00ebrgimit t\u00eb t\u00eb dh\u00ebnave sipas pik\u00ebs 5 t\u00eb k\u00ebtij neni, sistemi i informacionit t\u00eb administrat\u00ebs tatimore gjeneron kodin e operatorit, i cili lidhet me numrin personal t\u00eb identifikimit ose NIPT-in e operatorit.<\/p>\n\n\n\n
7. Kodi i operatorit \u00ebsht\u00eb nj\u00eb kod i ve\u00e7ant\u00eb i cili do t\u00eb p\u00ebrdoret p\u00ebr t\u00eb identifikuar \u00e7do operator q\u00eb l\u00ebshon fatura. Kodi krijohet nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore pasi operatori \u00ebsht\u00eb regjistruar p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb sistem dhe ruhet n\u00eb regjistrin e administrat\u00ebs tatimore. Pasi individi regjistrohet n\u00eb sistem si operator, n\u00eb vijim do t\u00eb ket\u00eb t\u00eb nj\u00ebjtin kod operatori, edhe n\u00ebse punon p\u00ebr tatimpagues t\u00eb ndrysh\u00ebm.<\/p>\n\n\n\n
8. N\u00eb fatur\u00eb shfaqet vet\u00ebm kodi i operatorit, me q\u00ebllim mbrojtjen e t\u00eb dh\u00ebnave personale t\u00eb personit q\u00eb l\u00ebshon faturat n\u00eb cil\u00ebsin\u00eb e operatorit.<\/p>\n\n\n\n
9. Kodi i operatorit \u00ebsht\u00eb gjithashtu nj\u00eb element i detyruesh\u00ebm n\u00eb secilin mesazh t\u00eb fatur\u00ebs q\u00eb d\u00ebrgohet n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit. Kjo do t\u00eb thot\u00eb q\u00eb, n\u00ebse me t\u00eb nj\u00ebjt\u00ebn pajisje elektronike t\u00eb faturimit, punojn\u00eb dy ose m\u00eb shum\u00eb operator\u00eb q\u00eb l\u00ebshojn\u00eb fatura, secili prej tyre duhet t\u00eb vendos\u00eb kodin e tij n\u00eb secil\u00ebn fatur\u00eb q\u00eb l\u00ebshon.<\/p>\n\n\n\n
10. Tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb jap\u00eb gjithashtu informacion p\u00ebr nd\u00ebrprerjen e pun\u00ebs s\u00eb nj\u00eb personi q\u00eb vepron si operator, n\u00eb m\u00ebnyr\u00ebn e p\u00ebrcaktuar n\u00eb pik\u00ebn 5 t\u00eb k\u00ebtij neni, brenda 24 or\u00ebve pas ndodhjes s\u00eb ndryshimit.<\/p>\n\n\n\n
11. Informacioni n\u00eb lidhje me kodin e operatorit mund t\u00eb shihet nga tatimpaguesi q\u00eb l\u00ebshon fatura n\u00eb konfirmimin e regjistrimit t\u00eb operatorit, q\u00eb ruhet n\u00eb platform\u00ebn qendrore t\u00eb faturave, n\u00eb llogarin\u00eb e tij t\u00eb p\u00ebrdoruesit.<\/p>\n\n\n\n
Neni 19<\/p>\n\n\n\n
Regjistrimi i prodhuesve dhe mir\u00ebmbajt\u00ebsve t\u00eb software-ve<\/p>\n\n\n\n
1. \u00c7do prodhues dhe mir\u00ebmbajt\u00ebs i software-it duhet t\u00eb regjistrohet n\u00eb regjistrin specifik t\u00eb prodhuesve dhe mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve software-ike, t\u00eb menaxhuar nga AKSHI. Procedura e regjistrimit p\u00ebrshkruhet n\u00eb vendimin e K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n
2. \u00c7do tatimpagues duhet t\u00eb njoftoj\u00eb administrat\u00ebn tatimore qendrore p\u00ebr zgjidhjen software-ike t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e faturave, si dhe p\u00ebr prodhuesin dhe mir\u00ebmbajt\u00ebsin e zgjidhjes software-ike.<\/p>\n\n\n\n
3. Regjistrimi i prodhuesit t\u00eb software-it dhe zgjidhjes softuerike kryhet n\u00eb secilin fiskalizim, pasi t\u00eb dh\u00ebnat e zgjidhjes softuerike t\u00eb p\u00ebrdorur jan\u00eb pjes\u00eb integrale e t\u00eb dh\u00ebnave p\u00ebr fiskalizimin e fatur\u00ebs. Nd\u00ebrsa, t\u00eb dh\u00ebnat p\u00ebr mir\u00ebmbajt\u00ebsin duhet t\u00eb regjistrohen gjat\u00eb regjistrimit t\u00eb t\u00eb dh\u00ebnave p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit ose n\u00eb nivelin e secil\u00ebs pajisje elektronike t\u00eb faturimit, n\u00ebse tatimpaguesi ka mir\u00ebmbajt\u00ebs t\u00eb ndrysh\u00ebm.<\/p>\n\n\n\n
Neni 20<\/p>\n\n\n\n
Regjistrimi i faturave n\u00eb librin e shitjes dhe librin e blerjes<\/p>\n\n\n\n
1. Duke p\u00ebrdorur platform\u00ebn qendrore t\u00eb faturave, tatimpaguesi q\u00eb l\u00ebshon fatura mund t\u00eb kontrolloj\u00eb n\u00eb \u00e7do koh\u00eb:<\/p>\n\n\n\n
a) t\u00eb gjitha faturat e l\u00ebshuara, p\u00ebr t\u00eb cilat ai ka kryer procesin e fiskalizimit, pra q\u00eb jan\u00eb t\u00eb regjistruara n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore; dhe<\/p>\n\n\n\n
b) t\u00eb gjitha faturat n\u00eb t\u00eb cilat ai paraqitet si bler\u00ebs, pra q\u00eb p\u00ebrmbajn\u00eb NIPT-in e tij.<\/p>\n\n\n\n
2. T\u00eb dh\u00ebnat e p\u00ebrcaktuara n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, shfaqen n\u00eb form\u00ebn e librit t\u00eb blerjeve dhe librit t\u00eb shitjeve.<\/p>\n\n\n\n
3. Tatimpaguesi nuk ndryshon p\u00ebrmbajtjen e fatur\u00ebs n\u00eb platform\u00ebn qendrore t\u00eb faturave, por mund t\u00eb p\u00ebrfshij\u00eb informacion shtes\u00eb n\u00eb fatur\u00ebn e regjistruar, me q\u00ebllim identifikimin e rubrik\u00ebs p\u00ebrkat\u00ebse n\u00eb librin e blerjeve ose librin e shitjeve ku fatura duhet t\u00eb deklarohet.<\/p>\n\n\n\n
4. Tatimpaguesi q\u00eb l\u00ebshon fatura, mund t\u00eb shoh\u00eb n\u00eb llogarin\u00eb e tij t\u00eb p\u00ebrdoruesit n\u00eb platform\u00ebn qendrore t\u00eb faturave, parregullsit\u00eb e hasura gjat\u00eb verifikimit t\u00eb pranimit t\u00eb faturave, sipas nenit 23 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
5. Kategorizimi i faturave n\u00eb rubrika t\u00eb ve\u00e7anta do t\u00eb bazohet n\u00eb t\u00eb dh\u00ebnat e fatur\u00ebs. Kategoria q\u00eb nuk mund t\u00eb caktohet automatikisht bazuar n\u00eb t\u00eb dh\u00ebnat e fatur\u00ebs, do t\u00eb duhet t\u00eb ndryshohet manualisht nga tatimpaguesi p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave. Sidoqoft\u00eb, vlera e fatur\u00ebs dhe t\u00eb dh\u00ebnat e tjera t\u00eb faturave t\u00eb paraqitura n\u00eb administrat\u00ebn tatimore gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit, nuk mund t\u00eb ndryshohen n\u00eb platform\u00ebn qendrore t\u00eb faturave.<\/p>\n\n\n\n
6. T\u00eb dh\u00ebnat e faturave n\u00eb librin e blerjeve dhe librin e shitjeve duhet t\u00eb jen\u00eb ekzakt\u00ebsisht t\u00eb nj\u00ebjta me t\u00eb dh\u00ebnat n\u00eb faturat q\u00eb i jan\u00eb l\u00ebshuar bler\u00ebsit dhe ato nuk mund t\u00eb ndryshohen n\u00eb platform\u00ebn qendrore t\u00eb faturave. N\u00ebse disa nga t\u00eb dh\u00ebnat e fatur\u00ebs jan\u00eb t\u00eb pasakta, tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn n\u00eb fjal\u00eb do t\u00eb duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese. Vlerat e fatur\u00ebs nuk mund t\u00eb ndryshohen n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe as n\u00eb librin e blerjeve dhe shitjeve, si dhe n\u00ebse ekziston nj\u00eb gabim n\u00eb shum\u00ebn e fatur\u00ebs (pavar\u00ebsisht n\u00ebse fatura \u00ebsht\u00eb me ose pa TVSH) duhet t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb korrigjuese.<\/p>\n\n\n\n
7. Meqen\u00ebse libri i shitjeve dhe blerjeve plot\u00ebsohet automatikisht, tatimpaguesi do t\u00eb duhet vet\u00ebm ta kontrolloj\u00eb at\u00eb dhe t\u00eb jap\u00eb informacione shtes\u00eb n\u00ebse \u00ebsht\u00eb e nevojshme (p\u00ebr shembull n\u00ebse fatura konsiderohet si investim).<\/p>\n\n\n\n
8. Transaksioni q\u00eb nuk \u00ebsht\u00eb regjistruar n\u00eb administrat\u00ebn tatimore nuk mund t\u00eb shtohet n\u00eb lib\u00ebr n\u00ebse fatura nuk \u00ebsht\u00eb fiskalizuar. N\u00eb k\u00ebt\u00eb rast, bler\u00ebsi mund t’i raportoj\u00eb Administrat\u00ebs Tatimore q\u00eb nj\u00eb shit\u00ebs ka l\u00ebshuar fatura q\u00eb nuk jan\u00eb fiskalizuar dhe administrata tatimore do ta kontrolloj\u00eb at\u00eb tatimpagues. P\u00ebr importimin, fiskalizimi do t\u00eb bazohet n\u00eb deklarat\u00ebn doganore t\u00eb d\u00ebrguar nga administrata doganore n\u00eb administrat\u00ebn tatimore.<\/p>\n\n\n\n
9. Libri i shitjeve dhe libri i blerjeve mund t\u00eb shkarkohen nga tatimpaguesi, n\u00eb platform\u00ebn qendrore t\u00eb faturave.<\/p>\n\n\n\n
10. Koha p\u00ebr l\u00ebshimin e fatur\u00ebs \u00ebsht\u00eb e p\u00ebrcaktuar me Ligj dhe pasi procesi i fiskalizimit t\u00eb p\u00ebrfundoj\u00eb, t\u00eb dh\u00ebnat duhet t\u00eb regjistrohen automatikisht n\u00eb librin e shitjeve dhe blerjeve, bazuar n\u00eb dat\u00ebn e l\u00ebshimit t\u00eb fatur\u00ebs ose n\u00ebse l\u00ebshohet nj\u00eb fatur\u00eb p\u00ebrmbledh\u00ebse, bazuar n\u00eb periudh\u00ebn e p\u00ebrcaktuar n\u00eb fatur\u00eb.<\/p>\n\n\n\n
11. N\u00ebse bler\u00ebsi nuk pranon fatur\u00ebn elektronike n\u00eb momentin e verifikimit t\u00eb saj, t\u00eb d\u00ebrguar nga shit\u00ebsi n\u00ebp\u00ebrmjet platform\u00ebs qendrore t\u00eb faturave, at\u00ebher\u00eb kjo fatur\u00eb nuk do t\u00eb regjistrohet n\u00eb librin e blerjes s\u00eb bler\u00ebsit, por do t\u00eb regjistrohet vet\u00ebm n\u00eb librin e shitjeve t\u00eb shit\u00ebsit. Shit\u00ebsi do t\u00eb duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese n\u00ebse do t\u00eb duhet t\u00eb anuloj\u00eb transaksionin nga libri i tij i shitjeve. Vet\u00ebm p\u00ebr k\u00ebt\u00eb rast, fatura korrigjuese nuk do t\u00eb regjistrohet n\u00eb librin e blerjes s\u00eb bler\u00ebsit, pasi fatura origjinale q\u00eb po korrigjohet gjithashtu nuk \u00ebsht\u00eb e regjistruar n\u00eb librin e tij t\u00eb blerjes.<\/p>\n\n\n\n
N\u00ebse bler\u00ebsi q\u00eb ka refuzuar fatur\u00ebn, kryen pages\u00ebn e plot\u00eb apo t\u00eb pjesshme t\u00eb fatur\u00ebs s\u00eb refuzuar n\u00ebp\u00ebrmjet sistemit bankar, at\u00ebher\u00eb kjo fatur\u00eb \u00e7mohet automatikisht e pranuar dhe regjistrohet n\u00eb librin e blerjes s\u00eb bler\u00ebsit pavar\u00ebsisht refuzimit paraprak.<\/p>\n\n\n\n
(Shtuar me Udh\u00ebzimin Nr. 5, dat\u00eb 23.02.2021, botuar n\u00eb Fletoren Zyrtare Nr. 30, dat\u00eb 26.02.2021)<\/p>\n\n\n\n
Faturat e fiskalizuara nga subjekte q\u00eb ushtrojn\u00eb aktivitet n\u00eb fush\u00ebn e telekomunikacionit, sigurimeve, furnizimit t\u00eb energjis\u00eb elektrike dhe ujit p\u00ebr konsumator\u00ebt final\u00eb, si dhe faturat mujore t\u00eb lidhura me kontrata afatgjata leasing dhe fatura t\u00eb ngjashme me to, t\u00eb cilat l\u00ebshohen n\u00eb m\u00ebnyr\u00eb t\u00eb vazhdueshme dhe mbi baz\u00ebn e nj\u00eb kontrate afatgjat\u00eb t\u00eb lidhur paraprakisht nga pal\u00ebt, do t\u00eb \u00e7mohen t\u00eb fiskalizuara automatikisht dhe pavar\u00ebsisht statusit t\u00eb bler\u00ebsit. Me q\u00ebllim regjistrimin e faturave si m\u00eb sip\u00ebr n\u00eb librat e blerjes, t\u00eb gjith\u00eb tatimpaguesit bler\u00ebs duhet t\u00eb sigurohen p\u00ebr t\u00eb p\u00ebrdit\u00ebsuar\/sakt\u00ebsuar t\u00eb dh\u00ebnat e tyre n\u00eb kontrat\u00ebn mbi t\u00eb cil\u00ebn bazohet furnizimi.<\/p>\n\n\n\n
(Ndryshuar me Udh\u00ebzim Nr. 27 dat\u00eb 31.12.2021, botuar n\u00eb Fletoren Zyrtare Nr. 3 dat\u00eb 10.01.2022)<\/p>\n\n\n\n
12. Tatimpaguesi mund t\u00eb rishikoj\u00eb librin e blerjeve dhe librin e shitjeve. Pavar\u00ebsisht k\u00ebsaj t\u00eb drejte p\u00ebr rishikim t\u00eb librave, tatimpaguesi nuk mund t\u00eb shtoj\u00eb n\u00eb libra, fatura q\u00eb nuk jan\u00eb fiskalizuar apo q\u00eb nuk p\u00ebrmbajn\u00eb NIPT-in e tij.<\/p>\n\n\n\n
13. T\u00eb dh\u00ebnat nga librat e blerjeve dhe shitjeve t\u00eb evidentuara deri n\u00eb dit\u00ebn e dhjet\u00eb t\u00eb muajit pasardh\u00ebs, n\u00ebse nuk jan\u00eb deklaruar nga ana e tatimpaguesit, do t\u00eb deklarohen automatikisht. K\u00ebto t\u00eb dh\u00ebna do t\u00eb p\u00ebrdoren p\u00ebr t\u00eb plot\u00ebsuar dhe kontabilizuar deklarat\u00ebn e TVSH-s\u00eb s\u00eb muajit respektiv, pavar\u00ebsisht n\u00ebse tatimpaguesi ka konfirmuar ose jo k\u00ebto t\u00eb dh\u00ebna.<\/p>\n\n\n\n
(Rifomuluar me Udh\u00ebzimin Nr. 5, dat\u00eb 23.02.2021, botuar n\u00eb Fletoren Zyrtare Nr. 30, dat\u00eb 26.02.2021)<\/p>\n\n\n\n
Neni 21<\/p>\n\n\n\n
Pajisjet fiskale dhe zgjidhja software-ike p\u00ebr zbatimin e procedur\u00ebs s\u00eb fiskalizimit<\/p>\n\n\n\n
1. Zgjidhja software-ike p\u00ebr procedur\u00ebn e fiskalizimit<\/p>\n\n\n\n
1.1. Zgjidhja software-ike e p\u00ebrmendur n\u00eb nenin 3, shkronja “k”, t\u00eb Ligjit, n\u00ebnkupton programin e p\u00ebrshtatsh\u00ebm p\u00ebr zbatimin e Ligjit dhe t\u00eb k\u00ebtij udh\u00ebzimi q\u00eb p\u00ebrdoret nga tatimpaguesi dhe q\u00eb \u00ebsht\u00eb e certifikuar nga AKSHI dhe administrata tatimore qendrore.<\/p>\n\n\n\n
1.2. Zgjidhja software-ike p\u00ebr pagesa me para n\u00eb dor\u00eb p\u00ebrmban sh\u00ebrbimet e m\u00ebposhtme t\u00eb fiskalizimit:<\/p>\n\n\n\n
a) regjistrimin e nj\u00eb pajisjeje elektronike t\u00eb faturimit;<\/p>\n\n\n\n
b) regjistrimin e vler\u00ebs fillestare t\u00eb parave n\u00eb ark\u00eb dhe ndryshimet gjat\u00eb dit\u00ebs;<\/p>\n\n\n\n
c) fiskalizimi i faturave t\u00eb l\u00ebshuara.<\/p>\n\n\n\n
1.3. Zgjidhja software-ike p\u00ebr pagesa pa para n\u00eb dor\u00eb p\u00ebrmban nj\u00eb sh\u00ebrbim fiskalizimi p\u00ebr fiskalizimin e faturave.<\/p>\n\n\n\n
1.4. Zgjidhja software-ike p\u00ebr pajisjet e vet\u00ebsh\u00ebrbimit (automat\u00ebt) p\u00ebrmban nj\u00eb sh\u00ebrbim fiskalizimi p\u00ebr regjistrimin e pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit dhe fiskalizimin e t\u00eb dh\u00ebnave t\u00eb shitjeve.<\/p>\n\n\n\n
1.5. Specifikimet teknike p\u00ebr zgjidhjen software-ike publikohen n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
1.6. Nuk nevojitet memorie specifike fiskale (WORM) p\u00ebr procesin e fiskalizimit. Sidoqoft\u00eb, secila fatur\u00eb e l\u00ebshuar duhet t\u00eb ruhet nga tatimpaguesi q\u00eb l\u00ebshon fatura, n\u00eb sistemin e tij elektronik t\u00eb informacionit (n\u00eb kujtes\u00ebn e pajisjeve elektronike t\u00eb p\u00ebrdorura p\u00ebr l\u00ebshimin e faturave, ose n\u00eb nj\u00eb server tjet\u00ebr, ose n\u00eb kujtes\u00eb t\u00eb jashtme) gjat\u00eb periudh\u00ebs s\u00eb ruajtjes t\u00eb p\u00ebrcaktuar n\u00eb ligjin p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, p\u00ebr t\u00eb garantuar q\u00eb fatura mund t\u00eb paraqitet, n\u00ebse k\u00ebrkohet, brenda nj\u00eb kohe t\u00eb arsyeshme, n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb si\u00e7 k\u00ebrkohet menj\u00ebher\u00eb, p\u00ebrfshir\u00eb n\u00eb rastin pas procesit t\u00eb konvertimit, n\u00eb nj\u00eb form\u00eb t\u00eb lexueshme n\u00eb ekran ose e printuar. Duhet t\u00eb jet\u00eb e mundur q\u00eb t\u00eb kontrollohet se informacioni nd\u00ebrmjet skedarit origjinal elektronik dhe dokumentit t\u00eb lexuesh\u00ebm nuk ka ndryshuar.<\/p>\n\n\n\n
1.7. K\u00ebrkesa p\u00ebr mjedis fizik me siguri t\u00eb lart\u00eb lidhet me mjedisin e kompjuterit ku ruhet certifikata digjitale. Kompanit\u00eb e TI-s\u00eb duhet t\u00eb garantojn\u00eb se ekzistojn\u00eb kontrolle p\u00ebr aksesin sipas standardit t\u00eb industris\u00eb, t\u00eb cilat parandalojn\u00eb nxjerrjen\/eksportimin e paautorizuar t\u00eb certifikat\u00ebs digjitale.<\/p>\n\n\n\n
1.8. Zgjidhja e software-it mund t\u00eb p\u00ebrdoret n\u00eb \u00e7do pajisje elektronike, pavar\u00ebsisht nga m\u00ebnyra e pages\u00ebs s\u00eb fatur\u00ebs dhe nuk nevojitet asnj\u00eb autorizim nga administrata tatimore qendrore ose autoritet tjet\u00ebr p\u00ebr k\u00ebt\u00eb pajisje elektronike. Gjithashtu, faturat mund t\u00eb printohen n\u00eb \u00e7do printer.<\/p>\n\n\n\n
1.9. \u00c7do fatur\u00eb do t\u00eb fiskalizohet vet\u00ebm nj\u00eb her\u00eb, n\u00eb shumic\u00ebn e rasteve nga l\u00ebshuesi i fatur\u00ebs, por n\u00eb raste t\u00eb ve\u00e7anta t\u00eb p\u00ebrcaktuara me ligj, kur shit\u00ebsi nuk e fiskalizon fatur\u00ebn, at\u00ebher\u00eb procedur\u00ebn e fiskalizimit duhet ta kryej\u00eb bler\u00ebsi.<\/p>\n\n\n\n
2. Testimi i sistemit t\u00eb fiskalizimit para fillimit t\u00eb l\u00ebshimit t\u00eb faturave<\/p>\n\n\n\n
2.1. Sipas Ligjit, tatimpaguesi q\u00eb l\u00ebshon fatura mund t\u00eb kryej\u00eb testimin e t\u00eb dh\u00ebnave t\u00eb fatur\u00ebs dhe mesazhit t\u00eb fatur\u00ebs q\u00eb duhet t’i d\u00ebrgohet administrat\u00ebs tatimore gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit, duke marr\u00eb certifikat\u00ebn p\u00ebr mjedisin e prov\u00ebs n\u00eb p\u00ebrputhje me nenin 23 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
2.2. Sistemi i prov\u00ebs duhet t\u00eb zbatohet p\u00ebrmes procedur\u00ebs s\u00eb parashikuar n\u00eb nenin 23 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
2.3. Testimi i procesit t\u00eb shk\u00ebmbimit t\u00eb mesazheve do t\u00eb b\u00ebhet n\u00eb nj\u00eb mjedis prove, duke hyr\u00eb n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore, n\u00eb p\u00ebrputhje me nenin 23 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
2.4. Procesi i testimit t\u00eb informacionit t\u00eb t\u00eb dh\u00ebnave t\u00eb fatur\u00ebs do t\u00eb kryhet sipas procedur\u00ebs s\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 2.3 t\u00eb k\u00ebtij neni, s\u00eb bashku me verifikimin shtes\u00eb t\u00eb t\u00eb dh\u00ebnave t\u00eb fatur\u00ebs, sipas nj\u00eb grupi specifik t\u00eb rregullave dhe kthimit t\u00eb nj\u00eb mesazhi q\u00eb tregon se jan\u00eb p\u00ebrmbushur rregullat.<\/p>\n\n\n\n
3. K\u00ebrkesat e memories<\/p>\n\n\n\n
3.1. Sipas nenit 3, shkronja “k”, t\u00eb Ligjit, pajisjet fiskale me q\u00ebllim t\u00eb kryerjes s\u00eb procedur\u00ebs s\u00eb fiskalizimit p\u00ebr faturat p\u00ebr shitjen e mallrave dhe ofrimin e sh\u00ebrbimeve t\u00eb paguara me para n\u00eb dor\u00eb, p\u00ebrb\u00ebhen nga nj\u00eb pajisje elektronike e faturimit e aft\u00eb t\u00eb ruaj\u00eb t\u00eb gjith\u00eb informacionin n\u00eb memorie t\u00eb sigurt n\u00eb lidhje me t\u00eb dh\u00ebnat fiskale p\u00ebr faturat e l\u00ebshuara dhe t\u00eb gjitha t\u00eb dh\u00ebnat e tjera t\u00eb k\u00ebrkuara (p\u00ebr shembull, gjendjen e parave n\u00eb ark\u00eb).<\/p>\n\n\n\n
3.2. Memoria e sigurt, p\u00ebrkat\u00ebsisht vendruajtja e mbrojtur, duhet t\u00eb jet\u00eb nj\u00eb lloj WORM (Shkruaj nj\u00eb her\u00eb, Lexo shum\u00eb her\u00eb), do t\u00eb thot\u00eb q\u00eb asnj\u00eb e dh\u00ebn\u00eb nuk mund t\u00eb ndryshohet pasi t\u00eb shkruhet brenda memories dhe gjithashtu nuk duhet t\u00eb jet\u00eb e mundur q\u00eb e dh\u00ebna t\u00eb fshihet ose t\u00eb rishkruhet, por funksionaliteti i leximit t\u00eb ruhet pa kufi dhe mund t\u00eb bazohet ose n\u00eb hardware (p\u00ebr shembull kart\u00eb SD, memorie fiskale ose t\u00eb ngjashme) ose n\u00eb ndarjen e siguruar virtuale t\u00eb memories ekzistuese t\u00eb pajisjes.<\/p>\n\n\n\n
3.3. Kapaciteti i memories duhet t\u00eb jet\u00eb s\u00eb paku 4 GB p\u00ebr \u00e7do pajisje elektronike t\u00eb parave<\/p>\n\n\n\n
cash q\u00eb p\u00ebrdoret p\u00ebr l\u00ebshimin e faturave.<\/p>\n\n\n\n
3.4. N\u00ebse p\u00ebrdoret ndarja virtuale e memories s\u00eb sigurt, Firmware-i p\u00ebr nj\u00eb memorie t\u00eb till\u00eb t\u00eb siguruar virtuale, duhet t\u00eb n\u00ebnshkruhet me nj\u00eb certifikat\u00eb t\u00eb vlefshme t\u00eb njohur vet\u00ebm p\u00ebr prodhuesin, q\u00eb do t\u00eb thot\u00eb se mund t\u00eb ngarkohet vet\u00ebm nj\u00eb her\u00eb gjat\u00eb procesit t\u00eb prodhimit. N\u00eb rast se nj\u00eb certifikat\u00eb e till\u00eb b\u00ebhet e njohur publikisht, ajo nuk do t\u00eb jet\u00eb m\u00eb e vlefshme dhe prodhuesi do t\u00eb duhet t\u00eb p\u00ebrmir\u00ebsoj\u00eb\/z\u00ebvend\u00ebsoj\u00eb t\u00eb gjitha pajisjet e tilla n\u00eb terren.<\/p>\n\n\n\n
3.5. N\u00eb rastin e nj\u00eb zgjidhje hardware ose p\u00ebr pajisjen elektronike t\u00eb parave t\u00eb gatshme me zgjidhje software-ike p\u00ebrb\u00ebr\u00ebse dhe memorie t\u00eb sigurt p\u00ebr l\u00ebshimin e faturave dhe procedur\u00ebs s\u00eb fiskalizimit ose memorie thjesht t\u00eb siguruar (memoria e jashtme HW, pra karta e sigurt ose e ngjashme), t\u00eb gjith\u00eb \u00e7ipet p\u00ebrb\u00ebr\u00ebs t\u00eb kontakteve t\u00eb memories ose media t\u00eb tjera (p\u00ebrve\u00e7 port\u00ebs s\u00eb komunikimit) nuk duhet t\u00eb jen\u00eb t\u00eb arritshme p\u00ebr p\u00ebrdoruesit, pra p\u00ebr tatimpaguesin q\u00eb l\u00ebshon fatura. \u00cbsht\u00eb e nevojshme t\u00eb p\u00ebrdoret nj\u00eb material i p\u00ebrshtatsh\u00ebm jo i heqsh\u00ebm, i cili do t\u00eb mbroj\u00eb hyrjen fizike n\u00eb media q\u00eb p\u00ebrdoret p\u00ebr ruajtje t\u00eb mbrojtur. Prodhuesi duhet t\u00eb siguroj\u00eb q\u00eb nj\u00eb zgjidhje e till\u00eb t\u00eb mbrohet nga sulmuesit e jasht\u00ebm, t\u00eb cil\u00ebt mund t\u00eb modifikojn\u00eb t\u00eb dh\u00ebnat e ruajtura.<\/p>\n\n\n\n
3.6. Prodhuesi i zgjidhjes software-ike p\u00ebr pajisjet elektronike t\u00eb faturimit, mund t\u00eb zgjedh\u00eb t\u00eb hartoj\u00eb ose t\u00eb p\u00ebrdor\u00eb mjete t\u00eb tjera t\u00eb p\u00ebrshtatshme dhe t\u00eb sigurta p\u00ebr mbrojtjen e t\u00eb dh\u00ebnave, p\u00ebr shembull teknologjia e pal\u00ebve t\u00eb treta, ku lloji i memories WORM sigurohet nga nj\u00eb proces prodhimi standard (p\u00ebr shembull, kartat SD t\u00eb specializuara). N\u00eb rast t\u00eb p\u00ebrdorimit t\u00eb teknologjis\u00eb s\u00eb pal\u00ebve t\u00eb treta (pra karta SD) komunikimi midis kujtes\u00ebs s\u00eb pal\u00ebs s\u00eb tret\u00eb dhe zgjidhjes s\u00eb software-it duhet t\u00eb jet\u00eb i koduar, duke p\u00ebrdorur teknologji t\u00eb p\u00ebrshtatshme (pra PKI). Prodhuesi duhet t\u00eb siguroj\u00eb q\u00eb t\u00eb gjitha mesazhet e shk\u00ebmbyera midis zgjidhjes software-ike t\u00eb certifikuar dhe ruajtjes s\u00eb mbrojtur nuk mund t\u00eb modifikohen, interceptohen, kopjohen ose preken diku tjet\u00ebr p\u00ebrpara se ato t\u00eb shkruhen p\u00ebrgjithmon\u00eb n\u00eb memorien e sigurt. Prodhuesi duhet t\u00eb siguroj\u00eb q\u00eb nj\u00eb sulmues i jasht\u00ebm ose nj\u00eb software i jasht\u00ebm malware apo virus nuk mund t\u00eb nd\u00ebrpres\u00eb komunikimin midis zgjidhjes software-ike t\u00eb certifikuar dhe memories s\u00eb siguruar, p\u00ebr shembull duke krijuar memorie sekondare virtuale t\u00eb fshir\u00eb ose me ndonj\u00eb metod\u00eb p\u00ebr t\u00eb mashtruar software-in p\u00ebr t\u00eb ruajtur t\u00eb dh\u00ebna n\u00eb ndonj\u00eb memorie tjet\u00ebr, p\u00ebrve\u00e7 memories s\u00eb siguruar.<\/p>\n\n\n\n
3.7. Prodhuesi i zgjidhjes software-ike t\u00eb certifikuar duhet t\u00eb p\u00ebrdor\u00eb metod\u00ebn e duhur unike p\u00ebr ruajtjen e t\u00eb dh\u00ebnave t\u00eb p\u00ebrhershme n\u00eb memorien fiskale. N\u00ebse nj\u00eb zgjidhje e jashtme software-ike e certifikuar (aplikacion cloud) p\u00ebrdoret p\u00ebr l\u00ebshimin e faturave dhe procedur\u00ebn e fiskalizimit, duhet t\u00eb komunikoj\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb koduar me memorien e sigurt.<\/p>\n\n\n\n
3.8. Certifikata digjitale e l\u00ebshuar nga AKSHI duhet t\u00eb kopjohet n\u00eb memorien e sigurt. Memoria e sigurt do t\u00eb p\u00ebrmbaj\u00eb hap\u00ebsir\u00eb p\u00ebr t\u00eb pakt\u00ebn 20 t\u00eb dh\u00ebna autentifikimi dhe identifikimi (certifikata digjitale), ku gjithmon\u00eb p\u00ebrdoren vet\u00ebm grupet e t\u00eb dh\u00ebnave t\u00eb fundit t\u00eb autentifikimit dhe identifikimit. T\u00eb dh\u00ebnat e autentifikimit dhe identifikimit t\u00eb ngarkimit duhet t\u00eb jen\u00eb t\u00eb arritshme si parazgjedhje.<\/p>\n\n\n\n
3.9. Certifikata digjitale e tatimpaguesit (pjes\u00eb e t\u00eb dh\u00ebnave t\u00eb v\u00ebrtetimit) duhet t\u00eb p\u00ebrdoret kur n\u00ebnshkruhen mesazhe t\u00eb t\u00eb dh\u00ebnave vet\u00ebm nga memoria e sigurt dhe n\u00ebse memoria nuk \u00ebsht\u00eb e arritshme, tatimpaguesi nuk mund t\u00eb n\u00ebnshkruaj\u00eb mesazhin e t\u00eb dh\u00ebnave.<\/p>\n\n\n\n
3.10. N\u00eb rastin kur nuk ka m\u00eb hap\u00ebsir\u00eb t\u00eb lir\u00eb p\u00ebr mbushjen e memories s\u00eb sigurt, zgjidhja e software-it nuk lejon q\u00eb tatimpaguesi t\u00eb krijoj\u00eb, l\u00ebshoj\u00eb dhe printoj\u00eb fatura q\u00eb duhet t\u00eb ruhen ndryshe n\u00eb memorien e mbrojtur, derisa memoria e till\u00eb e mbushur t\u00eb z\u00ebvend\u00ebsohet me memorie t\u00eb re. Tatimpaguesi duhet t\u00eb ruaj\u00eb memorien e mbushur p\u00ebr gjith\u00eb periudh\u00ebn p\u00ebr ruajtjen e faturave, sipas k\u00ebrkesave t\u00eb Ligjit. Zgjidhja software-ike duhet t\u00eb ket\u00eb mekaniz\u00ebm paralajm\u00ebrues q\u00eb tatimpaguesi t\u00eb jet\u00eb n\u00eb gjendje t\u00eb z\u00ebvend\u00ebsoj\u00eb ose shtoj\u00eb memorie shtes\u00eb n\u00ebse \u00ebsht\u00eb e nevojshme.<\/p>\n\n\n\n
3.11. Verifikimi i k\u00ebrkesave t\u00eb memories t\u00eb p\u00ebrshkruara n\u00eb k\u00ebt\u00eb nen do t\u00eb jet\u00eb pjes\u00eb e procedur\u00ebs s\u00eb certifikimit t\u00eb zgjidhjes software-ike p\u00ebr l\u00ebshimin e faturave dhe procedur\u00ebn e fiskalizimit.<\/p>\n\n\n\n
Neni 22<\/p>\n\n\n\n
Certifikata elektronike<\/p>\n\n\n\n
Procedura p\u00ebr marrjen e nj\u00eb certifikate digjitale p\u00ebr autentifikimin e tatimpaguesit q\u00eb l\u00ebshon fatura dhe p\u00ebr n\u00ebnshkrimin elektronik t\u00eb \u00e7do mesazhi fiskalizimi, p\u00ebrshkruhet n\u00eb Vendimin e K\u00ebshillit t\u00eb Ministrave.<\/p>\n\n\n\n
Neni 23<\/p>\n\n\n\n
Zbatimi i procedur\u00ebs s\u00eb fiskalizimit t\u00eb fatur\u00ebs<\/p>\n\n\n\n
1. Procesi i shk\u00ebmbimit t\u00eb t\u00eb dh\u00ebnave mes tatimpaguesit q\u00eb l\u00ebshon fatura dhe administrat\u00ebs tatimore<\/p>\n\n\n\n
1.1. Procesi i shk\u00ebmbimit t\u00eb t\u00eb dh\u00ebnave midis tatimpaguesit dhe sistemit t\u00eb informacionit t\u00eb administrat\u00ebs tatimore p\u00ebr q\u00ebllimin e fiskalizimit t\u00eb fatur\u00ebs fillon kur operatori krijon nj\u00eb fatur\u00eb n\u00eb pajisjen elektronike, e cila do t’i l\u00ebshohet bler\u00ebsit.<\/p>\n\n\n\n
1.2. Procesi i shk\u00ebmbimit t\u00eb t\u00eb dh\u00ebnave, sipas pik\u00ebs 1.1. t\u00eb k\u00ebtij neni, p\u00ebrb\u00ebhet nga hapat e m\u00ebposht\u00ebm:<\/p>\n\n\n\n
a) pika e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura (e cila mund t\u00eb jet\u00eb pajisja elektronike e p\u00ebrdorur ose sistemi i p\u00ebrdorur i informacionit) p\u00ebrgatit informacionet p\u00ebr fatur\u00ebn dhe bazuar n\u00eb to, llogarit numrin e siguris\u00eb s\u00eb l\u00ebshuesit t\u00eb fatur\u00ebs (NSLF);<\/p>\n\n\n\n
b) pika e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura duhet t\u00eb p\u00ebrgatis\u00eb mesazhin e k\u00ebrkes\u00ebs XML dhe ta n\u00ebnshkruaj\u00eb at\u00eb elektronikisht me \u00e7el\u00ebsin privat t\u00eb certifikat\u00ebs elektronike t\u00eb aplikacionit, l\u00ebshuar p\u00ebr tatimpaguesin q\u00eb l\u00ebshon fatura me q\u00ebllim t\u00eb fiskalizimit;<\/p>\n\n\n\n
c) pika e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura nis nj\u00eb komunikim t\u00eb sigurt me nj\u00eb drejtim, nd\u00ebrsa serveri i administrat\u00ebs tatimore paraqitet me certifikat\u00ebn e serverit;<\/p>\n\n\n\n
\u00e7) pasi t\u00eb jet\u00eb vendosur me sukses komunikimi i sigurt, b\u00ebhet nj\u00eb thirrje e sh\u00ebrbimit t\u00eb fiskalizimit;<\/p>\n\n\n\n
d) sistemi i informacionit t\u00eb administrat\u00ebs tatimore merr dhe p\u00ebrpunon mesazhin e k\u00ebrkes\u00ebs. N\u00ebse k\u00ebrkesa p\u00ebrpunohet me sukses, sistemi i administrimit t\u00eb administrat\u00ebs tatimore p\u00ebrgatit nj\u00eb mesazh p\u00ebrgjigjeje XML q\u00eb p\u00ebrmban NIVF, e n\u00ebnshkruan n\u00eb m\u00ebnyr\u00eb elektronike me \u00e7el\u00ebsin privat t\u00eb aplikacionit t\u00eb certifikat\u00ebs digjitale dhe e d\u00ebrgon n\u00eb pik\u00ebn e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura;<\/p>\n\n\n\n
dh) pika e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura merr nj\u00eb mesazh p\u00ebrgjigjeje dhe verifikon n\u00ebnshkrimin elektronik me \u00e7el\u00ebsin publik t\u00eb certifikat\u00ebs elektronike t\u00eb aplikacionit;<\/p>\n\n\n\n
e) operatori q\u00eb l\u00ebshon fatura, pas k\u00ebsaj do t\u00eb printoj\u00eb fatur\u00ebn dhe do t’ia dor\u00ebzoj\u00eb konsumatorit (p\u00ebr transaksione me para n\u00eb dor\u00eb) ose do t’ia d\u00ebrgoj\u00eb fatur\u00ebn n\u00eb form\u00eb elektronike konsumatorit (p\u00ebr transaksione pa para n\u00eb dor\u00eb, si\u00e7 p\u00ebrcaktohet n\u00eb nenet 24 dhe 25 t\u00eb Ligjit), me NIVF si nj\u00eb nga element\u00ebt e detyruesh\u00ebm t\u00eb secil\u00ebs fatur\u00eb.<\/p>\n\n\n\n
2. L\u00ebshimi i faturave kur ndodh nj\u00eb gabim gjat\u00eb procesit t\u00eb fiskalizimit<\/p>\n\n\n\n
2.1. N\u00ebse gabimi i m\u00ebposht\u00ebm ndodh kur p\u00ebrpunohet mesazhi i k\u00ebrkes\u00ebs, si\u00e7 referohet n\u00eb paragrafin 1 t\u00eb k\u00ebtij neni, gabimi i sistemit ndodh gjat\u00eb p\u00ebrpunimit t\u00eb k\u00ebrkes\u00ebs, ose ka nj\u00eb gabim teknik, ose gabimi lidhet me certifikat\u00ebn digjitale, sistemi i informacionit t\u00eb administrat\u00ebs tatimore qendrore do t\u00eb kthej\u00eb nj\u00eb mesazh XML si p\u00ebrgjigje p\u00ebr pajisjen elektronike t\u00eb tatimpaguesit q\u00eb l\u00ebshon fatur\u00eb, i cili p\u00ebrmban p\u00ebrshkrimin e gabimit. N\u00eb k\u00ebt\u00eb rast, mesazhi i p\u00ebrgjigjes nuk p\u00ebrfshin NIVF-n\u00eb dhe:<\/p>\n\n\n\n
a) operatori n\u00eb pajisjen elektronike t\u00eb faturimit ia l\u00ebshon fatur\u00ebn klientit pa NIVF;<\/p>\n\n\n\n
b) operatori n\u00eb pajisjen elektronike q\u00eb l\u00ebshon fatura elektronike ose mir\u00ebmbajt\u00ebsi i software-it, do t\u00eb korrigjoj\u00eb gabimin dhe do t\u00eb p\u00ebrs\u00ebris\u00eb procesin derisa t\u00eb marr\u00eb NIVF-n\u00eb. Mesazhi i p\u00ebrs\u00ebritur XML duhet t\u00eb jet\u00eb i nj\u00ebjt\u00eb me nj\u00eb sh\u00ebnim shtes\u00eb, q\u00eb tregon se \u00ebsht\u00eb nj\u00eb veprim i p\u00ebrs\u00ebritur. N\u00ebse ky sh\u00ebnim mungon ose NSLF \u00ebsht\u00eb e ndryshme nga NSLF e printuar n\u00eb fatur\u00ebn e l\u00ebshuar, mesazhi do t\u00eb regjistrohet si nj\u00eb proces krejt\u00ebsisht i ndrysh\u00ebm i l\u00ebshimit t\u00eb fatur\u00ebs. N\u00eb rast t\u00eb transaksionit pa para n\u00eb dor\u00eb, kur duhet t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb elektronike, vet\u00ebm pasi fatura \u00ebsht\u00eb fiskalizuar me sukses, shit\u00ebsi mund t\u00eb l\u00ebshoj\u00eb dhe t’i d\u00ebrgoj\u00eb bler\u00ebsit fatur\u00ebn elektronike.<\/p>\n\n\n\n
2.2. Procesi i l\u00ebshimit t\u00eb faturave t\u00eb klientit n\u00eb rastin e transaksioneve me para n\u00eb dor\u00eb nuk duhet t\u00eb pengohet nga nj\u00eb gabim i sistemit ose teknik. Sidoqoft\u00eb, tatimpaguesi q\u00eb l\u00ebshon fatura \u00ebsht\u00eb i detyruar t\u00eb p\u00ebrs\u00ebris\u00eb procesin e p\u00ebrmendur sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni dhe t\u00eb d\u00ebrgoj\u00eb mesazhin m\u00eb pas, jo m\u00eb von\u00eb se 48 or\u00eb, nga momenti i l\u00ebshimit t\u00eb fatur\u00ebs pa NIVF.<\/p>\n\n\n\n
2.3. N\u00ebse gjat\u00eb p\u00ebrpunimit t\u00eb k\u00ebrkes\u00ebs s\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, ndodh ndonj\u00eb gabim tjet\u00ebr i p\u00ebrmendur n\u00eb pik\u00ebn 9 t\u00eb k\u00ebtij neni, p\u00ebrve\u00e7 atyre t\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 2.1 t\u00eb k\u00ebtij neni, sistemi i informacionit t\u00eb administrat\u00ebs tatimore qendrore do t\u00eb kthej\u00eb nj\u00eb p\u00ebrgjigje, mesazh XML, e cila p\u00ebrmban nj\u00eb p\u00ebrshkrim gabimi. N\u00eb k\u00ebt\u00eb rast, mesazhi i p\u00ebrgjigjes nuk do t\u00eb p\u00ebrmbaj\u00eb nj\u00eb NIVF dhe operatori nuk mund t\u00eb l\u00ebshoj\u00eb fatur\u00ebn tek klienti derisa t\u00eb zgjidh\u00eb gabimin dhe t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn e p\u00ebrmendur n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
2.4. Vet\u00ebm kur tatimpaguesi q\u00eb l\u00ebshon fatura merr mesazhin e p\u00ebrgjigjes s\u00eb sakt\u00eb nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore q\u00eb p\u00ebrmban NIVF, ai mund t\u00eb jet\u00eb i sigurt se fatura \u00ebsht\u00eb raportuar n\u00eb administrat\u00ebn tatimore.<\/p>\n\n\n\n
2.5. Tatimpaguesit, t\u00eb cil\u00ebt sipas ligjit p\u00ebr procedurat tatimore, jan\u00eb n\u00eb regjistrin pasiv t\u00eb administrat\u00ebs tatimore, nuk duhet t\u00eb l\u00ebshojn\u00eb ose marrin fatura p\u00ebr q\u00ebllime biznesi, p\u00ebrve\u00e7se kur ata ndryshojn\u00eb statusin e tyre. E nj\u00ebjta gj\u00eb vlen edhe n\u00ebse tatimpaguesit kan\u00eb aplikuar p\u00ebr \u00e7regjistrimin e aktivitetit t\u00eb biznesit dhe kan\u00eb \u00e7regjistruar aktivitetin e tyre t\u00eb biznesit.<\/p>\n\n\n\n
3. Koha maksimale e marrjes s\u00eb mesazhit t\u00eb p\u00ebrgjigjes<\/p>\n\n\n\n
3.1. Koha maksimale (afati kohor) q\u00eb pik\u00ebs s\u00eb hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura i duhet t\u00eb pres\u00eb nj\u00eb mesazh p\u00ebrgjigjeje nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore, p\u00ebrcaktohet nga vet\u00eb tatimpaguesi.<\/p>\n\n\n\n
3.2. Tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb b\u00ebj\u00eb nj\u00eb vler\u00ebsim t\u00eb koh\u00ebs, duke marr\u00eb parasysh llojin dhe disponueshm\u00ebrin\u00eb e lidhjes n\u00eb internet q\u00eb ai\/ ajo p\u00ebrdor dhe koh\u00ebn e pranueshme p\u00ebr marrjen e nj\u00eb p\u00ebrgjigjeje. Vler\u00ebsimi gjithashtu duhet t\u00eb marr\u00eb n\u00eb konsiderat\u00eb koh\u00ebn maksimale prej 2 sekondash gjat\u00eb s\u00eb cil\u00ebs sistemi informativ i administrat\u00ebs tatimore duhet t\u00eb p\u00ebrpunoj\u00eb mesazhin e k\u00ebrkes\u00ebs dhe t\u00eb kthej\u00eb mesazhin e p\u00ebrgjigjes (koha q\u00eb nga momenti kur mesazhi i k\u00ebrkes\u00ebs hyn n\u00eb sistem deri sa t\u00eb dal\u00eb mesazhi i p\u00ebrgjigjes nga sistemi).<\/p>\n\n\n\n
4. Grupi i t\u00eb dh\u00ebnave p\u00ebr fiskalizimin<\/p>\n\n\n\n
4.1. Grupi i t\u00eb dh\u00ebnave p\u00ebr procesin e fiskalizimit t\u00eb fatur\u00ebs, i cili d\u00ebrgohet gjat\u00eb secilit proces t\u00eb fiskalizimit t\u00eb fatur\u00ebs n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore, \u00ebsht\u00eb specifikuar n\u00eb specifikimet funksionale t\u00eb sh\u00ebrbimit t\u00eb fiskalizimit, t\u00eb publikuar n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore qendore.<\/p>\n\n\n\n
4.2. Procedura e fiskalizimit p\u00ebr importimin e mallrave do t\u00eb p\u00ebrdor\u00eb t\u00eb dh\u00ebnat q\u00eb i jan\u00eb d\u00ebrguar administrat\u00ebs tatimore nga administrata doganore n\u00eb deklarat\u00ebn doganore, k\u00ebshtu q\u00eb fiskalizimi i faturave nga jasht\u00eb do t\u00eb bazohet n\u00eb t\u00eb dh\u00ebnat e paracaktuara dhe tatimpaguesi do t\u00eb duhet t\u00eb shtoj\u00eb vet\u00ebm informacionin q\u00eb mungon, sipas nenit 25 t\u00eb k\u00ebtij udh\u00ebzimi, nga fatura e tatimpaguesit t\u00eb huaj. Fiskalizimi do t\u00eb bazohet n\u00eb deklarat\u00ebn doganore, k\u00ebshtu q\u00eb vet\u00ebm pasi t\u00eb marr\u00eb deklarat\u00ebn doganore lind detyrimi p\u00ebr fiskalizimin e fatur\u00ebs.<\/p>\n\n\n\n
5. Protokollet dhe mekanizmat e siguris\u00eb p\u00ebr shk\u00ebmbimin e mesazheve<\/p>\n\n\n\n
5.1. Tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura duhet t\u00eb sigurojn\u00eb mb\u00ebshtetje n\u00eb pajisje (hardware) dhe programe (software) p\u00ebr shk\u00ebmbimin e mesazheve me pik\u00ebn e hyrjes s\u00eb sistemit t\u00eb informacionit t\u00eb administrat\u00ebs tatimore, si dhe p\u00ebr zbatimin e procedur\u00ebs s\u00eb fiskalizimit.<\/p>\n\n\n\n
5.2. Zgjedhja e pajisjeve \u00ebsht\u00eb p\u00ebrgjegj\u00ebsi e tatimpaguesit dhe ky informacion nuk \u00ebsht\u00eb i nevojsh\u00ebm t\u00eb raportohet n\u00eb administrat\u00ebn tatimore. Zgjedhja e software-it \u00ebsht\u00eb gjithashtu p\u00ebrgjegj\u00ebsi e tatimpaguesit, por ai mund t\u00eb zgjedh\u00eb vet\u00ebm nj\u00eb software q\u00eb \u00ebsht\u00eb i certifikuar nga AKSHI dhe administrata tatimore qendrore. Informacioni mbi prodhuesit e software-ve dhe zgjidhjen software-ike t\u00eb zgjedhur duhet t’i raportohet administrat\u00ebs tatimore:<\/p>\n\n\n\n
a) gjat\u00eb regjistrimit t\u00eb par\u00eb prov\u00eb n\u00eb sistemin e fiskalizimit t\u00eb pajisjes elektronike t\u00eb faturimit p\u00ebr transaksione me para n\u00eb dor\u00eb;<\/p>\n\n\n\n
b) n\u00eb formularin \u201cInformacion p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit\u201d, p\u00ebrcaktuar n\u00eb nenin 17 t\u00eb k\u00ebtij udh\u00ebzimi n\u00eb nivelin e \u00e7do vendi t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit (vet\u00ebm mir\u00ebmbajt\u00ebsi i zgjidhjes software-ike) dhe p\u00ebr transaksionet me para n\u00eb dor\u00eb n\u00eb formularin \u201cRegjistrimi i pajisjeve elektronike t\u00eb faturimit\u201d, t\u00eb p\u00ebrcaktuar n\u00eb nenin 17 t\u00eb k\u00ebtij udh\u00ebzimi, kur tatimpaguesi q\u00eb l\u00ebshon fatura kryen veprimtari biznesi n\u00eb zon\u00ebn ku nuk ka lidhje n\u00eb internet;<\/p>\n\n\n\n
c) si element i detyruesh\u00ebm, n\u00eb secilin mesazh k\u00ebrkese gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit p\u00ebr faturat elektronike.<\/p>\n\n\n\n
6. K\u00ebrkesat online (n\u00eb internet)<\/p>\n\n\n\n
6.1. N\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mund t\u00eb lidheni me sistemin e informacionit t\u00eb administrat\u00ebs tatimore, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb plot\u00ebsoj\u00eb k\u00ebrkesat e m\u00ebposhtme online:<\/p>\n\n\n\n
a) lloji i rrjetit: Internet;<\/p>\n\n\n\n
b) portet e k\u00ebrkuara t\u00eb hapura TCP (Transferimi i Protokollit t\u00eb Kontrollit) sipas CIS \u2013 8849;<\/p>\n\n\n\n
c) shpejt\u00ebsi e mjaftueshme interneti.<\/p>\n\n\n\n
6.2. Tatimpaguesi q\u00eb l\u00ebshon fatura, p\u00ebrcakton xhiron e duhur n\u00eb m\u00ebnyr\u00eb t\u00eb pavarur n\u00eb baz\u00eb t\u00eb numrit t\u00eb mesazheve p\u00ebr sekond\u00eb n\u00eb momentin e ngarkes\u00ebs maksimale.<\/p>\n\n\n\n
6.3. Zgjidhja software-ike e tatimpaguesit p\u00ebr t\u00eb realizuar procedur\u00ebn e fiskalizimit t\u00eb p\u00ebrcaktuar n\u00eb nenin 21 t\u00eb k\u00ebtij udh\u00ebzimi, duhet t\u00eb plot\u00ebsoj\u00eb kushtet e m\u00ebposhtme:<\/p>\n\n\n\n
a) Standardet e Krijimit t\u00eb Klient\u00ebve \u00cbS-I;<\/p>\n\n\n\n
b) Lloji i dokumentit t\u00eb sh\u00ebrbimit-fjal\u00eb p\u00ebr fjal\u00eb; dhe<\/p>\n\n\n\n
c) Protokolli i aplikimit t\u00eb SOAP\/HTTPS (SOAP 1.1).<\/p>\n\n\n\n
7. Protokolli i komunikimit<\/p>\n\n\n\n
7.1. Sistemi i informacionit t\u00eb administrat\u00ebs tatimore, p\u00ebr q\u00ebllimet e procedur\u00ebs s\u00eb fiskalizimit t\u00eb faturave t\u00eb l\u00ebshuara, \u00ebsht\u00eb i disponuesh\u00ebm n\u00eb dy mjedise:<\/p>\n\n\n\n
a) mjedisi i prov\u00ebs; dhe<\/p>\n\n\n\n
b) mjedisi i prodhimit.<\/p>\n\n\n\n
7.2. Mjedisi i prov\u00ebs dhe prodhimit t\u00eb sistemit t\u00eb informacionit t\u00eb administrat\u00ebs tatimore ndryshojn\u00eb nga adresat dhe certifikatat e ndryshme t\u00eb pik\u00ebs s\u00eb hyrjes.<\/p>\n\n\n\n
7.3. Regjistri i Certifikatave Elektronike t\u00eb AKSHI-t do t\u00eb jet\u00eb ofruesi i PKI-s\u00eb dhe AKSHI do t\u00eb l\u00ebshoj\u00eb dy certifikata t\u00eb ndryshme p\u00ebr mjediset e prov\u00ebs dhe t\u00eb prodhimit.<\/p>\n\n\n\n
7.4. P\u00ebrdorimi i certifikat\u00ebs nga ana e sistemit t\u00eb informacionit t\u00eb administrat\u00ebs tatimore n\u00eb pik\u00ebn e hyrjes \u00ebsht\u00eb:<\/p>\n\n\n\n
a) vendosja e nj\u00eb lidhjeje t\u00eb sigurt me sistemin e informacionit;<\/p>\n\n\n\n
b) n\u00ebnshkrimi elektronik i mesazheve.<\/p>\n\n\n\n
7.5. Shk\u00ebmbimi i informacionit nd\u00ebrmjet sistemit t\u00eb informacionit dhe pik\u00ebs s\u00eb hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura b\u00ebhet p\u00ebrmes nj\u00eb sh\u00ebrbimi n\u00eb internet duke p\u00ebrdorur mesazhe XML.<\/p>\n\n\n\n
7.6. Komunikimi me sistemin e informacionit mbrohet nga nj\u00eb kodim i sigurt n\u00eb fush\u00ebn e transportit.<\/p>\n\n\n\n
7.7. Tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura, hyjn\u00eb n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore CIS, duke filluar nj\u00eb lidhje t\u00eb sigurt me nj\u00eb drejtim.<\/p>\n\n\n\n
7.8. Duke p\u00ebrdorur nj\u00eb kanal t\u00eb sigurt, tatimpaguesit shk\u00ebmbejn\u00eb mesazhe me pik\u00ebn e hyrjes s\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
7.9. Shk\u00ebmbimi i t\u00eb dh\u00ebnave \u00ebsht\u00eb n\u00eb sinkron, q\u00eb do t\u00eb thot\u00eb se pika e hyrjes i p\u00ebrgjigjet menj\u00ebher\u00eb k\u00ebrkes\u00ebs s\u00eb p\u00ebrdoruesit.<\/p>\n\n\n\n
7.10. Formati i mesazhit t\u00eb vendosur p\u00ebr t\u00eb dh\u00ebnat e k\u00ebrkes\u00ebs dhe t\u00eb dh\u00ebnat e p\u00ebrgjigjes p\u00ebr fatur\u00ebn specifikohet p\u00ebrmes skem\u00ebs XML, skem\u00eb e cila specifikohet n\u00eb specifikimet teknike t\u00eb publikuara n\u00eb faqen zyrtare t\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
8. Verifikimi i mesazheve t\u00eb marra nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore<\/p>\n\n\n\n
8.1. Pas marrjes s\u00eb mesazhit nga pika e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit, sistemi i informacionit t\u00eb administrat\u00ebs tatimore zhvillon procedur\u00ebn e verifikimit bazuar n\u00eb k\u00ebrkesat e paracaktuara q\u00eb duhet t\u00eb p\u00ebrmbush\u00eb mesazhi pranues. Procesi i verifikimit p\u00ebr t\u00eb gjitha mesazhet e pranuara mund t\u00eb ndahet n\u00eb dy kategori:<\/p>\n\n\n\n
a) verifikimi q\u00eb b\u00ebhet menj\u00ebher\u00eb pas marrjes s\u00eb nj\u00eb mesazhi XML dhe para se t\u00eb ruhet mesazhi n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave (verifikim n\u00eb koh\u00eb reale);<\/p>\n\n\n\n
b) verifikimi q\u00eb b\u00ebhet m\u00eb pas, pas l\u00ebshimit t\u00eb NIVF-s\u00eb dhe d\u00ebrgimit t\u00eb mesazhit t\u00eb p\u00ebrgjigjes n\u00eb pik\u00ebn e hyrjes s\u00eb tatimpaguesit, si dhe pasi t\u00eb ruhet mesazhi n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave (verifikimi dyt\u00ebsor).<\/p>\n\n\n\n
8.2. Verifikimi n\u00eb koh\u00eb reale p\u00ebrfshin:<\/p>\n\n\n\n
a) verifikimin e autorizimit (pra verifikimi elektronik i n\u00ebnshkrimit dhe verifikimi i certifikat\u00ebs elektronike);<\/p>\n\n\n\n
b) verifikimin e formalitetit [verifikimi i mesazhit XML n\u00eb lidhje me skem\u00ebn e p\u00ebrshkruar XML, p\u00ebrfshir\u00eb verifikimin n\u00ebse tatimpaguesi ka plot\u00ebsuar t\u00eb gjith\u00eb element\u00ebt e k\u00ebrkuar nga skema dhe verifikimin e madh\u00ebsis\u00eb s\u00eb mesazhit (nuk duhet t\u00eb jet\u00eb m\u00eb i madh se 150 kB dhe jo me shum\u00eb se 1000 artikuj)];<\/p>\n\n\n\n
c) verifikimin e baz\u00ebs (pra, verifikimin e t\u00eb dh\u00ebnave t\u00eb faturave t\u00eb paraqitura), i cili p\u00ebrfshin:<\/p>\n\n\n\n
i. verifikimin n\u00ebse tatimpaguesi q\u00eb l\u00ebshon fatur\u00ebn \u00ebsht\u00eb subjekt i TVSH-s\u00eb, dhe m\u00eb pas verifikon se nuk ka TVSH t\u00eb ngarkuar, n\u00ebse tatimpaguesi nuk \u00ebsht\u00eb subjekt i TVSH-s\u00eb;<\/p>\n\n\n\n
ii. verifikimin e m\u00ebnyr\u00ebs s\u00eb pagesave, pra n\u00ebse \u00ebsht\u00eb n\u00eb p\u00ebrputhje me shum\u00ebn maksimale t\u00eb pages\u00ebs t\u00eb parashikuar n\u00eb p\u00ebrputhje me ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n
iii. verifikimin e \u201cvet\u00ebfaturimit\u201d, pra duhet t\u00eb plot\u00ebsohen fushat e bler\u00ebsit.<\/p>\n\n\n\n
8.3. Verifikimi dyt\u00ebsor p\u00ebrfshin:<\/p>\n\n\n\n
a) kontrollin e ndryshimeve kohore nd\u00ebrmjet koh\u00ebs s\u00eb l\u00ebshimit t\u00eb fatur\u00ebs t\u00eb deklaruar n\u00eb fatur\u00eb dhe koh\u00ebs s\u00eb fiskalizimit, n\u00eb krahasim me intervalin mesatar t\u00eb koh\u00ebs dhe me afatet kohore t\u00eb p\u00ebrcaktuara n\u00eb ligj (48 or\u00eb ose 5 dit\u00eb);<\/p>\n\n\n\n
b) kontrollin e numrit t\u00eb fatur\u00ebs (p\u00ebr shembull struktur\u00ebn e numrit, numrin rendor, p\u00ebrs\u00ebritjen e t\u00eb nj\u00ebjtit num\u00ebr etj.);<\/p>\n\n\n\n
c) kontrollin numerik p\u00ebr q\u00ebllime t\u00eb TVSH-s\u00eb (p\u00ebr shembull, baza e tatueshme, shuma e TVSH-s\u00eb, shuma totale me TVSH etj.);<\/p>\n\n\n\n
\u00e7) kontrollin numerik n\u00eb p\u00ebrgjith\u00ebsi p\u00ebr korrekt\u00ebsin\u00eb e t\u00eb dh\u00ebnave t\u00eb paraqitura;<\/p>\n\n\n\n
d) kontrollin e fatur\u00ebs korrigjuese dhe fatur\u00ebs p\u00ebrkat\u00ebse t\u00eb ndryshuar, pra t\u00eb korrigjuar;<\/p>\n\n\n\n
dh) verifikimin n\u00ebse tatimpaguesi q\u00eb l\u00ebshon faturat \u00ebsht\u00eb n\u00eb regjistrin pasiv t\u00eb tatimpaguesve;<\/p>\n\n\n\n
e) kontrolle t\u00eb tjera (kontrollin e kodit t\u00eb pajisjes elektronike t\u00eb faturimit, kontrollin e kodit t\u00eb operatorit, kontrollin e kodit t\u00eb vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, kontrollin e kodit t\u00eb zgjidhjes software-ike, kontrollin e NSLF-s\u00eb etj.).<\/p>\n\n\n\n
8.4. N\u00ebse gjat\u00eb procedur\u00ebs s\u00eb verifikimit n\u00eb koh\u00eb reale ka ndodhur nj\u00eb gabim, sistemi i informacionit t\u00eb administrat\u00ebs tatimore nuk gjeneron NIVF dhe duhet t\u00eb p\u00ebrgatis\u00eb nj\u00eb mesazh p\u00ebrgjigjeje me p\u00ebrshkrimin e gabimit t\u00eb hasur, e n\u00ebnshkruan at\u00eb n\u00eb m\u00ebnyr\u00eb digjitale dhe e d\u00ebrgon n\u00eb pik\u00ebn e hyrjes s\u00eb tatimpaguesit q\u00eb l\u00ebshon fatura, i cili m\u00eb pas do t\u00eb kryej\u00eb procedur\u00ebn si\u00e7 p\u00ebrcaktohet n\u00eb pik\u00ebn 2 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
8.5. N\u00ebse gjat\u00eb procedur\u00ebs s\u00eb verifikimit dyt\u00ebsor ka ndodhur nj\u00eb gabim, sistemi i informacionit t\u00eb administrat\u00ebs tatimore p\u00ebrgatit nj\u00eb mesazh p\u00ebrgjigjeje me referenc\u00eb NIVF t\u00eb fatur\u00ebs s\u00eb verifikuar dhe me p\u00ebrshkrimin e gabimit t\u00eb hasur, e firmos n\u00eb m\u00ebnyr\u00eb digjitale dhe e d\u00ebrgon at\u00eb te tatimpaguesi q\u00eb l\u00ebshon fatura, n\u00eb llogarin\u00eb e tij t\u00eb p\u00ebrdoruesit n\u00eb platform\u00ebn qendrore t\u00eb faturave. Tatimpaguesi q\u00eb l\u00ebshon fatura \u00ebsht\u00eb i detyruar ta korrigjoj\u00eb gabimin dhe n\u00ebse \u00ebsht\u00eb e nevojshme, n\u00eb var\u00ebsi t\u00eb llojit t\u00eb gabimeve, t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese, para mbylljes s\u00eb librit t\u00eb shitjeve dhe blerjeve p\u00ebr muajin n\u00eb t\u00eb cilin ose p\u00ebr t\u00eb cilin l\u00ebshohet fatura, t\u00eb p\u00ebrs\u00ebris\u00eb procesin e fiskalizimit dhe t\u2019i d\u00ebrgoj\u00eb fatur\u00ebn e korrigjuar bler\u00ebsit.<\/p>\n\n\n\n
9. Lista e mesazheve t\u00eb gabimit<\/p>\n\n\n\n
9.1. Gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit t\u00eb fatur\u00ebs s\u00eb l\u00ebshuar dhe procedur\u00ebs s\u00eb verifikimit n\u00eb koh\u00eb reale sipas pik\u00ebs 8.2 t\u00eb k\u00ebtij neni, sistemi i informacionit t\u00eb administrat\u00ebs tatimore mund t\u00eb d\u00ebrgoj\u00eb nj\u00eb nga mesazhet e m\u00ebposhtme t\u00eb gabimit:<\/p>\n\n\n\n
a) \u00e7\u00ebshtje teknike, t\u00eb cilat duhet t\u00eb riparohen nga prodhuesi ose mir\u00ebmbajt\u00ebsi i software-it:<\/p>\n\n\n\n
– p\u00ebrjashtimi ka ndodhur gjat\u00eb nxjerrjes s\u00eb mesazhit t\u00eb marr\u00eb XML gjat\u00eb kontrollit t\u00eb madh\u00ebsis\u00eb;<\/p>\n\n\n\n
– p\u00ebrjashtimi ka ndodhur gjat\u00eb nxjerrjes s\u00eb mesazhit t\u00eb marr\u00eb XML gjat\u00eb vlefshm\u00ebris\u00eb XML p\u00ebrkundrejt XSD;<\/p>\n\n\n\n
– mesazhi i marr\u00eb XML nuk kreu validimin XSD;<\/p>\n\n\n\n
– p\u00ebrjashtimi ka ndodhur gjat\u00eb nxjerrjes s\u00eb mesazhit t\u00eb marr\u00eb XML gjat\u00eb kontrollit t\u00eb n\u00ebnshkrimit;<\/p>\n\n\n\n
– mesazhit t\u00eb marr\u00eb XML i mungon elementi i n\u00ebnshkrimit XML;<\/p>\n\n\n\n
– mesazhit t\u00eb marr\u00eb XML i mungon elementi XML “RegisterInvoiceRequest”;<\/p>\n\n\n\n
– p\u00ebrjashtimi ka ndodhur gjat\u00eb nxjerrjes s\u00eb elementit t\u00eb n\u00ebnshkrimit XML gjat\u00eb kontrollit t\u00eb n\u00ebnshkrimit;<\/p>\n\n\n\n
– siguroi m\u00eb shum\u00eb se nj\u00eb element n\u00ebnshkrimi XML;<\/p>\n\n\n\n
– u n\u00ebnshkrua elementi i gabuar XML;<\/p>\n\n\n\n
– metod\u00eb e gabuar n\u00ebnshkrimi e specifikuar;<\/p>\n\n\n\n
– metod\u00eb e gabuar kanonizimi;<\/p>\n\n\n\n
– metod\u00eb e gabuar tretjeje;<\/p>\n\n\n\n
– n\u00ebnshkrim kriptografik i gabuar;<\/p>\n\n\n\n
– llogaritja e tretjes \u00ebsht\u00eb e gabuar;<\/p>\n\n\n\n
– n\u00ebnshkrimi i p\u00ebrgjithsh\u00ebm i gabuar;<\/p>\n\n\n\n
– ka m\u00eb shum\u00eb element\u00eb ky\u00e7 (keyInfo) nga sa duhen;<\/p>\n\n\n\n
– mungon kodi i zgjidhjes software-ike.<\/p>\n\n\n\n
b) \u00e7\u00ebshtje materiale dhe substancash q\u00eb duhet t\u00eb korrigjohen nga tatimpaguesi:<\/p>\n\n\n\n
– mesazhi i marr\u00eb XML tejkalon madh\u00ebsin\u00eb e lejuar (n\u00ebse ka shum\u00eb artikuj n\u00eb fatur\u00eb dhe rrjedhimisht mesazhi \u00ebsht\u00eb m\u00eb i madh se 150 kB, tatimpaguesi q\u00eb l\u00ebshon fatura n\u00eb vend t\u00eb nj\u00eb, l\u00ebshon dy ose m\u00eb shum\u00eb fatura p\u00ebr t\u00eb p\u00ebrmbushur k\u00ebrkes\u00ebn e madh\u00ebsis\u00eb s\u00eb mesazhit);<\/p>\n\n\n\n
– certifikata e dh\u00ebn\u00eb nuk \u00ebsht\u00eb e llojit X509 (n\u00eb k\u00ebt\u00eb rast tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb marr\u00eb nj\u00eb certifikat\u00eb t\u00eb re digjitale nga AKSHI);<\/p>\n\n\n\n
– certifikata e dh\u00ebn\u00eb nuk \u00ebsht\u00eb e vlefshme (n\u00eb k\u00ebt\u00eb rast tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb marr\u00eb nj\u00eb certifikat\u00eb t\u00eb re digjitale nga AKSHI);<\/p>\n\n\n\n
– certifikata nuk \u00ebsht\u00eb l\u00ebshuar nga AKSHI (n\u00eb k\u00ebt\u00eb rast tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb marr\u00eb nj\u00eb certifikat\u00eb t\u00eb re digjitale nga AKSHI);<\/p>\n\n\n\n
– certifikata ka skaduar (n\u00eb k\u00ebt\u00eb rast tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb marr\u00eb nj\u00eb certifikat\u00eb t\u00eb re digjitale nga AKSHI);<\/p>\n\n\n\n
– krahasoni NIPT-in n\u00eb XML me NIPT-in n\u00eb certifikat\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb p\u00ebrdor\u00eb nj\u00eb n\u00ebnshkrim t\u00eb sakt\u00eb digjital ose t\u00eb marr\u00eb nj\u00eb certifikat\u00eb t\u00eb re digjitale nga AKSHI. N\u00eb rastin kur l\u00ebshuesi \u00ebsht\u00eb nj\u00eb pal\u00eb e tret\u00eb e autorizuar, at\u00ebher\u00eb kjo duhet t\u00eb jet\u00eb e regjistruar n\u00eb administrat\u00ebn tatimore qendrore);<\/p>\n\n\n\n
– shuma e fatur\u00ebs \u00ebsht\u00eb shum\u00eb e madhe p\u00ebr t\u2019u paguar me para n\u00eb dor\u00eb (do t\u00eb thot\u00eb q\u00eb shuma totale e fatur\u00ebs \u00ebsht\u00eb m\u00eb e lart\u00eb se shuma maksimale q\u00eb mund t\u00eb paguhet me para n\u00eb dor\u00eb n\u00eb p\u00ebrputhje me ligjin p\u00ebr procedurat tatimore. Pra, bler\u00ebsi nuk mund t\u00eb paguaj\u00eb me para n\u00eb dor\u00eb dhe tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb elektronike, sipas nenit 24 t\u00eb Ligjit);<\/p>\n\n\n\n
– Shit\u00ebsi nuk i n\u00ebnshtrohet TVSH-s\u00eb (kjo do t\u00eb thot\u00eb q\u00eb shit\u00ebsi nuk mund t\u00eb ngarkoj\u00eb TVSH-n\u00eb n\u00eb fatur\u00eb, p\u00ebrve\u00e7 n\u00ebse regjistrohet n\u00eb regjistrin e TVSH-s\u00eb, ose n\u00ebse nuk lejohet sipas ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar);<\/p>\n\n\n\n
– Shit\u00ebsi i n\u00ebnshtrohet TVSH-s\u00eb (kjo do t\u00eb thot\u00eb q\u00eb shit\u00ebsi duhet t\u00eb ngarkoj\u00eb TVSH-n\u00eb n\u00eb sasin\u00eb e tatueshme t\u00eb deklaruar n\u00eb fatur\u00eb, p\u00ebrve\u00e7 n\u00ebse furnizimi i v\u00ebrtet\u00eb i mallrave ose sh\u00ebrbimeve p\u00ebrjashtohet nga tatimi, sipas ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar. N\u00eb rastin e fundit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb tregoj\u00eb n\u00eb fatur\u00eb dispozit\u00ebn e zbatueshme t\u00eb k\u00ebtij ligji q\u00eb p\u00ebrcakton p\u00ebrjashtimin);<\/p>\n\n\n\n
c) p\u00ebrjashtimi i serverit t\u00eb brendsh\u00ebm – gabimi i sistemit gjat\u00eb p\u00ebrpunimit t\u00eb k\u00ebrkes\u00ebs. N\u00eb k\u00ebt\u00eb situat\u00eb, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn e fiskalizimit n\u00eb nj\u00eb koh\u00eb t\u00eb m\u00ebvonshme.<\/p>\n\n\n\n
9.2. Gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit t\u00eb fatur\u00ebs s\u00eb l\u00ebshuar dhe procedur\u00ebs s\u00eb verifikimit bazuar n\u00eb pik\u00ebn 8.3. t\u00eb k\u00ebtij neni, sistemi i informacionit t\u00eb administrat\u00ebs tatimore mund t\u00eb d\u00ebrgoj\u00eb nj\u00eb nga mesazhet e m\u00ebposhtme t\u00eb gabimit:<\/p>\n\n\n\n
a) koha e l\u00ebshimit t\u00eb fatur\u00ebs devijon nga intervali mesatar kohor (ky \u00ebsht\u00eb m\u00eb shum\u00eb nj\u00eb mesazh paralajm\u00ebrues, n\u00eb m\u00ebnyr\u00eb q\u00eb tatimpaguesi t\u00eb mund t\u00eb kontrolloj\u00eb n\u00ebse data dhe ora e vendosur n\u00eb pajisjen ose zgjidhjen e software-it t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e faturave jan\u00eb t\u00eb sakta dhe t\u00eb p\u00ebrdit\u00ebsuara);<\/p>\n\n\n\n
b) koha e l\u00ebshimit t\u00eb fatur\u00ebs \u00ebsht\u00eb jasht\u00eb afateve t\u00eb p\u00ebrcaktuara n\u00eb ligj (tatimpaguesi q\u00eb l\u00ebshon fatura do t\u00eb kontrolloj\u00eb n\u00ebse data dhe ora e caktuar n\u00eb pajisjen ose zgjidhjen e software-it t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e faturave jan\u00eb t\u00eb sakta dhe t\u00eb p\u00ebrdit\u00ebsuara, si dhe njofton Administrat\u00ebn Tatimore p\u00ebr arsyet e k\u00ebtij devijimi, n\u00ebse ai nuk e ka b\u00ebr\u00eb akoma);<\/p>\n\n\n\n
c) numri i fatur\u00ebs nuk \u00ebsht\u00eb i sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb struktur\u00ebn e numrit dhe numrin vijues, si dhe t\u00eb korrigjoj\u00eb gabimin);<\/p>\n\n\n\n
\u00e7) fatura me k\u00ebt\u00eb num\u00ebr t\u00eb fatur\u00ebs \u00ebsht\u00eb l\u00ebshuar dhe fiskalizuar m\u00eb par\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb at\u00eb fatur\u00eb dhe n\u00ebse kjo \u00ebsht\u00eb shkaktuar nga nj\u00eb gabim i fiskalizimit t\u00eb dyfisht\u00eb, duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese me shum\u00eb negative dhe ta fiskalizoj\u00eb at\u00eb. N\u00eb raste t\u00eb tjera, ai duhet t\u00eb veproj\u00eb sipas gabimit t\u00eb hasur);<\/p>\n\n\n\n
d) shuma totale e fatur\u00ebs nuk \u00ebsht\u00eb e sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb llogaritjen e shum\u00ebs s\u00eb fatur\u00ebs dhe t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese dhe m\u00eb pas ta fiskalizoj\u00eb at\u00eb);<\/p>\n\n\n\n
dh) shuma e TVSH-s\u00eb nuk \u00ebsht\u00eb e sakt\u00eb [tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb llogaritjen e shum\u00ebs s\u00eb TVSH-s\u00eb (p\u00ebr shembull, shkalla e TVSH-s\u00eb s\u00eb aplikuar, TVSH-ja e llogaritur n\u00eb secilin artikull dhe shuma e TVSH-s\u00eb p\u00ebr norm\u00ebn e tatueshme etj.) dhe t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese, si dhe ta fiskalizoj\u00eb at\u00eb];<\/p>\n\n\n\n
e) kodi i software-it nuk \u00ebsht\u00eb i sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb kodin dhe ta korrigjoj\u00eb n\u00ebse nuk \u00ebsht\u00eb i sakt\u00eb ose t\u00eb kontaktoj\u00eb prodhuesin e software-it);<\/p>\n\n\n\n
\u00eb) kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit nuk \u00ebsht\u00eb i sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb kodin e d\u00ebrguar n\u00eb mesazhin XML tek administrata tatimore qendrore dhe at\u00eb t\u00eb gjeneruar nga sistemi i informacionit i administrat\u00ebs tatimore t\u00eb ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe ta korrigjoj\u00eb n\u00ebse nuk \u00ebsht\u00eb e korrigjuar ose t\u00eb kontrolloj\u00eb t\u00eb dh\u00ebnat n\u00eb vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave);<\/p>\n\n\n\n
f) kodi i operator\u00ebve nuk \u00ebsht\u00eb i sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb kodin e d\u00ebrguar n\u00eb mesazhin XML p\u00ebr administrat\u00ebn tatimore dhe at\u00eb t\u00eb gjeneruar nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore t\u00eb ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe ta korrigjoj\u00eb n\u00ebse nuk \u00ebsht\u00eb korrigjuar ose t\u00eb kontrolloj\u00eb t\u00eb dh\u00ebnat p\u00ebr operatorin e ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave);<\/p>\n\n\n\n
g) kodi i pajisjes elektronike t\u00eb faturimit nuk \u00ebsht\u00eb i sakt\u00eb (tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb kodin e d\u00ebrguar n\u00eb mesazhin XML p\u00ebr administrat\u00ebn tatimore dhe at\u00eb t\u00eb gjeneruar nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore t\u00eb ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe ta korrigjoj\u00eb n\u00ebse nuk \u00ebsht\u00eb i sakt\u00eb ose t\u00eb kontrolloj\u00eb t\u00eb dh\u00ebnat n\u00eb pajisjen e ruajtur n\u00eb platform\u00ebn qendrore t\u00eb faturave);<\/p>\n\n\n\n
gj) referenca e fatur\u00ebs korrigjuese nuk ekziston (tatimpaguesi ka mundur q\u00eb, s\u00eb pari t\u00eb fiskalizoj\u00eb fatur\u00ebn korrigjuese para fiskalizimit t\u00eb fatur\u00ebs origjinale me t\u00eb cil\u00ebn lidhet ose ka b\u00ebr\u00eb nj\u00eb referenc\u00eb t\u00eb gabuar, dhe duhet t\u2019i korrigjoj\u00eb k\u00ebto parregullsi, pra t\u00eb fiskalizoj\u00eb fatur\u00ebn origjinale ose t\u00eb korrigjoj\u00eb referenc\u00ebn p\u00ebr fatur\u00ebn origjinale);<\/p>\n\n\n\n
h) fatur\u00eb korrigjuese dhe fatur\u00eb origjinale nga tatimpagues t\u00eb ndrysh\u00ebm (fatura origjinale dhe fatura korrigjuese q\u00eb e korrigjon dhe ka nj\u00eb referenc\u00eb p\u00ebr t\u00eb, t\u00eb ket\u00eb t\u00eb dh\u00ebna t\u00eb ndryshme p\u00ebr shit\u00ebsin q\u00eb ka l\u00ebshuar fatur\u00ebn, k\u00ebshtu q\u00eb faturat duhet t\u00eb korrigjohen);<\/p>\n\n\n\n
i) NSLF nuk \u00ebsht\u00eb e sakt\u00eb (\u00ebsht\u00eb nj\u00eb \u00e7\u00ebshtje teknike q\u00eb duhet t\u00eb korrigjohet nga prodhuesi ose mir\u00ebmbajt\u00ebsi i zgjidhjes software-ike t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e fatur\u00ebs);<\/p>\n\n\n\n
j) shit\u00ebsi \u00ebsht\u00eb n\u00eb regjistrin pasiv (kjo do t\u00eb thot\u00eb q\u00eb shit\u00ebsi nuk mund t\u00eb l\u00ebshoj\u00eb fatur\u00ebn p\u00ebrpara se t\u00eb aktivizoj\u00eb statusin e tij nga administrata tatimore qendrore, sipas procedur\u00ebs s\u00eb parashikuar n\u00eb ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe aktet n\u00ebnligjore t\u00eb tij);<\/p>\n\n\n\n
k) bler\u00ebsi \u00ebsht\u00eb n\u00eb regjistrin pasiv (kjo do t\u00eb thot\u00eb q\u00eb shit\u00ebsi nuk mund t’ia l\u00ebshoj\u00eb fatur\u00ebn atij bler\u00ebsi, p\u00ebrpara se bler\u00ebsi t\u00eb aktivizoj\u00eb statusin e tij nga administrata tatimore qendrore, sipas procedur\u00ebs s\u00eb parashikuar n\u00eb ligjin p\u00ebr procedurat tatimore n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe aktet n\u00ebnligjore t\u00eb tij);<\/p>\n\n\n\n
l) t\u00eb tjera.<\/p>\n\n\n\n
Neni 24<\/p>\n\n\n\n
Fiskalizimi i transaksioneve t\u00eb shk\u00ebmbimeve valutore<\/p>\n\n\n\n
1. Zyrat e autorizuara t\u00eb k\u00ebmbimit t\u00eb valutave duhet t\u00eb l\u00ebshojn\u00eb nj\u00eb fatur\u00eb t\u00eb thjeshtuar me p\u00ebrmbajtjen e parashikuar n\u00eb nenin 11 t\u00eb Ligjit dhe t\u00eb kryejn\u00eb procedur\u00ebn e fiskalizimit gjat\u00eb kryerjes s\u00eb transaksioneve t\u00eb k\u00ebmbimit t\u00eb valutave, si dhe detyrime t\u00eb tjera sipas Ligjit.<\/p>\n\n\n\n
2. Zyrat e autorizuara t\u00eb k\u00ebmbimit jan\u00eb t\u00eb detyruara t\u00eb konvertojn\u00eb sasin\u00eb e parave t\u00eb blera t\u00eb huaja n\u00eb ekuivalentin e lekut me kursin e k\u00ebmbimit me t\u00eb cilin \u00ebsht\u00eb kryer transaksioni i blerjes dhe ekuivalenti i deklaruar i lekut p\u00ebr q\u00ebllimin e fiskalizimit t\u00eb fatur\u00ebs duhet t\u00eb shprehet n\u00eb fatur\u00ebn e fiskalizuar, me shenj\u00ebn “-” para shum\u00ebs s\u00eb parave.<\/p>\n\n\n\n
3. P\u00ebr transaksionet e shitjeve n\u00eb valut\u00eb, zyrat e autorizuara t\u00eb k\u00ebmbimit k\u00ebrkojn\u00eb t\u00eb raportojn\u00eb shum\u00ebn e parave n\u00eb lek\u00eb q\u00eb marrin nga klienti p\u00ebr q\u00ebllime t\u00eb fiskalizimit. N\u00eb k\u00ebt\u00eb rast nuk ka nevoj\u00eb t\u00eb deklaroni shenj\u00ebn “+” para shum\u00ebs s\u00eb parave t\u00eb gatshme.<\/p>\n\n\n\n
4. Fatura pas fiskalizimit do t\u00eb printohet dhe do t’i jepet klientit dhe do t\u00eb tregoj\u00eb shum\u00ebn n\u00eb lek\u00eb, me shenj\u00ebn p\u00ebrkat\u00ebse, e cila gjithashtu d\u00ebrgohet gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit n\u00eb nj\u00eb mesazh XML, n\u00eb m\u00ebnyr\u00eb elektronike, n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
5. N\u00eb fatur\u00eb gjithashtu duhet t\u00eb tregohet ve\u00e7mas shuma e komisionit n\u00ebse aplikohet dhe shuma p\u00ebrfundimtare n\u00eb lek\u00eb duhet t\u00eb deklarohet pa p\u00ebrqindjen q\u00eb, p\u00ebr shembull nj\u00eb zyr\u00eb shk\u00ebmbimi mund t\u00eb marr\u00eb nga klienti p\u00ebr sh\u00ebrbimin e k\u00ebmbimit. Pra, n\u00eb thelb, shuma totale n\u00eb lek\u00eb duhet t\u00eb jet\u00eb shuma e sakt\u00eb e marr\u00eb nga klienti ose q\u00eb i \u00ebsht\u00eb dh\u00ebn\u00eb klientit p\u00ebr shk\u00ebmbimin e valut\u00ebs s\u00eb huaj.6. P\u00ebrmbajtja e fatur\u00ebs n\u00eb shk\u00ebmbimin e sh\u00ebrbimit p\u00ebr valut\u00eb \u00ebsht\u00eb si vijon:<\/p>\n\n\n\n
Nr P\u00ebrshkrimi Shembull i t\u00eb dh\u00ebnave<\/p>\n\n\n\n
. <\/p>\n\n\n\n
1 Titulli: \u201cFatur\u00eb e thjeshtuar\u201d <\/p>\n\n\n\n
2 Numri i fatur\u00ebs (nuk nevojitet t\u00eb printohet) 1-2020-bf132he962<\/p>\n\n\n\n
3 Kodi i operatorit (nuk nevojitet t\u00eb printohet) ab1258697d<\/p>\n\n\n\n
4 Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit (nuk nevojitet t\u00eb printohet) <\/p>\n\n\n\n
\u00eber5236879<\/p>\n\n\n\n
5 M\u00ebnyra e pages\u00ebs (nuk nevojitet t\u00eb printohet) Kart\u00ebmonedha<\/p>\n\n\n\n
6 Shuma e lekut (“-” p\u00ebr blerjen e valut\u00ebs s\u00eb huaj, pa shenj\u00eb p\u00ebr shitje t\u00eb valut\u00ebs s\u00eb huaj) <\/p>\n\n\n\n
(-) 36.703,26<\/p>\n\n\n\n
7 Data e l\u00ebshimit t\u00eb fatur\u00ebs 10.5.2020.<\/p>\n\n\n\n
8 Koha e l\u00ebshimit t\u00eb fatur\u00ebs 15:05:01<\/p>\n\n\n\n
9 NIPT-i i tatimpaguesit (q\u00eb ka zyr\u00ebn e k\u00ebmbimit) L120345I<\/p>\n\n\n\n
10 Emri i tatimpaguesit Moneta<\/p>\n\n\n\n
11 Adresa e tatimpaguesit Rruga Toptani 3<\/p>\n\n\n\n
12 Qyteti i tatimpaguesit Tirana<\/p>\n\n\n\n
13 Vendi i tatimpaguesit Shqip\u00ebri<\/p>\n\n\n\n
14 NIPT-i i bler\u00ebsit (n\u00ebse \u00ebsht\u00eb person i tatuesh\u00ebm) L123456P<\/p>\n\n\n\n
15 Emri i bler\u00ebsit (n\u00ebse \u00ebsht\u00eb person i tatuesh\u00ebm) Jeronimo<\/p>\n\n\n\n
16 Adresa e bler\u00ebsit (n\u00ebse \u00ebsht\u00eb person i tatuesh\u00ebm) Rrugaxxxx<\/p>\n\n\n\n
17 Qyteti i bler\u00ebsit (n\u00ebse \u00ebsht\u00eb person i tatuesh\u00ebm) Tirana<\/p>\n\n\n\n
18 Vendi i bler\u00ebsit (n\u00ebse \u00ebsht\u00eb person i tatuesh\u00ebm) Shqip\u00ebri<\/p>\n\n\n\n
19 P\u00ebrshkrimi i artikullit Blerje e valut\u00ebs s\u00eb huaj\/Shitje e valut\u00ebs s\u00eb huaj<\/p>\n\n\n\n
20 Valuta (shkurtim sipas list\u00ebs s\u00eb kursit t\u00eb k\u00ebmbimit t\u00eb publikuar n\u00eb faqen zyrtare t\u00eb Bank\u00ebs s\u00eb Shqip\u00ebris\u00eb) Valuta e huaj q\u00eb do t\u00eb k\u00ebmbehet (EUR, USD, HRK\u2026)<\/p>\n\n\n\n
21 Shuma e parave q\u00eb do t\u00eb k\u00ebmbehet 300<\/p>\n\n\n\n
22 Komisioni: 1% <\/p>\n\n\n\n
23 Kursi i k\u00ebmbimit 123,58<\/p>\n\n\n\n
24 Shuma totale n\u00eb LEK 37.074,00<\/p>\n\n\n\n
25 Shuma totale e paguar p\u00ebr konsumatorin 36.703,26 LEK<\/p>\n\n\n\n
26 Deklarata: P\u00ebrjashtimi nga TVSH-ja bazuar n\u00eb nenin 53, shkronja “d”, 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.<\/p>\n\n\n\n
27 NSLF 877246-3432-523235-<\/p>\n\n\n\n
23525<\/p>\n\n\n\n
28 NIVF 121-4545-55435-<\/p>\n\n\n\n
23435235-252<\/p>\n\n\n\n
29 Kodi QR <\/p>\n\n\n\n
Shembulli 1.<\/p>\n\n\n\n
Blerja e valut\u00ebs s\u00eb huaj (n\u00eb para n\u00eb dor\u00eb)<\/p>\n\n\n\n
Zyra e k\u00ebmbimit mori nj\u00eb k\u00ebrkes\u00eb nga nj\u00eb individ p\u00ebr t\u00eb shk\u00ebmbyer 100,00 EUR n\u00eb LEK. Zyra e k\u00ebmbimit duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr sh\u00ebrbimin e shk\u00ebmbimit, ta fiskalizoj\u00eb at\u00eb, ta printoj\u00eb dhe t’ia jap\u00eb klientit. Komisioni i mbajtur nga zyra e k\u00ebmbimit t\u00eb valut\u00ebs \u00ebsht\u00eb 1%.<\/p>\n\n\n\n
Fatur\u00eb-Th<\/p>\n\n\n\n
Moneta<\/p>\n\n\n\n
Rruga Morat Toptani 1, Tirana, Shqip\u00ebri J43675678H<\/p>\n\n\n\n
Data dhe koha: 05\/08\/2020, 20:01:24 Shuma n\u00eb LEK: – 12.201,75 LEK<\/p>\n\n\n\n
Sh\u00ebrbimeve <\/p>\n\n\n\n
Monedha <\/p>\n\n\n\n
Shuma Kursi i k\u00ebmbimit Shuma totale n\u00eb LEK <\/p>\n\n\n\n
Blerje e valut\u00ebs s\u00eb huaj<\/p>\n\n\n\n
EUR <\/p>\n\n\n\n
100 <\/p>\n\n\n\n
123,25 <\/p>\n\n\n\n
12.325,00 <\/p>\n\n\n\n
12.201,75 LEK<\/p>\n\n\n\n
Komisioni: 1% (123,25 LEK)<\/p>\n\n\n\n
Shuma totale paguar klientit:<\/p>\n\n\n\n
NSLF: 877246-3432-523235-23525<\/p>\n\n\n\n
NIVF: 121-4545-55435-23435235-252<\/p>\n\n\n\n
Shqip\u00ebris\u00eb\u201d,<\/p>\n\n\n\n
P\u00ebrjashtuar nga TVSH-ja bazuar n\u00eb nenin 53, shkronja \u201cd\u201d, t\u00eb ligjit nr. 92\/2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e<\/p>\n\n\n\n
t\u00eb ndryshuar.<\/p>\n\n\n\n
Shembulli 2.<\/p>\n\n\n\n
Shitja e valut\u00ebs s\u00eb huaj (n\u00eb para n\u00eb dor\u00eb)<\/p>\n\n\n\n
Zyra e k\u00ebmbimit mori nj\u00eb k\u00ebrkes\u00eb nga nj\u00eb individ q\u00eb d\u00ebshiron t\u00eb blej\u00eb 100 EUR. Zyra e k\u00ebmbimit duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr sh\u00ebrbimin e shk\u00ebmbimit, ta fiskalizoj\u00eb at\u00eb, ta printoj\u00eb<\/p>\n\n\n\n
dhe t’ia jap\u00eb klientit.<\/p>\n\n\n\n
Moneta<\/p>\n\n\n\n
Fatur\u00eb-Th<\/p>\n\n\n\n
Rruga Morat Toptani 1, Tirana, Shqip\u00ebri J43675678H<\/p>\n\n\n\n
Data dhe koha: 05\/08\/2020, 20:01:24 Amount of LEK: 12.325,00 LEK<\/p>\n\n\n\n
Sh\u00ebrbimeve <\/p>\n\n\n\n
Monedha <\/p>\n\n\n\n
Shuma Kursi i k\u00ebmbimit Shuma totalen\u00eb LEK <\/p>\n\n\n\n
Shitje e valut\u00ebs s\u00eb huaj<\/p>\n\n\n\n
EUR <\/p>\n\n\n\n
100 <\/p>\n\n\n\n
123,25 <\/p>\n\n\n\n
12.325,00 <\/p>\n\n\n\n
Shuma totale paguar klientit: 100,00 EUR<\/p>\n\n\n\n
NSLF: 877246-3432-523235-23525<\/p>\n\n\n\n
NIVF: 121-4545-55435-23435235-252<\/p>\n\n\n\n
92\/2014<\/p>\n\n\n\n
ndryshuar.<\/p>\n\n\n\n
P\u00ebrjashtuar nga TVSH-ja bazuar n\u00eb nenin 53, shkronja \u201cd\u201d, t\u00eb ligjit nr. \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb<\/p>\n\n\n\n
7. Grupi i t\u00eb dh\u00ebnave p\u00ebr procesin e fiskalizimit t\u00eb fatur\u00ebs, i cili d\u00ebrgohet gjat\u00eb secilit proces t\u00eb fiskalizimit t\u00eb fatur\u00ebs p\u00ebr sh\u00ebrbimin e k\u00ebmbimit valutor n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore, specifikohet n\u00eb specifikimet funksionale t\u00eb sh\u00ebrbimit t\u00eb fiskalizimit, t\u00eb publikuar n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n
Neni 25<\/p>\n\n\n\n
Fiskalizimi i faturave t\u00eb huaja p\u00ebr mallrat e importuara<\/p>\n\n\n\n
1. Sipas nenit 20 t\u00eb Ligjit, tatimpaguesit q\u00eb i n\u00ebnshtrohen TVSH-s\u00eb, ose tatimit mbi fitimin, ose tatimit t\u00eb thjeshtuar mbi fitimin, duhet t\u00eb fiskalizojn\u00eb \u00e7do fatur\u00eb t\u00eb marr\u00eb nga nj\u00eb person i huaj q\u00eb nuk \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n
2. Procedura e fiskalizimit do t\u00eb kryhet n\u00eb platform\u00ebn qendrore t\u00eb faturave.<\/p>\n\n\n\n
3. N\u00eb llogarin\u00eb e p\u00ebrdoruesit t\u00eb tatimpaguesit (importuesit) n\u00eb platform\u00ebn qendrore t\u00eb faturave, jan\u00eb t\u00eb dukshme t\u00eb dh\u00ebnat nga fatura e personit t\u00eb huaj bazuar n\u00eb deklarat\u00ebn doganore. Tatimpaguesi (importuesi) p\u00ebr secil\u00ebn fatur\u00eb, bazuar n\u00eb numrin rendor t\u00eb deklarat\u00ebs, p\u00ebr secil\u00ebn zyr\u00eb doganore, e cila \u00ebsht\u00eb caktuar n\u00eb momentin kur deklarata \u00ebsht\u00eb pranuar, shton t\u00eb dh\u00ebnat e m\u00ebposhtme direkt n\u00eb platform\u00eb:<\/p>\n\n\n\n
a) emri i shit\u00ebsit;<\/p>\n\n\n\n
b) numri i identifikimit tatimor t\u00eb shit\u00ebsit;<\/p>\n\n\n\n
c) adresa e shit\u00ebsit (rruga, qyteti, vendi);<\/p>\n\n\n\n
\u00e7) kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb tatimpaguesit (importuesit), vend i cili ka t\u00eb b\u00ebj\u00eb me mallrat e furnizuara;<\/p>\n\n\n\n
d) lloji i fatur\u00ebs (paguar me para n\u00eb dor\u00eb ose pa para n\u00eb dor\u00eb); dh) numri i fatur\u00ebs (nga fatura e jorezidentit);<\/p>\n\n\n\n
e) kodi i artikullit sipas nomenklatur\u00ebs s\u00eb kombinuar t\u00eb mallrave; \u00eb) data e l\u00ebshimit t\u00eb fatur\u00ebs;<\/p>\n\n\n\n
f) m\u00ebnyra e pages\u00ebs; dhe<\/p>\n\n\n\n
g) p\u00ebrshkrimi i nj\u00ebsis\u00eb, nj\u00ebsis\u00eb mat\u00ebse, sasis\u00eb p\u00ebr nj\u00ebsi dhe \u00e7mimit p\u00ebr nj\u00ebsi, n\u00eb situat\u00ebn kur vet\u00ebm t\u00eb dh\u00ebnat p\u00ebr grupin e produkteve p\u00ebrcaktohen n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs.<\/p>\n\n\n\n
4. Tatimpaguesi (importuesi) duhet t\u00eb kryej\u00eb procedur\u00ebn e fiskalizimit, sipas k\u00ebtij neni, pas vendosjes s\u00eb mallrave n\u00ebn procedur\u00ebn e qarkullimit t\u00eb lir\u00eb nga Autoriteti Doganor, por jo m\u00eb von\u00eb se 3 dit\u00eb pas vendosjes s\u00eb mallrave n\u00ebn k\u00ebt\u00eb procedur\u00eb.<\/p>\n\n\n\n
5. Pas fiskalizimit, n\u00ebse verifikimi ka qen\u00eb i suksessh\u00ebm, sistemi i informacionit i administrat\u00ebs tatimore gjeneron NIVF, i cili do t\u00eb ruhet n\u00eb librin e blerjeve t\u00eb tatimpaguesit (importuesit) n\u00eb platform\u00ebn qendrore t\u00eb faturave, s\u00eb bashku me t\u00eb dh\u00ebnat e tjera t\u00eb fatur\u00ebs s\u00eb personit t\u00eb huaj.<\/p>\n\n\n\n
6. N\u00eb rast t\u00eb rishikimit t\u00eb deklarat\u00ebs doganore, si rezultat i rivler\u00ebsimit doganor ose kontrollit t\u00eb pas-zhdoganimit, brenda afatit t\u00eb p\u00ebrcaktuar n\u00eb kodin doganor, bler\u00ebsi q\u00eb ka p\u00ebrfunduar procesin e fiskalizimit do t\u00eb korrigjoj\u00eb menj\u00ebher\u00eb t\u00eb dh\u00ebnat e fatur\u00ebs n\u00eb platform\u00ebn qendrore t\u00eb faturave bazuar n\u00eb deklarat\u00ebn doganore t\u00eb rishikuar.<\/p>\n\n\n\n
Shembull p\u00ebr procedur\u00ebn e fiskalizimit t\u00eb fatur\u00ebs s\u00eb importit t\u00eb mallrave:<\/p>\n\n\n\n
Nj\u00eb tatimpagues shqiptar kryen nj\u00eb blerje jasht\u00eb vendit (Itali). Fatura e furnizuesit t\u00eb huaj duhet t\u00eb fiskalizohet nga importuesi duke kryer procedur\u00ebn e fiskalizimit si m\u00eb posht\u00eb:<\/p>\n\n\n\n
-Mallrat vijn\u00eb n\u00eb kufi, autoriteti doganor l\u00ebshon deklarat\u00ebn doganore, t\u00eb ngarkuar me TVSH n\u00eb import dhe d\u00ebrgon t\u00eb dh\u00ebnat nga deklarata doganore n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore n\u00eb format XML;<\/p>\n\n\n\n
-Disa nga t\u00eb dh\u00ebnat e deklarat\u00ebs doganore (t\u00eb specifikuara n\u00eb tabel\u00ebn e k\u00ebtij shembulli) do t\u00eb transferohen nga C@TS n\u00eb platform\u00ebn qendrore t\u00eb faturave;<\/p>\n\n\n\n
-Tatimpaguesi (importuesi) do t\u00eb duhet t\u00eb hyj\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave duke p\u00ebrdorur certifikat\u00ebn e tij elektronike t\u00eb l\u00ebshuar nga AKSHI dhe n\u00eb llogarin\u00eb e tij t\u00eb p\u00ebrdoruesit do t\u00eb ket\u00eb nj\u00eb fush\u00eb t\u00eb ve\u00e7ant\u00eb lidhur me fiskalizimin e faturave p\u00ebr mallrat e importuara;<\/p>\n\n\n\n
-Tatimpaguesi do t\u00eb klikoj\u00eb k\u00ebt\u00eb fush\u00eb dhe n\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb do t\u00eb hapet nj\u00eb list\u00eb e t\u00eb gjith\u00eb mallrave t\u00eb importuara, pra deklarata doganore e marr\u00eb dhe do t\u00eb duhet t\u00eb kontrolloj\u00eb nj\u00eb nga nj\u00eb p\u00ebr t\u00eb shtuar informacionin e munguar dhe ta fiskalizoj\u00eb at\u00eb. K\u00ebrkimi do t\u00eb bazohet n\u00eb kombinimin e numrit rendor t\u00eb deklarat\u00ebs p\u00ebr \u00e7do zyr\u00eb doganore me dat\u00ebn e regjistrimit t\u00eb deklarat\u00ebs;<\/p>\n\n\n\n
-Pas zgjedhjes s\u00eb nj\u00eb deklarate doganore, aplikacioni do t\u00eb shfaq\u00eb t\u00eb dh\u00ebnat e specifikuara n\u00eb tabel\u00ebn m\u00eb posht\u00eb dhe tatimpaguesi do t\u00eb duhet t\u00eb shtoj\u00eb k\u00ebt\u00eb informacion:<\/p>\n\n\n\n
-Emri i shit\u00ebsit;<\/p>\n\n\n\n
-Numri identifikues fiskal i shit\u00ebsit, t\u00eb l\u00ebshuar n\u00eb vendin e tij t\u00eb rezidenc\u00ebs;<\/p>\n\n\n\n
-Adresa e shit\u00ebsit (rruga, qyteti, shteti);<\/p>\n\n\n\n
-Kodi i vendit t\u00eb tij t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, me t\u00eb cilin lidhet fatura e huaj, pra n\u00eb t\u00eb cilin mallrat jan\u00eb furnizuar;<\/p>\n\n\n\n
-Lloji i fatur\u00ebs (paguar me para n\u00eb dor\u00eb ose pa para n\u00eb dor\u00eb);<\/p>\n\n\n\n
-Numri i fatur\u00ebs (numrin e fatur\u00ebs s\u00eb vendosur n\u00eb fatur\u00ebn e huaj);<\/p>\n\n\n\n
-Data n\u00eb t\u00eb cil\u00ebn fatura \u00ebsht\u00eb l\u00ebshuar nga shit\u00ebsi i huaj;<\/p>\n\n\n\n
-M\u00ebnyra e pages\u00ebs (pra si do ta paguaj\u00eb k\u00ebt\u00eb fatur\u00eb); dhe<\/p>\n\n\n\n
-Informacioni p\u00ebr \u00e7do artikull t\u00eb bler\u00eb dhe t\u00eb vendosur n\u00eb fatur\u00ebn e huaj, p\u00ebrshkrimi p\u00ebr nj\u00ebsin\u00eb, nj\u00ebsin\u00eb mat\u00ebse, sasin\u00eb p\u00ebr artikull dhe \u00e7mimin p\u00ebr nj\u00ebsi, n\u00eb situat\u00ebn kur vet\u00ebm t\u00eb dh\u00ebnat p\u00ebr grupet e produkteve jan\u00eb specifikuar n\u00eb t\u00eb dh\u00ebnat e deklarat\u00ebs.<\/p>\n\n\n\n
-Pas shtimit t\u00eb t\u00eb dh\u00ebnave, ai duhet t\u2019i ruaj\u00eb ato dhe t\u00eb klikoj\u00eb \u201cfiskalizo\u201d.<\/p>\n\n\n\n
-N\u00eb k\u00ebt\u00eb moment, sistemi i informacionit t\u00eb adminisrat\u00ebs tatimore do t\u00eb krijoj\u00eb automatikisht kodet NSLF dhe NIVF, si dhe do t\u2019i regjistroj\u00eb n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave dhe n\u00eb librin e tij t\u00eb blerjeve bazuar n\u00eb \u201cdat\u00ebn e pranimit t\u00eb deklarat\u00ebs\u201d.<\/p>\n\n\n\n
Shuma e TVSH-s\u00eb do t\u00eb merret nga deklarata doganore k\u00ebshtu q\u00eb tatimpaguesi nuk do t\u00eb ket\u00eb mund\u00ebsin\u00eb q\u00eb ta ndryshoj\u00eb at\u00eb.<\/p>\n\n\n\n
Informacioni nga deklarata doganore i marr\u00eb nga sistemi i informacionit t\u00eb Administrat\u00ebs Tatimore n\u00eb format XML, q\u00eb do t\u00eb p\u00ebrdoret n\u00eb Platform\u00ebn Qendrore t\u00eb Faturave Fusha e fiskalizimit<\/p>\n\n\n\n
Emri P\u00ebrshkrimi Vlerat Emri<\/p>\n\n\n\n
NumerRegjistrimi Numri rendor i deklarat\u00ebs p\u00ebr \u00e7do zyr\u00eb doganore R 0001 \u2026\u2026 –<\/p>\n\n\n\n
DateRregjistrimi Data e regjistrimit t\u00eb deklarat\u00ebs –<\/p>\n\n\n\n
NumerPranimi Numri rendor i deklarat\u00ebs p\u00ebr \u00e7do zyr\u00eb doganore. Ky num\u00ebr vendoset n\u00eb moment kur deklarata \u00ebsht\u00eb pranuar. P 0001 \u2026. –<\/p>\n\n\n\n
DatePranimi Data e pranimit t\u00eb deklarat\u00ebs. Data e l\u00ebshimit t\u00eb fatur\u00ebs<\/p>\n\n\n\n
Nipt-i NIPT-i i tatimpaguesit NIPT-i i bler\u00ebsit<\/p>\n\n\n\n
EmriKompanise Emri i tatimpaguesit Emri i bler\u00ebsit<\/p>\n\n\n\n
NumriArtikullit Numri i artikujve t\u00eb ndrysh\u00ebm n\u00eb deklarat\u00eb Shuma totale e \u00e7do nj\u00ebsie t\u00eb fatur\u00ebs p\u00ebr \u00e7do rang TVSH-je (pika A)<\/p>\n\n\n\n
Cmimi Shuma e fatur\u00ebs Shuma totale pa TVSH<\/p>\n\n\n\n
PershkrimiMallit P\u00ebrshkrimi i mallrave P\u00ebrshkrimi i nj\u00ebsive<\/p>\n\n\n\n
VlFaturePlus- Transport Shuma e fantur\u00ebs, p\u00ebrfshir\u00eb transportin <\/p>\n\n\n\n
VleraRregullimit Rregullime n\u00eb shum\u00ebn e fatur\u00ebs me \u00e7mimin e references <\/p>\n\n\n\n
VleraStatistikore Baza e taks\u00ebs Shuma totale e \u00e7do nj\u00ebsie t\u00eb fatur\u00ebs p\u00ebr \u00e7do<\/p>\n\n\n\n
Monedha Kodi i k\u00ebmbimit, si e l\u00ebshuar nga Banka e Shqip\u00ebris\u00eb Monedha<\/p>\n\n\n\n
Kursi K\u00ebmbimi mujor i valut\u00ebs si i l\u00ebshuar nga Banka e Shqip\u00ebris\u00eb Kursi i k\u00ebmbimit<\/p>\n\n\n\n
Emer Njesia – Sup1 Emri i nj\u00ebsis\u00eb mat\u00ebse Lista e emrave t\u00eb kodeve t\u00eb nj\u00ebsive shtes\u00eb Nj\u00ebsia mat\u00ebse<\/p>\n\n\n\n
Sasia nj\u00ebsia Sup1 Sasia. Seksioni 41 i deklarimit. Sasin\u00eb<\/p>\n\n\n\n
Shuma e tatimit1 Shuma totale. Seksioni 47 i deklarimit. TVSH<\/p>\n\n\n\n
Kodi i mallit Kodi i nomenklatur\u00ebs Kodin e artikullit<\/p>\n\n\n\n
Neni 26<\/p>\n\n\n\n
Fiskalizimi i fatur\u00ebs elektronike p\u00ebr sh\u00ebrbimin e ofruar nga jorezident\u00ebt ndaj tatimpaguesit rezident<\/p>\n\n\n\n
1. Sipas nenit 20 t\u00eb Ligjit, tatimpaguesit q\u00eb i n\u00ebnshtrohen TVSH-s\u00eb, ose tatimit mbi fitimin, ose tatimit t\u00eb thjeshtuar mbi fitimin, duhet t\u00eb fiskalizojn\u00eb \u00e7do fatur\u00eb t\u00eb marr\u00eb nga nj\u00eb person i huaj q\u00eb nuk \u00ebsht\u00eb rezident n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb n\u00eb form\u00ebn e fatur\u00ebs elektronike, p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave, p\u00ebr furnizimin e sh\u00ebrbimeve.<\/p>\n\n\n\n
2. Procedura e fiskalizimit do t\u00eb kryhet n\u00eb platform\u00ebn qendrore t\u00eb faturave.<\/p>\n\n\n\n
3. N\u00eb llogarin\u00eb e p\u00ebrdoruesit t\u00eb tatimpaguesit (bler\u00ebsit) n\u00eb platform\u00ebn qendrore t\u00eb faturave, do t\u00eb jen\u00eb t\u00eb dukshme t\u00eb dh\u00ebnat nga fatura elektronike e personit t\u00eb huaj, e cila shk\u00ebmbehet p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave dhe p\u00ebr k\u00ebt\u00eb arsye \u00ebsht\u00eb n\u00eb p\u00ebrputhje me specifikimet teknike t\u00eb dh\u00ebna n\u00eb Standardet Shqiptare (SSH) t\u00eb publikuara nga autoriteti p\u00ebr standardizim. Tatimpaguesi (bler\u00ebsi), pasi t\u00eb pranoj\u00eb fatur\u00ebn, do t\u00eb shtoj\u00eb p\u00ebrshkrimin e sh\u00ebrbimeve n\u00eb gjuh\u00ebn shqipe, n\u00ebse fatura \u00ebsht\u00eb l\u00ebshuar n\u00eb gjuh\u00eb t\u00eb huaj, direkt n\u00eb platform\u00eb, si dhe kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb tatimpaguesit, ndaj t\u00eb cilit lidhet fatura e jorezidentit (sh\u00ebrbimet e ofruara). Tatimpaguesi (bler\u00ebsi) llogarit TVSH-n\u00eb dhe deklaron fatur\u00ebn e l\u00ebshuar prej tij si autongarkes\u00eb sipas ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb.<\/p>\n\n\n\n
4. Tatimpaguesi, pra bler\u00ebsi vendas i sh\u00ebrbimit, i cili ka marr\u00eb nj\u00eb fatur\u00eb elektronike nga jasht\u00eb, do t\u00eb zhvilloj\u00eb procedur\u00ebn e fiskalizimit jo m\u00eb von\u00eb se data 10 e muajit q\u00eb pason muajin n\u00eb t\u00eb cilin \u00ebsht\u00eb dh\u00ebn\u00eb sh\u00ebrbimi.<\/p>\n\n\n\n
5. Pas fiskalizimit, n\u00ebse verifikimi ka qen\u00eb i suksessh\u00ebm, sistemi i informacionit i administrat\u00ebs tatimore qendrore gjeneron NIVF, i cili do t\u00eb ruhet n\u00eb librin e blerjeve t\u00eb tatimpaguesit (bler\u00ebsit) n\u00eb platform\u00ebn qendrore t\u00eb faturave, s\u00eb bashku me t\u00eb dh\u00ebnat e tjera t\u00eb fatur\u00ebs elektronike t\u00eb jorezidentit.<\/p>\n\n\n\n
Neni 27<\/p>\n\n\n\n
Shitjet n\u00ebp\u00ebrmjet pajisjeve t\u00eb vet\u00ebsh\u00ebrbimit (automat\u00ebt)<\/p>\n\n\n\n
1. Pajisje e vet\u00ebsh\u00ebrbimit (automat) q\u00eb realizon qarkullim nga shitja e mallrave ose sh\u00ebrbimeve t\u00eb p\u00ebrmendura n\u00eb nenin 21 t\u00eb Ligjit, konsiderohet \u00e7do pajisje e automatizuar, ku gjat\u00eb furnizimit t\u00eb mallrave ose sh\u00ebrbimeve dhe mbledhjes s\u00eb pagesave nuk merr pjes\u00eb nj\u00eb individ n\u00eb cil\u00ebsin\u00eb e shit\u00ebsit. Pajisjet e vet\u00ebsh\u00ebrbimit p\u00ebr q\u00ebllim t\u00eb fiskalizimit nuk konsiderohen t\u00eb jen\u00eb bankomatet e bankave apo e-banking (sh\u00ebrbimet bankare elektronike).<\/p>\n\n\n\n
2. Pajisja e vet\u00ebsh\u00ebrbimit (automat) kryen procesin e fiskalizimit duke raportuar t\u00eb dh\u00ebnat e shitjeve n\u00eb koh\u00ebn e shitjes s\u00eb mallrave ose sh\u00ebrbimeve n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore p\u00ebrmes lidhjes n\u00eb internet.<\/p>\n\n\n\n
3. Ndryshe nga sa parashikohet n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, procesi i fiskalizimit t\u00eb t\u00eb dh\u00ebnave t\u00eb shitjeve t\u00eb cilat jan\u00eb kryer me xhitona dhe mjete t\u00eb ngjashme, nuk do t\u00eb kryhet nga pajisja e vet\u00ebsh\u00ebrbimit n\u00eb t\u00eb cil\u00ebn ato p\u00ebrdoren, pasi procesi i fiskalizimit t\u00eb fatur\u00ebs duhet t\u00eb kryhet n\u00eb momentin e shitjes s\u00eb xhitonave dhe mjeteve t\u00eb ngjashme.<\/p>\n\n\n\n
4. \u00c7do pajisje vet\u00ebsh\u00ebrbimi konsiderohet si nj\u00eb pajisje elektronike faturimi p\u00ebr shitje me para n\u00eb dor\u00eb, p\u00ebr t\u00eb cil\u00ebn do t\u00eb zbatohen p\u00ebrkat\u00ebsisht dispozitat e nenit 14 t\u00eb Ligjit dhe nenit 17 t\u00eb k\u00ebtij udh\u00ebzimi p\u00ebr garantimin e t\u00eb dh\u00ebnave p\u00ebr pajisjet elektronike t\u00eb faturimit.<\/p>\n\n\n\n
5. Kur dor\u00ebzohen t\u00eb dh\u00ebnat n\u00eb lidhje pajisjen e vet\u00ebsh\u00ebrbimit (automat) sipas pik\u00ebs 4 t\u00eb k\u00ebtij neni, tatimpaguesi duhet t\u00eb tregoj\u00eb adres\u00ebn ku ndodhet pajisja e vet\u00ebsh\u00ebrbimit ose adres\u00ebn e saj m\u00eb t\u00eb af\u00ebrt (vendndodhja gjeografike) dhe gjithashtu p\u00ebrshkruan vendndodhjen e sakt\u00eb n\u00eb nj\u00eb hap\u00ebsir\u00eb t\u00eb caktuar.<\/p>\n\n\n\n
6. N\u00eb secil\u00ebn pajisje vet\u00ebsh\u00ebrbimi (automat), tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb vendos\u00eb nj\u00eb afishe me kodin QR t\u00eb printuar q\u00eb p\u00ebrmban t\u00eb dh\u00ebnat e m\u00ebposhtme:<\/p>\n\n\n\n
a) NIPT-in e tatimpaguesit;<\/p>\n\n\n\n
b) kodin e pajisjes elektronike t\u00eb faturimit, t\u00eb krijuar nga sistemi i informacionit t\u00eb administrat\u00ebs tatimore pas lidhjes s\u00eb par\u00eb t\u00eb pajisjes s\u00eb vet\u00ebsh\u00ebrbimit me sistemin e informacionit t\u00eb administrat\u00ebs tatimore p\u00ebr q\u00ebllime fiskalizimi, sipas nenit 17 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
7. Dispozitat e nenit 23 t\u00eb k\u00ebtij udh\u00ebzimi do t\u00eb zbatohen n\u00eb p\u00ebrputhje me rrethanat p\u00ebr protokollet dhe mekanizmat e siguris\u00eb, modelet e aplikimit p\u00ebr d\u00ebrgimin dhe n\u00ebnshkrimin e mesazheve elektronike, mesazheve standarde t\u00eb gabimit dhe protokolleve p\u00ebr trajtimin e parregullsive me q\u00ebllim t\u00eb kryerjes s\u00eb procesit t\u00eb fiskalizimit t\u00eb t\u00eb dh\u00ebnave.<\/p>\n\n\n\n
8. Meqen\u00ebse nuk ka asnj\u00eb detyrim q\u00eb t\u00eb printohet fatura p\u00ebr \u00e7do shitje p\u00ebrmes pajisjes s\u00eb vet\u00ebsh\u00ebrbimit, mesazhi q\u00eb k\u00ebrkon fiskalizimin e t\u00eb dh\u00ebnave t\u00eb shitjeve rregullohet si m\u00eb posht\u00eb:<\/p>\n\n\n\n
a) numri i fatur\u00ebs p\u00ebrcaktohet n\u00eb m\u00ebnyr\u00eb rendore n\u00eb nivelin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
b) \u00e7do shitje e mallrave ose sh\u00ebrbimeve t\u00eb b\u00ebra regjistrohet dhe llogaritet si nj\u00eb num\u00ebr fature (numri i transaksionit); dhe<\/p>\n\n\n\n
c) NIPT-i i tatimpaguesit konsiderohet si kodi i operatorit.<\/p>\n\n\n\n
9. N\u00ebse pajisja e vet\u00ebsh\u00ebrbimit \u00ebsht\u00eb e vendosur n\u00eb nj\u00eb zon\u00eb ku nuk \u00ebsht\u00eb e mundur t\u00eb vendosni nj\u00eb lidhje t\u00eb p\u00ebrhershme n\u00eb internet ose ka nj\u00eb nd\u00ebrprerje t\u00eb p\u00ebrkohshme n\u00eb sh\u00ebrbimin e komunikimit me sistemin e informacionit t\u00eb administrat\u00ebs tatimore, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb siguroj\u00eb ruajtjen e t\u00eb dh\u00ebnave n\u00eb shitje dhe t\u00eb kryej\u00eb procedur\u00ebn mujore t\u00eb fiskalizimit, sipas nenit 31 t\u00eb Ligjit ose duhet t\u00eb kryej\u00eb procedur\u00ebn e fiskalizimit pas eliminimit t\u00eb problemit ose lidhjes s\u00eb rivendosur, brenda 48 or\u00ebve.<\/p>\n\n\n\n
10. Tatimpaguesit q\u00eb operojn\u00eb n\u00eb sektor\u00eb t\u00eb ve\u00e7ant\u00eb t\u00eb ekonomis\u00eb, si\u00e7 jan\u00eb sektori i hidrokarbureve dhe kryejn\u00eb shitje p\u00ebrmes makinave t\u00eb vet\u00ebsh\u00ebrbimit (automat), duhet t\u00eb mund\u00ebsojn\u00eb printimin e faturave kur kryejn\u00eb shitje p\u00ebrmes k\u00ebtyre pajisjeve.<\/p>\n\n\n\n
11. P\u00ebrpara fillimit t\u00eb shitjeve nga pajisjet e vet\u00ebsh\u00ebrbimit (automat), tatimpaguesi duhet t\u00eb paraqes\u00eb informacionin p\u00ebr depozit\u00ebn e parave n\u00eb ark\u00eb n\u00eb fillim t\u00eb dit\u00ebs s\u00eb par\u00eb t\u00eb pun\u00ebs. Si nj\u00eb mas\u00eb e thjeshtuar, tatimpaguesi nuk \u00ebsht\u00eb i detyruar q\u00eb ta b\u00ebj\u00eb k\u00ebt\u00eb veprim n\u00eb vijim t\u00eb \u00e7do dite tjet\u00ebr, por duhet t\u00eb regjistroj\u00eb vet\u00ebm veprimet kur t\u00ebrheq para nga arka (pajisja e vet\u00ebsh\u00ebrbimit) apo kur shton para n\u00eb ark\u00eb, t\u00eb cilat nuk jan\u00eb si rezultat i shitjeve t\u00eb kryera.<\/p>\n\n\n\n
Neni 28<\/p>\n\n\n\n
Procedura e thjesht\u00ebzuar p\u00ebr fiskalizimin e faturave<\/p>\n\n\n\n
1. Procedura e thjeshtuar e fiskalizimit, sipas neneve 22 dhe 27 t\u00eb Ligjit, \u00ebsht\u00eb n\u00eb dispozicion p\u00ebr tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura, t\u00eb cil\u00ebt plot\u00ebsojn\u00eb kriteret e parashikuara n\u00eb Vendimin e K\u00ebshillit t\u00eb Ministrave, p\u00ebr:<\/p>\n\n\n\n
a) faturat p\u00ebr transaksionet me para n\u00eb dor\u00eb;<\/p>\n\n\n\n
b) faturat p\u00ebr transaksionet pa para n\u00eb dor\u00eb.<\/p>\n\n\n\n
2. N\u00eb procedur\u00ebn e thjeshtuar t\u00eb fiskalizimit, tatimpaguesit mund t\u00eb p\u00ebrdorin platform\u00ebn qendrore t\u00eb faturave p\u00ebr t\u00eb krijuar, l\u00ebshuar dhe fiskalizuar faturat, si dhe n\u00eb rastet e faturave elektronike p\u00ebr d\u00ebrgimin e fatur\u00ebs elektronike bler\u00ebsit dhe anasjelltas p\u00ebr marrjen e fatur\u00ebs elektronike nga shit\u00ebsi. Tatimpaguesi do t\u00eb duhet t\u00eb marr\u00eb nga AKSHI nj\u00eb certifikat\u00eb digjitale dhe do t\u00eb p\u00ebrdoret si nj\u00eb em\u00ebr p\u00ebrdoruesi dhe fjal\u00ebkalim p\u00ebr hyrje n\u00eb Platform\u00ebn Qendrore t\u00eb Faturave. K\u00ebshtu q\u00eb, tatimpaguesi do t\u00eb duhet t\u00eb ket\u00eb vet\u00ebm nj\u00eb pajisje elektronike (laptop, telefon inteligjent etj.), nj\u00eb lidhje interneti dhe nj\u00eb printer (n\u00ebse d\u00ebshiron t\u00eb shtyp\u00eb fatur\u00ebn) p\u00ebr l\u00ebshimin dhe fiskalizimin e fatur\u00ebs.<\/p>\n\n\n\n
3. Gjat\u00eb procedur\u00ebs s\u00eb l\u00ebshimit dhe fiskalizimit t\u00eb faturave, sipas pik\u00ebs 2 t\u00eb k\u00ebtij neni, tatimpaguesi q\u00eb \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatura, kryen veprimet si m\u00eb posht\u00eb:<\/p>\n\n\n\n
a) ai mund t\u00eb hyj\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave duke p\u00ebrdorur certifikat\u00ebn elektronike t\u00eb l\u00ebshuar nga AKSHI;<\/p>\n\n\n\n
b) hedh t\u00eb dh\u00ebnat e fatur\u00ebs direkt n\u00eb platform\u00ebn qendrore t\u00eb faturave n\u00eb modelin p\u00ebrkat\u00ebs t\u00eb fatur\u00ebs;<\/p>\n\n\n\n
c) pas verifikimit t\u00eb sakt\u00ebsis\u00eb s\u00eb t\u00eb dh\u00ebnave t\u00eb paraqitura ose t\u00eb shkruara, sistemi i informacionit i administrat\u00ebs tatimore gjeneron NIVF-n\u00eb e NSLF-n\u00eb, q\u00eb ia paraqet tatimpaguesit menj\u00ebher\u00eb pas verifikimit;<\/p>\n\n\n\n
\u00e7) pasi t\u00eb marr\u00eb NIVF, tatimpaguesi q\u00eb l\u00ebshon fatura:<\/p>\n\n\n\n
i. p\u00ebr transaksione me para n\u00eb dor\u00eb printon fatur\u00ebn dhe ia jep konsumatorit ose e d\u00ebrgon n\u00eb form\u00eb elektronike;<\/p>\n\n\n\n
ii. p\u00ebr transaksione pa para n\u00eb dor\u00eb, kur klienti \u00ebsht\u00eb nj\u00eb individ ose nj\u00eb person q\u00eb nuk \u00ebsht\u00eb tatimpagues q\u00eb l\u00ebshon fatura n\u00eb baz\u00eb t\u00eb Ligjit, printon fatur\u00ebn dhe ia jep konsumatorit ose e d\u00ebrgon at\u00eb n\u00eb form\u00eb elektronike me p\u00eblqimin e tij;<\/p>\n\n\n\n
iii. p\u00ebr transaksione pa para n\u00eb dor\u00eb, kur klienti \u00ebsht\u00eb nj\u00eb tatimpagues tjet\u00ebr q\u00eb l\u00ebshon fatura n\u00eb baz\u00eb t\u00eb Ligjit, ai l\u00ebshon fatur\u00ebn n\u00eb form\u00ebn e fatur\u00ebs elektronike dhe ia d\u00ebrgon konsumatorit, p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave.<\/p>\n\n\n\n
4. Procedura e thjeshtuar e fiskalizimit n\u00ebnkupton q\u00eb tatimpaguesi q\u00eb \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatura sipas Ligjit:<\/p>\n\n\n\n
a) nuk \u00ebsht\u00eb i detyruar t\u00eb instaloj\u00eb dhe regjistroj\u00eb pajisjet e posa\u00e7me elektronike p\u00ebr transaksione me para n\u00eb dor\u00eb;<\/p>\n\n\n\n
b) nuk \u00ebsht\u00eb i detyruar t\u00eb instaloj\u00eb ose p\u00ebrdor\u00eb ndonj\u00eb zgjidhje t\u00eb ve\u00e7ant\u00eb software-ike p\u00ebr procedur\u00ebn e fiskalizimit;<\/p>\n\n\n\n
c) nuk \u00ebsht\u00eb i detyruar t\u00eb paraqes\u00eb informacion p\u00ebr mbajt\u00ebsin e software-it.<\/p>\n\n\n\n
5. Tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura n\u00eb baz\u00eb t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, gjithashtu mund t\u00eb paraqesin n\u00eb platform\u00ebn qendrore t\u00eb faturave informacionin p\u00ebr depozit\u00ebn e parave n\u00eb ark\u00eb n\u00eb fillim t\u00eb dit\u00ebs s\u00eb par\u00eb t\u00eb pun\u00ebs. Si nj\u00eb mas\u00eb e thjeshtuar, tatimpaguesi nuk \u00ebsht\u00eb i detyruar q\u00eb ta b\u00ebj\u00eb k\u00ebt\u00eb veprim n\u00eb vijim t\u00eb \u00e7do dite tjet\u00ebr, por duhet t\u00eb regjistroj\u00eb vet\u00ebm veprimet kur t\u00ebrheq para nga arka apo kur shton para n\u00eb ark\u00eb, t\u00eb cilat nuk jan\u00eb si rezultat i shitjeve t\u00eb kryera.<\/p>\n\n\n\n
Neni 29<\/p>\n\n\n\n
Fatura p\u00ebr pagesat me para n\u00eb dor\u00eb<\/p>\n\n\n\n
1. Fatura duhet t\u00eb printohet n\u00eb let\u00ebr (\u00e7far\u00ebdo formati letre) n\u00eb transaksionet me konsumator\u00ebt individ\u00eb dhe n\u00eb transaksionet me para n\u00eb dor\u00eb me tatimpagues t\u00eb tjer\u00eb. Sidoqoft\u00eb, n\u00ebse ofrohen sh\u00ebrbime elektronike ose furnizimi i mallrave\/sh\u00ebrbimeve kontraktohet dhe ngarkohet p\u00ebrmes nj\u00eb aplikacioni celular, dyqani n\u00eb internet ose t\u00eb ngjashme, fatura nuk ka pse t\u00eb printohet n\u00eb let\u00ebr, por mund t’i d\u00ebrgohet bler\u00ebsit ose marr\u00ebsit t\u00eb fatur\u00ebs, me post\u00eb elektronike ose si fatur\u00eb elektronike.<\/p>\n\n\n\n
P\u00ebr shembull, n\u00eb rast t\u00eb shitjes n\u00eb distanc\u00eb n\u00ebse klienti (nj\u00eb individ) paguan me kart\u00ebn e tij t\u00eb kreditit, at\u00ebher\u00eb kjo konsiderohet se \u00ebsht\u00eb pagesa e parave n\u00eb dor\u00eb, sipas nenit 3 t\u00eb Ligjit, por fatura nuk duhet t\u00eb printohet n\u00eb let\u00ebr, n\u00eb vend t\u00eb k\u00ebsaj, shit\u00ebsi mund t’ia d\u00ebrgoj\u00eb bler\u00ebsit me post\u00eb elektronike n\u00eb form\u00eb PDF.<\/p>\n\n\n\n
2. N\u00eb rast pagese pa para n\u00eb dor\u00eb, p\u00ebr transaksionet me konsumator\u00ebt individ\u00eb, fatura mund t\u00eb printohet n\u00eb let\u00ebr ose t\u00eb d\u00ebrgohet me post\u00eb elektronike ose si fatur\u00eb elektronike. Bler\u00ebsi duhet t\u00eb jap\u00eb p\u00eblqimin e tij p\u00ebr marrjen e fatur\u00ebs me post\u00eb elektronike ose n\u00eb form\u00eb elektronike.<\/p>\n\n\n\n
Neni 30<\/p>\n\n\n\n
Fatura elektronike p\u00ebr pagesa pa para n\u00eb dor\u00eb n\u00eb transaksionet me organet publike<\/p>\n\n\n\n
1. Detyrimi p\u00ebr t\u00eb l\u00ebshuar dhe marr\u00eb nj\u00eb fatur\u00eb elektronike lind n\u00eb dy raste, sipas neneve 24 dhe 25 t\u00eb Ligjit:<\/p>\n\n\n\n
a) p\u00ebr furnizimin e mallrave ose sh\u00ebrbimeve n\u00eb transaksionet ku shit\u00ebsi dhe bler\u00ebsi jan\u00eb tatimpagues (subjekte t\u00eb TVSH-s\u00eb, ose tatimit mbi fitimin, ose tatimit t\u00eb thjeshtuar mbi fitimin p\u00ebr bizneset e vogla, sipas legjislacionit tatimor n\u00eb fuqi), por vet\u00ebm n\u00ebse fatura paguhet ose do t\u00eb paguhet pa para n\u00eb dor\u00eb;<\/p>\n\n\n\n
b) n\u00eb transaksionet me \u00e7do organ publik, ku organi publik \u00ebsht\u00eb marr\u00ebsi, pra bler\u00ebsi i mallrave ose sh\u00ebrbimeve.<\/p>\n\n\n\n
2. Nj\u00eb fatur\u00eb elektronike duhet t\u00eb p\u00ebrmbaj\u00eb elementet sipas p\u00ebrcaktimit n\u00eb nenin 10 t\u00eb Ligjit. P\u00ebrve\u00e7 k\u00ebtyre, nj\u00eb fatur\u00eb elektronike, duhet t\u00eb l\u00ebshohet dhe gjithashtu t\u00eb merret n\u00eb nj\u00eb format elektronik. Formati duhet t\u00eb jet\u00eb n\u00eb p\u00ebrputhje me Standardet Shqiptare (SSH) si\u00e7 jan\u00eb publikuar nga institucioni p\u00ebrgjegj\u00ebs p\u00ebr standardizimin. Kjo n\u00ebnkupton se, jo t\u00eb gjitha faturat e krijuara n\u00eb nj\u00eb format elektronik mund t\u00eb konsiderohen se jan\u00eb “fatura elektronike” q\u00eb plot\u00ebsojn\u00eb k\u00ebrkesat e neneve 24 dhe 25 t\u00eb Ligjit. Faturat e krijuara n\u00eb format elektronik, p\u00ebr shembull, n\u00ebp\u00ebrmjet nj\u00eb software kontabiliteti ose n\u00ebp\u00ebrmjet nj\u00eb software shkrimi, q\u00eb d\u00ebrgohen dhe merren n\u00eb let\u00ebr, nuk jan\u00eb fatura elektronike.<\/p>\n\n\n\n
Neni 31<\/p>\n\n\n\n
Platforma qendrore e faturave<\/p>\n\n\n\n
1. Platforma qendrore e faturave \u00ebsht\u00eb krijuar, zhvilluar, mir\u00ebmbajtur dhe administruar teknikisht nga AKSHI, nd\u00ebrsa t\u00eb dh\u00ebnat e shk\u00ebmbyera n\u00ebp\u00ebrmjet k\u00ebsaj platforme administrohen nga administrata tatimore.<\/p>\n\n\n\n
2. Tatimpaguesi q\u00eb l\u00ebshon fatur\u00eb mund t\u00eb aksesoj\u00eb platform\u00ebn qendrore t\u00eb faturave duke p\u00ebrdorur certifikat\u00ebn digjitale t\u00eb l\u00ebshuar nga AKSHI, t\u00eb cil\u00ebn do ta p\u00ebrdorin gjithashtu p\u00ebr t\u00eb l\u00ebshuar fatura dhe p\u00ebr t\u00eb kryer procedur\u00ebn e fiskalizimit.<\/p>\n\n\n\n
3. Platforma qendrore e faturave ka dy q\u00ebllime kryesore:<\/p>\n\n\n\n
a) implementimin e procesit t\u00eb fiskalizimit;<\/p>\n\n\n\n
b) shk\u00ebmbimin e faturave elektronike.<\/p>\n\n\n\n
4. P\u00ebr implementimin e procesit t\u00eb fiskalizimit, tatimpaguesi q\u00eb l\u00ebshon fatura n\u00eb platform\u00ebn qendrore t\u00eb faturave mund t\u00eb kryej\u00eb:<\/p>\n\n\n\n
a) d\u00ebrgimin e informacionit t\u00eb k\u00ebrkuar n\u00eb p\u00ebrputhje me Ligjin (mbi vendin e ushtrimit t\u00eb<\/p>\n\n\n\n
veprimtaris\u00eb s\u00eb biznesit, mbi operator\u00ebt, mbi mir\u00ebmbajt\u00ebsit e zgjidhjes software-ike, etj.);<\/p>\n\n\n\n
b) rishikimin e t\u00eb gjitha faturave t\u00eb fiskalizuara n\u00eb t\u00eb cilat ai paraqitet si bler\u00ebs ose si shit\u00ebs n\u00eb librin e blerjeve ose n\u00eb librin e shitjeve;<\/p>\n\n\n\n
c) d\u00ebrgimin e informacionit mbi t\u00eb gjitha pagesat e marra t\u00eb faturave elektronike;<\/p>\n\n\n\n
\u00e7) n\u00eb qoft\u00eb se p\u00ebrmbushin kriteret e vendosura n\u00eb Vendimin e K\u00ebshillit t\u00eb Ministrave, n\u00eb platform\u00ebn qendrore t\u00eb faturave gjithashtu mund t\u00eb krijojn\u00eb fatur\u00eb, kryejn\u00eb procedur\u00ebn e fiskalizimit, l\u00ebshojn\u00eb nj\u00eb fatur\u00eb ose nj\u00eb fatur\u00eb elektronike dhe t\u00eb d\u00ebrgojn\u00eb e t\u00eb marrin nj\u00eb fatur\u00eb elektronike;<\/p>\n\n\n\n
d) t\u00eb shohin dhe t\u00eb shtojn\u00eb t\u00eb dh\u00ebna shtes\u00eb n\u00eb librat e shitjeve dhe t\u00eb blerjeve.<\/p>\n\n\n\n
Neni 32<\/p>\n\n\n\n
Nd\u00ebrprerja e lidhjes elektronike (internetit)<\/p>\n\n\n\n
1. Tatimpaguesi q\u00eb l\u00ebshon fatura, i cili nuk arrin t\u00eb rivendos\u00eb funksionimin e sh\u00ebrbimit fiskal, pra lidhjen me sistemin e informacionit t\u00eb administrat\u00ebs tatimore me q\u00ebllim t\u00eb kryerjes s\u00eb procedur\u00ebs s\u00eb fiskalizimit, n\u00eb p\u00ebrputhje me nenin 29 t\u00eb Ligjit, brenda 48 or\u00ebve, duhet t\u00eb informoj\u00eb administrat\u00ebn tatimore p\u00ebrmes formularit “Raportimi i pamund\u00ebsis\u00eb s\u00eb vendosjes s\u00eb nj\u00eb lidhjeje me sh\u00ebrbimin fiskal”, i cili \u00ebsht\u00eb n\u00eb Shtojc\u00ebn 4, pjes\u00eb p\u00ebrb\u00ebr\u00ebse e k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
2. Formulari n\u00eb p\u00ebrputhje me pik\u00ebn 1 t\u00eb k\u00ebtij neni, do t\u00eb dor\u00ebzohet elektronikisht p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave ose personalisht n\u00eb zyr\u00ebn vendore kompetente t\u00eb administrat\u00ebs tatimore ku \u00ebsht\u00eb i regjistruar, n\u00ebse tatimpaguesi nuk mund t\u00eb hyj\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave.<\/p>\n\n\n\n
3. S\u00eb bashku me formularin e parashikuar n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb paraqes\u00eb bashk\u00ebngjitur edhe dokumentacionin q\u00eb mund t\u00eb v\u00ebrtetoj\u00eb arsyen e pamund\u00ebsis\u00eb p\u00ebr t\u00eb rivendosur lidhjen me internetin (p\u00ebr shembull konfirmimi i ofruesit t\u00eb internetit etj.), n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb si\u00e7 vepron me formularin sipas pik\u00ebs 2 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
4. N\u00ebse \u00ebsht\u00eb e pamundur q\u00eb lidhja t\u00eb b\u00ebhet brenda 48 or\u00ebve, pasi t\u00eb ket\u00eb informuar administrat\u00ebn tatimore sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni, tatimpaguesi mund t\u00eb vazhdoj\u00eb t\u00eb l\u00ebshoj\u00eb fatura pa NIVF dhe pa procedur\u00eb fiskalizimi, deri sa t\u00eb rivendoset lidhja p\u00ebrs\u00ebri. Pas rifillimit t\u00eb funksionimit, ai fiskalizon t\u00eb gjitha faturat e l\u00ebshuara n\u00eb modalitetin off-line (jasht\u00eb linje). N\u00ebse nd\u00ebrprerja n\u00eb lidhjen n\u00eb internet \u00ebsht\u00eb hasur gjat\u00eb muajit dhe rilidhja nuk \u00ebsht\u00eb b\u00ebr\u00eb deri n\u00eb dit\u00ebn e 10-t\u00eb t\u00eb muajit vijues, at\u00ebher\u00eb tatimpaguesi duhet t\u00eb paraqes\u00eb t\u00eb gjitha faturat e pafiskalizuara n\u00eb administrat\u00ebn tatimore qendrore, sipas nenit 31 t\u00eb Ligjit dhe nenit 34 t\u00eb k\u00ebtij udh\u00ebzimi.<\/p>\n\n\n\n
Neni 33<\/p>\n\n\n\n
Nd\u00ebrprerja e pun\u00ebs s\u00eb pajisjes fiskale p\u00ebr zbatimin e fiskalizimit<\/p>\n\n\n\n
1. N\u00eb rast t\u00eb mosfunksionimit t\u00eb plot\u00eb t\u00eb pajisjeve fiskale t\u00eb p\u00ebrdorura p\u00ebr l\u00ebshimin e faturave, tatimpaguesit q\u00eb jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb fatura n\u00eb p\u00ebrputhje me nenin 4 t\u00eb Ligjit, kan\u00eb detyrimin t\u00eb l\u00ebshojn\u00eb fatura nga blloku i ve\u00e7ant\u00eb i faturave, n\u00eb p\u00ebrputhje me nenin 30 t\u00eb Ligjit.<\/p>\n\n\n\n
2. Blloku i ve\u00e7ant\u00eb i faturave shtypet nga autoritetet tatimore apo nga shoq\u00ebri private t\u00eb autorizuara nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve dhe shp\u00ebrndahet nga autoritetet tatimore. K\u00ebto dokumente duhet detyrimisht t\u00eb jen\u00eb n\u00eb form\u00ebn e miratuar nga Drejtori i P\u00ebrgjithsh\u00ebm i Tatimeve. Kriteret q\u00eb duhet t\u00eb plot\u00ebsojn\u00eb personat, q\u00eb autorizohen p\u00ebr shtypjen e k\u00ebtyre dokumenteve, kushtet e shtypjes dhe standardet e siguris\u00eb jan\u00eb sipas p\u00ebrcaktimit n\u00eb Vendimin e K\u00ebshillit t\u00eb Ministrave \u201cP\u00ebr shtypjen e dokumentacionit tatimor\u201d.<\/p>\n\n\n\n
3. Tatimpaguesi q\u00eb l\u00ebshon fatura, pajiset me bllokun e ve\u00e7ant\u00eb t\u00eb faturave n\u00eb Drejtorin\u00eb Rajonale Tatimore ku \u00ebsht\u00eb i regjistruar.<\/p>\n\n\n\n
4. Blloku i ve\u00e7ant\u00eb i faturave duhet t\u00eb ket\u00eb num\u00ebr serial t\u00eb printuar p\u00ebr \u00e7do fatur\u00eb q\u00eb p\u00ebrmban.<\/p>\n\n\n\n
5. Faturat e l\u00ebshuara nga blloku i ve\u00e7ant\u00eb i faturave l\u00ebshohen n\u00eb dy kopje, nga t\u00eb cilat origjinali i firmosur nga l\u00ebshuesi, do t’i jepet klientit, nd\u00ebrsa nj\u00eb kopje mbahet nga furnizuesi i produktit ose sh\u00ebrbimit.<\/p>\n\n\n\n
6. T\u00eb gjitha faturat e l\u00ebshuara nga blloku i ve\u00e7ant\u00eb i faturave duhet t\u00eb fiskalizohen brenda 5 dit\u00ebve. Kjo do t\u00eb thot\u00eb q\u00eb tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb hedh\u00eb t\u00eb gjitha t\u00eb dh\u00ebnat e fatur\u00ebs nga blloku i ve\u00e7ant\u00eb i faturave n\u00eb pajisjen elektronike t\u00eb faturimit (p\u00ebr pagesa me para n\u00eb dor\u00eb) q\u00eb ai p\u00ebrdor p\u00ebr l\u00ebshimin e faturave dhe t\u00eb kryej\u00eb procedur\u00ebn e fiskalizimit, sipas nenit 14 t\u00eb Ligjit.<\/p>\n\n\n\n
7. Gjat\u00eb ndalimit t\u00eb funksionit t\u00eb pajisjeve fiskale, tatimpaguesi l\u00ebshon fatura nga blloku i ve\u00e7ant\u00eb i faturave pa NIVF dhe NSLF dhe n\u00eb fatur\u00eb sh\u00ebnohen fjal\u00ebt “Nd\u00ebrprerje e pun\u00ebs s\u00eb pajisjeve fiskale”.<\/p>\n\n\n\n
8. Faturat nga blloku i ve\u00e7ant\u00eb i faturave do t\u00eb vazhdojn\u00eb numrin rendor q\u00eb fillon pas numrit t\u00eb fatur\u00ebs s\u00eb fundit t\u00eb l\u00ebshuar nga pajisja elektronike. Kur tatimpaguesi rifillon t\u00eb l\u00ebshoj\u00eb fatura nga pajisja elektronike, ai duhet t\u00eb vazhdoj\u00eb num\u00ebrimin rendor q\u00eb fillon pas numrit t\u00eb fatur\u00ebs s\u00eb fundit t\u00eb l\u00ebshuar nga blloku i ve\u00e7ant\u00eb i faturave gjat\u00eb periudh\u00ebs s\u00eb mosfunksionimit t\u00eb pajisjes.<\/p>\n\n\n\n
9. Depozita fillestare e parave n\u00eb dor\u00eb n\u00eb fillim t\u00eb \u00e7do dite pune, si dhe ndryshimet n\u00eb depozit\u00ebn e parave n\u00eb dor\u00eb sh\u00ebnohen n\u00eb bllokun e ve\u00e7ant\u00eb t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
Neni 34<\/p>\n\n\n\n
Zbatimi i procedur\u00ebs s\u00eb fiskalizimit n\u00eb zonat ku nuk \u00ebsht\u00eb e mundur t\u00eb vendoset nj\u00eb lidhje p\u00ebr shk\u00ebmbimin e t\u00eb dh\u00ebnave<\/p>\n\n\n\n
1. Tatimpaguesi duhet t\u00eb njoftoj\u00eb administrat\u00ebn tatimore p\u00ebr pamund\u00ebsin\u00eb e krijimit t\u00eb nj\u00eb lidhje elektronike (internet) p\u00ebr shk\u00ebmbimin e t\u00eb dh\u00ebnave me sistemin e informacionit t\u00eb administrat\u00ebs tatimore n\u00eb vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb vendosura n\u00eb zon\u00eb pa lidhje t\u00eb p\u00ebrhershme n\u00eb internet.<\/p>\n\n\n\n
2. Para njoftimit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb kontrolloj\u00eb disponueshm\u00ebrin\u00eb e sh\u00ebrbimit t\u00eb hyrjes n\u00eb internet p\u00ebr vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit n\u00eb t\u00eb cilin ai ose ajo kryen veprimtarin\u00eb ose nj\u00eb pjes\u00eb t\u00eb veprimtaris\u00eb, nga:<\/p>\n\n\n\n
a) operator\u00ebt q\u00eb ofrojn\u00eb sh\u00ebrbimin e hyrjes n\u00eb internet p\u00ebrmes nj\u00eb rrjeti fiks t\u00eb komunikimeve elektronike (qasje fikse);<\/p>\n\n\n\n
b) operator\u00ebt q\u00eb ofrojn\u00eb sh\u00ebrbimin e hyrjes n\u00eb internet p\u00ebrmes nj\u00eb rrjeti komunikimi elektronik kabllor (qasja kabllore);<\/p>\n\n\n\n
c) operator\u00ebt q\u00eb ofrojn\u00eb sh\u00ebrbimin e hyrjes n\u00eb internet p\u00ebrmes nj\u00eb rrjeti t\u00eb komunikimit elektronik t\u00eb l\u00ebvizsh\u00ebm (qasja n\u00eb celular).<\/p>\n\n\n\n
3. Njoftimi referuar pik\u00ebs 1 t\u00eb k\u00ebtij neni do t\u00eb b\u00ebhet p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave ose n\u00ebse tatimpaguesi q\u00eb l\u00ebshon fatura nuk mund t\u00eb hyj\u00eb n\u00eb at\u00eb platform\u00eb, p\u00ebrmes formularit “Informacione p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit”, sipas nenit 17 t\u00eb k\u00ebtij udh\u00ebzimi, q\u00eb do t\u00eb dor\u00ebzohet n\u00eb zyr\u00ebn vendore p\u00ebrgjegj\u00ebse t\u00eb administrat\u00ebs tatimore, sipas vendit p\u00ebr ushtrimin e veprimtaris\u00eb s\u00eb biznesit ose vendbanimit t\u00eb tij, t\u00eb pakt\u00ebn 24 or\u00eb para fillimit t\u00eb l\u00ebshimit t\u00eb faturave n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit.<\/p>\n\n\n\n
4. P\u00ebrve\u00e7 njoftimit t\u00eb p\u00ebrmendur n\u00eb pikat 1 dhe 3 t\u00eb k\u00ebtij neni, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb paraqes\u00eb dokumentet e m\u00ebposhtme:<\/p>\n\n\n\n
a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 nj\u00eb p\u00ebrgjigje negative ndaj k\u00ebrkes\u00ebs s\u00eb tij p\u00ebr sigurimin e nj\u00eb sh\u00ebrbimi t\u00eb linj\u00ebs fikse n\u00eb internet nga t\u00eb pakt\u00ebn dy ofrues t\u00eb internetit, nj\u00ebri prej t\u00eb cil\u00ebve do t\u00eb jet\u00eb ai m\u00eb i madhi, ofruesi i sh\u00ebrbimit universal;<\/p>\n\n\n\n
b) nj\u00eb p\u00ebrgjigje negative ndaj k\u00ebrkes\u00ebs s\u00eb tatimpaguesit p\u00ebr sigurimin e nj\u00eb sh\u00ebrbimi kabllor t\u00eb hyrjes n\u00eb internet nga t\u00eb pakt\u00ebn nj\u00eb operator q\u00eb operon n\u00eb zon\u00ebn ku ndodhet vendi i ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit;<\/p>\n\n\n\n
c) nj\u00eb raport q\u00eb p\u00ebrmban dit\u00ebn dhe koh\u00ebn e sakt\u00eb t\u00eb moslidhjes n\u00eb internet p\u00ebrmes pajisjes p\u00ebr t\u00eb hyr\u00eb n\u00eb t\u00eb dh\u00ebnat celulare t\u00eb secilit prej operator\u00ebve q\u00eb ofrojn\u00eb sh\u00ebrbimin e qasjes n\u00eb internet, t\u00eb cilin k\u00ebrkuesi e kishte marr\u00eb falas p\u00ebr dy dit\u00eb.<\/p>\n\n\n\n
5. N\u00ebse nga dokumentacioni i dh\u00ebn\u00eb dhe bazuar n\u00eb informacionin mbi disponueshm\u00ebrin\u00eb e sh\u00ebrbimeve t\u00eb hyrjes n\u00eb internet n\u00eb dispozicion t\u00eb AKEP-it, administrata tatimore qendrore mund t\u00eb arrij\u00eb n\u00eb p\u00ebrfundimin se tatimpaguesi q\u00eb l\u00ebshon fatura nuk mund t\u00eb krijoj\u00eb nj\u00eb lidhje funksionale p\u00ebr shk\u00ebmbimin e informacionit me administrat\u00ebn tatimore, ajo l\u00ebshon nj\u00eb konfirmim n\u00eb form\u00eb elektronike, i cili do t\u00eb ruhet n\u00eb platform\u00ebn qendrore t\u00eb faturave n\u00eb llogarin\u00eb personale t\u00eb tatimpaguesit dhe me k\u00ebrkes\u00ebn e tij\/saj t\u00eb d\u00ebrguar n\u00eb post\u00ebn elektronike t\u00eb tij\/saj, t\u00eb deklaruar n\u00eb formularin e aplikimit, sipas pik\u00ebs 3 t\u00eb k\u00ebtij neni (n\u00eb k\u00ebt\u00eb fush\u00eb t\u00eb sh\u00ebnuar), me nj\u00eb periudh\u00eb vlefshm\u00ebrie prej nj\u00eb viti. Pas nj\u00eb viti, tatimpaguesi duhet t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn e njoftimit si\u00e7 p\u00ebrshkruhet n\u00eb k\u00ebt\u00eb nen.<\/p>\n\n\n\n
6. N\u00ebse tatimpaguesi q\u00eb l\u00ebshon fatura nuk ka paraqitur provat e p\u00ebrmendura n\u00eb pik\u00ebn 4 t\u00eb k\u00ebtij neni, atij nuk i jepet asnj\u00eb konfirmim.<\/p>\n\n\n\n
7. N\u00eb zbatim t\u00eb nenit 31 t\u00eb Ligjit, tatimpaguesit q\u00eb kryejn\u00eb biznes n\u00eb nj\u00eb zon\u00eb ku nuk \u00ebsht\u00eb e mundur t\u00eb vendosin nj\u00eb lidhje t\u00eb p\u00ebrhershme n\u00eb internet p\u00ebr t\u00eb shk\u00ebmbyer t\u00eb dh\u00ebna me sistemin e informacionit t\u00eb administrat\u00ebs tatimore, l\u00ebshojn\u00eb fatura dhe p\u00ebrdorin sh\u00ebrbimin fiskal n\u00eb modalitetin jasht\u00eb linje (off-line). E drejta p\u00ebr t\u00eb vepruar n\u00eb m\u00ebnyr\u00eb jasht\u00eb linje mund t\u00eb ushtrohet vet\u00ebm nga tatimpaguesit q\u00eb kan\u00eb nj\u00eb konfirmim sipas pik\u00ebs 5 t\u00eb k\u00ebtij neni.<\/p>\n\n\n\n
8. Tatimpaguesi q\u00eb l\u00ebshon fatura sipas pik\u00ebs 7 t\u00eb k\u00ebtij neni, duhet t\u00eb paraqes\u00eb t\u00eb dh\u00ebnat p\u00ebr pajisjen elektronike t\u00eb faturimit, p\u00ebr vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, p\u00ebr operator\u00ebt dhe p\u00ebr mir\u00ebmbajt\u00ebsin e zgjidhjes software-ike, duke p\u00ebrdorur platform\u00ebn qendrore t\u00eb faturave ose n\u00ebse ato nuk mund t\u00eb hyjn\u00eb n\u00eb platform\u00eb, p\u00ebrmes formave t\u00eb p\u00ebrcaktuara q\u00eb jan\u00eb pjes\u00eb p\u00ebrb\u00ebr\u00ebse e k\u00ebtij udh\u00ebzimi, q\u00eb do t’i dor\u00ebzohet zyr\u00ebs vendore p\u00ebrgjegj\u00ebse t\u00eb administrat\u00ebs tatimore, sipas vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit ose vendbanimit t\u00eb tij, t\u00eb pakt\u00ebn 24 or\u00eb para fillimit t\u00eb l\u00ebshimit t\u00eb faturave n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit.<\/p>\n\n\n\n
9. Gjat\u00eb periudh\u00ebs s\u00eb pun\u00ebs n\u00eb modalitetin jasht\u00eb linje, tatimpaguesi l\u00ebshon fatura q\u00eb p\u00ebrmbajn\u00eb t\u00eb gjitha t\u00eb dh\u00ebnat, sipas nenit 9 ose 11 t\u00eb Ligjit, p\u00ebrfshir\u00eb kodin QR dhe NSLF, p\u00ebrve\u00e7 NIVF. Fatura gjithashtu p\u00ebrmban fjal\u00ebt “Punon n\u00eb modalitetin jasht\u00eb linje”.<\/p>\n\n\n\n
10. Regjistrimi i depozit\u00ebs s\u00eb parave t\u00eb p\u00ebrmendura n\u00eb nenin 40 t\u00eb k\u00ebtij Udh\u00ebzimi, do t\u00eb regjistrohet n\u00eb sistemin elektronik t\u00eb tatimpaguesit dhe n\u00ebnshkruhet me n\u00ebnshkrim elektronik p\u00ebr dit\u00eb pune.<\/p>\n\n\n\n
11. Deri n\u00eb fund t\u00eb muajit dhe jo m\u00eb von\u00eb se data 10 e muajit vijues, tatimpaguesi q\u00eb l\u00ebshon fatura n\u00eb p\u00ebrputhje me pik\u00ebn 7 t\u00eb k\u00ebtij neni, do t’i paraqes\u00eb administrat\u00ebs tatimore t\u00eb gjitha faturat e l\u00ebshuara n\u00eb muajin e kaluar, n\u00eb nj\u00eb nga m\u00ebnyrat e m\u00ebposhtme:<\/p>\n\n\n\n
a) marrjen e pajisjes elektronike t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e faturave dhe mbi t\u00eb cil\u00ebn faturat ruhen n\u00eb nj\u00eb zon\u00eb me lidhje interneti, ku ai gjithashtu mund t\u00eb lidh\u00eb at\u00eb pajisje me internet dhe t\u00eb vazhdoj\u00eb procedur\u00ebn e fiskalizimit;<\/p>\n\n\n\n
b) shkarkimin e t\u00eb gjitha t\u00eb dh\u00ebnave n\u00eb median e l\u00ebvizshme t\u00eb rishkrueshme (p\u00ebr shembull USB, ose CD t\u00eb rishkrueshme, ose pajisje t\u00eb kujtes\u00ebs s\u00eb jashtme) dhe:<\/p>\n\n\n\n
i. duke e ngarkuar vet\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave; ose<\/p>\n\n\n\n
ii. duke e paraqitur at\u00eb n\u00eb zyr\u00ebn m\u00eb t\u00eb af\u00ebrt t\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
12. Pas paraqitjes s\u00eb t\u00eb dh\u00ebnave sipas pik\u00ebs 11 t\u00eb k\u00ebtij neni, sistemi i informacionit t\u00eb administrat\u00ebs tatimore kryen verifikimin e t\u00eb gjitha t\u00eb dh\u00ebnave t\u00eb faturave t\u00eb marra dhe gjeneron NIVF p\u00ebr \u00e7do fatur\u00eb, si konfirmim p\u00ebr marrjen e faturave t\u00eb paraqitura m\u00eb pas.<\/p>\n\n\n\n
13. Nj\u00eb list\u00eb e numrave t\u00eb fatur\u00ebs dhe NIVF-ve t\u00eb tyre t\u00eb caktuara do t’i sigurohen tatimpaguesit q\u00eb l\u00ebshon fatura n\u00eb form\u00eb elektronike, n\u00eb t\u00eb nj\u00ebjt\u00ebn m\u00ebnyr\u00eb me t\u00eb cil\u00ebn ai ka dor\u00ebzuar faturat n\u00eb administrat\u00ebn tatimore (direkt n\u00eb pajisje, ose p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave, ose ruajtjen e tij n\u00eb median e l\u00ebvizshme).<\/p>\n\n\n\n
14. Pas marrjes s\u00eb NIVF-s\u00eb p\u00ebr secil\u00ebn fatur\u00eb, tatimpaguesi q\u00eb l\u00ebshon faturat \u00ebsht\u00eb i detyruar t\u00eb ngarkoj\u00eb NIVF-n\u00eb n\u00eb pajisjen elektronike ose sistemin elektronik t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin dhe ruajtjen e faturave, brenda pes\u00eb dit\u00ebve dhe ta bashk\u00ebngjis\u00eb at\u00eb n\u00eb \u00e7do fatur\u00eb t\u00eb l\u00ebshuar m\u00eb par\u00eb.<\/p>\n\n\n\n
15. N\u00ebse gjat\u00eb verifikimit t\u00eb faturave t\u00eb paraqitura gjenden disa parregullsi t\u00eb p\u00ebrmendura n\u00eb nenin 23 t\u00eb k\u00ebtij Udh\u00ebzimi, p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb e mundur t\u00eb caktohet NIVF, tatimpaguesi do t\u00eb marr\u00eb nj\u00eb p\u00ebrshkrim gabimi dhe do t\u00eb korrigjoj\u00eb parregullsit\u00eb dhe m\u00eb pas t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn.<\/p>\n\n\n\n
Neni 35<\/p>\n\n\n\n
Fiskalizimi i faturave korrigjuese\/sakt\u00ebsuese<\/p>\n\n\n\n
1. N\u00ebse tatimpaguesit shit\u00ebs do t\u2019i duhet t\u00eb anuloj\u00eb fatur\u00ebn e l\u00ebshuar, sepse bler\u00ebsi nuk e ka pranuar at\u00eb (p\u00ebr shembull n\u00ebse ka disa gabime n\u00eb fatur\u00eb, ose n\u00ebse bler\u00ebsi ka kthyer disa artikuj tek shit\u00ebsi, ose n\u00ebse ai nuk kryen transaksionin etj.), tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn nuk mund ta fshij\u00eb at\u00eb nga libri i shitjeve ose t\u00eb b\u00ebj\u00eb nj\u00eb anulim n\u00eb sistemin e tij elektronik, por duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese, not\u00eb debiti ose not\u00eb krediti, sipas akteve ligjore dhe n\u00ebnligjore p\u00ebr TVSH-n\u00eb dhe ta fiskalizoj\u00eb at\u00eb.<\/p>\n\n\n\n
2. Fatura korrigjuese duhet t\u00eb p\u00ebrmbaj\u00eb t\u00eb dh\u00ebna referenc\u00eb p\u00ebr fatur\u00ebn q\u00eb po korrigjohet, pra NSLF e fatur\u00ebs q\u00eb po korrigjohet dhe t\u00eb gjith\u00eb element\u00ebt e tjer\u00eb t\u00eb fatur\u00ebs sipas Ligjit. Fatura korrigjuese duhet t\u00eb fiskalizohet pas verifikimit nga sistemi i informacionit i administrat\u00ebs tatimore qendrore. N\u00ebse verifikimi ka qen\u00eb i suksessh\u00ebm, do t\u00eb marr\u00eb nj\u00eb NIVF (numri identifikues i ve\u00e7ant\u00eb i fatur\u00ebs).<\/p>\n\n\n\n
Shembulli 1.<\/p>\n\n\n\n
Kompania A i shet Kompanis\u00eb B 500 cop\u00eb shishe qum\u00ebsht (paketim 1 lit\u00ebr) me nj\u00eb \u00e7mim 300,00 lek\u00eb p\u00ebr shishe pa TVSH, n\u00eb dat\u00ebn 05.08.2020 (kjo \u00ebsht\u00eb fatura origjinale), pra n\u00eb total 180 000,00 lek\u00eb (150 000,00 lek\u00eb + 30 000,00 lek\u00eb TVSH).<\/p>\n\n\n\n
Kompania A l\u00ebshon fatur\u00ebn e m\u00ebposhtme:<\/p>\n\n\n\n
Fatur\u00eb tatimore<\/p>\n\n\n\n
Kompania A<\/p>\n\n\n\n
Rruga Morat Toptani 1, Tirana, Shqip\u00ebri J43675678H<\/p>\n\n\n\n
Dat\u00ebn dhe koh\u00ebn: 05\/08\/2020, 20:01:24 Nr. i Fatur\u00ebs: 156-2020-ab5352mjul Operator: lke1346787<\/p>\n\n\n\n
Kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: abc123456i M\u00ebnyr\u00ebn e pages\u00ebs: kart\u00eb monedha<\/p>\n\n\n\n
Bler\u00ebsit: Kompania B, P2222222T, Tirana, Rruga Urani Pano 1, Shqip\u00ebri<\/p>\n\n\n\n
Mallrave\/sh\u00ebrbimeve Nj\u00ebsia Sasia \u00c7mimi Vlera pa TVSH TVSH<\/p>\n\n\n\n
qum\u00ebsht1 l cop\u00eb 500 300,00 150.000,00 1<\/p>\n\n\n\n
Tatim Kodin Shkalla Vlera Vlera e TVSH<\/p>\n\n\n\n
TVSH 1 20% 150.000,00 30.000,00<\/p>\n\n\n\n
TVSH 2 10% 0 0<\/p>\n\n\n\n
vler\u00ebn: 150.000,00 lek<\/p>\n\n\n\n
TVSH: 30.000,00 lek<\/p>\n\n\n\n
vler\u00ebn totale me TVSH: 180.000,00 lek<\/p>\n\n\n\n
NSLF: 877246-3432-523235-<\/p>\n\n\n\n
NIVF: 121-4545-55435-23435235-<\/p>\n\n\n\n
Kompania B pagoi fatur\u00ebn n\u00eb dat\u00ebn 07.08.2020, por n\u00eb dat\u00ebn 10.09.2020 i kthen kompanis\u00eb A 100 cop\u00eb shishe qum\u00ebshti, sepse ka pasur probleme paketimi. Pra, kompania B k\u00ebrkon nj\u00eb kthim prej 30 000,00 lek\u00ebsh + 6 000,00 lek\u00eb t\u00eb TVSH-s\u00eb. M\u00eb 11.09.2020 kompania A l\u00ebshon nj\u00eb sh\u00ebnim korrigjues t\u00eb fatur\u00ebs, e fiskalizon at\u00eb dhe ia d\u00ebrgon bler\u00ebsit.<\/p>\n\n\n\n
Fatur\u00eb tatimore (fatur\u00eb korrigjuese \u2013 not\u00eb krediti)<\/p>\n\n\n\n
Kompania A<\/p>\n\n\n\n
Rruga Morat Toptani 1, Tirana, Shqip\u00ebri J43675678H<\/p>\n\n\n\n
Dat\u00ebn dhe koh\u00ebn: 11\/09\/2020, 15:01:24 Nr. i Fatur\u00ebs: 170-2020-ab5352mjul Operator: lke1346787<\/p>\n\n\n\n
Kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: abc123456i M\u00ebnyr\u00ebn e pages\u00ebs: kart\u00ebmonedha<\/p>\n\n\n\n
Bler\u00ebsit: Kompania B, P2222222T, Tirana, Rruga Urani Pano 1, Shqip\u00ebri<\/p>\n\n\n\n
Mallrave\/sh\u00ebrbimeve\u00a0\u00a0 Nj\u00ebsia\u00a0\u00a0 Sasia\u00a0\u00a0\u00a0\u00a0 \u00c7mimi\u00a0 Vlera pa TVSH\u00a0\u00a0 TVSH<\/p>\n\n\n\n
qum\u00ebsht1 l cop\u00eb -100 300 – 30.000,00 1<\/p>\n\n\n\n
Tatim Kodin Shkalla Vlera Vlera e TVSH<\/p>\n\n\n\n
TVSH 1 20% – 30.000,00 -6.000,00<\/p>\n\n\n\n
TVSH 2 10% 0 0<\/p>\n\n\n\n
vler\u00ebn: -30.000,00 lek<\/p>\n\n\n\n
TVSH: -6.000,00 lek<\/p>\n\n\n\n
vler\u00ebn totale me TVSH: -36.000,00 lek<\/p>\n\n\n\n
NSLF: 123566-3432-523235-23525<\/p>\n\n\n\n
NIVF: 511-222-55435-23435235-2<\/p>\n\n\n\n
Lidhur me sakt\u00ebsimin e fatur\u00ebs NSLF: 877246-3432-523235-23525<\/p>\n\n\n\n
Kjo fatur\u00eb korrigjuese duhet t\u00eb regjistrohet n\u00eb librin e blerjeve t\u00eb bler\u00ebsit dhe n\u00eb librin e shitjeve t\u00eb shit\u00ebsit n\u00eb muajin kur \u00ebsht\u00eb l\u00ebshuar, n\u00eb k\u00ebt\u00eb rast n\u00eb Shtator 2020.<\/p>\n\n\n\n
Kjo fatur\u00eb korrigjuese duhet t\u00eb l\u00ebshohet si fatur\u00eb e thjesht\u00eb. Shembulli 2.<\/p>\n\n\n\n
Kompania B nga shembulli num\u00ebr 1 nuk ka paguar fatur\u00ebn dhe ka anuluar porosin\u00eb, k\u00ebshtu q\u00eb mallrat iu kthyen shit\u00ebsit, kompanis\u00eb A, me dat\u00eb 10.08.2020.<\/p>\n\n\n\n
Kompania A n\u00eb k\u00ebt\u00eb rast l\u00ebshon nj\u00eb fatur\u00eb korrigjuese, e fiskalizon at\u00eb dhe ia d\u00ebrgon bler\u00ebsit. Kjo fatur\u00eb korrigjuese regjistrohet n\u00eb librin e blerjeve t\u00eb bler\u00ebsit dhe n\u00eb librin e shitjeve t\u00eb shit\u00ebsit n\u00eb muajin kur \u00ebsht\u00eb l\u00ebshuar, pra n\u00eb Gusht 2020.<\/p>\n\n\n\n
Fatur\u00eb tatimore (fatur\u00eb korrigjuese \u2013 not\u00eb krediti)<\/p>\n\n\n\n
Kompania A<\/p>\n\n\n\n
Rruga Morat Toptani 1, Tirana, Shqip\u00ebri J43675678H<\/p>\n\n\n\n
Dat\u00ebn dhe koh\u00ebn: 11\/08\/2020, 15:01:24 Nr. i Fatur\u00ebs: 160-2020- ab5352mjul Operator: lke1346787<\/p>\n\n\n\n
Kodin e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: abc123456i M\u00ebnyr\u00ebn e pages\u00ebs: kart\u00ebmonedha<\/p>\n\n\n\n
Bler\u00ebsit: Kompania B, P2222222T, Tirana, Rruga Urani Pano 1, Shqip\u00ebri<\/p>\n\n\n\n
Mallrave\/sh\u00ebrbimeve Nj\u00ebsia Sasia \u00c7mimi Vlera pa TVSH TVSH<\/p>\n\n\n\n
qum\u00ebsht1 l cop\u00eb -500 300,00 – 150.000,00 1<\/p>\n\n\n\n
Tatim Kodin Shkalla Vlera Vlera e TVSH<\/p>\n\n\n\n
TVSH 1 20% – 150.000,00 -30.000,00<\/p>\n\n\n\n
TVSH 2 10% 0 0<\/p>\n\n\n\n
vler\u00ebn: -150.000,00 lek<\/p>\n\n\n\n
TVSH: -30.000,00 lek<\/p>\n\n\n\n
vler\u00ebn totale me TVSH: -180.000,00 lek<\/p>\n\n\n\n
NSLF: 123566-3432-523235-11111<\/p>\n\n\n\n
NIVF: 511-222-12121-23435235-222<\/p>\n\n\n\n
Lidhur me sakt\u00ebsimin e fatur\u00ebs NSLF: 877246-3432-523235-23525<\/p>\n\n\n\n
Kjo fatur\u00eb duhet t\u00eb l\u00ebshohet me em\u00ebrtes\u00ebn fatur\u00eb korrigjuese dhe t\u00eb lidhet me fatur\u00ebn<\/p>\n\n\n\n
fillestare t\u00eb furnizimit t\u00eb mallit.<\/p>\n\n\n\n
Shembulli 3.<\/p>\n\n\n\n
Kompania A, nga shembulli i par\u00eb, pas dy muajsh, zbulon se n\u00eb fatur\u00ebn e par\u00eb, sasia prej 100 shishesh qum\u00ebsht duhej t\u00eb ishte faturuar me \u00e7mimin 350 lek\u00eb p\u00ebr shishe p\u00ebr shkak t\u00eb paketimeve t\u00eb ndryshme (1,5 litra n\u00eb vend t\u00eb 1 litri). M\u00eb 11.10.2020 kompania A l\u00ebshon nj\u00eb fatur\u00eb korrigjuese, e fiskalizon at\u00eb dhe ja d\u00ebrgon bler\u00ebsit. Kjo fatur\u00eb korrigjuese regjistrohet n\u00eb librin e blerjeve t\u00eb bler\u00ebsit dhe n\u00eb librin e shitjeve t\u00eb shit\u00ebsit n\u00eb muajin kur \u00ebsht\u00eb l\u00ebshuar, pra n\u00eb Tetor 2020.<\/p>\n\n\n\n
23456i<\/p>\n\n\n\n
o 1,<\/p>\n\n\n\n
vler\u00ebn: 5.000,00 lek<\/p>\n\n\n\n
TVSH: 1.000,00 lek<\/p>\n\n\n\n
vler\u00ebn totale me TVSH: 6.000,00 lek<\/p>\n\n\n\n
NSLF: 333555-3432-123123-12121<\/p>\n\n\n\n
NIVF: 333-111-12121-23435235-222<\/p>\n\n\n\n
Lidhur me sakt\u00ebsimin e fatur\u00ebs NSLF: 877246-3432-523235-23525<\/p>\n\n\n\n
Kjo fatur\u00eb duhet t\u00eb l\u00ebshohet me em\u00ebrtes\u00ebn fatur\u00eb korrigjuese dhe t\u00eb lidhet me fatur\u00ebn fillestare t\u00eb furnizimit t\u00eb mallit.<\/p>\n\n\n\n
3. N\u00eb rastin kur fatura e par\u00eb nuk \u00ebsht\u00eb fiskalizuar p\u00ebr shkak t\u00eb nd\u00ebrprerjes s\u00eb lidhjes n\u00eb internet ose ndonj\u00eb gabimi t\u00eb hasur gjat\u00eb procedur\u00ebs s\u00eb fiskalizimit dhe fatura korrigjuese l\u00ebshohet m\u00eb pas, tatimpaguesi fiskalizon fillimisht fatur\u00ebn fillestare dhe m\u00eb pas fatur\u00ebn korrigjuese e cila korrigjon fatur\u00ebn fillestare.<\/p>\n\n\n\n
4. N\u00ebse fatura q\u00eb po korrigjohet nuk gjendet n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave, sistemi i informacionit t\u00eb administrat\u00ebs tatimore qendrore gjeneron nj\u00eb mesazh gabimi q\u00eb do t\u00eb ruhet n\u00eb llogarin\u00eb e p\u00ebrdoruesit t\u00eb tatimpaguesit n\u00eb platform\u00ebn qendrore t\u00eb faturave dhe tatimpaguesi duhet t\u00eb korrigjoj\u00eb parregullsit\u00eb e hasura.<\/p>\n\n\n\n
5. N\u00eb rastet kur nj\u00eb fatur\u00eb elektronike \u00ebsht\u00eb l\u00ebshuar dhe bler\u00ebsi e pranon at\u00eb, ajo do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb shit\u00ebsit dhe n\u00eb librin e blerjeve t\u00eb bler\u00ebsit. Pasi bler\u00ebsi verifikon fatur\u00ebn e marr\u00eb n\u00eb m\u00ebnyr\u00eb elektronike n\u00ebp\u00ebrmjet platform\u00ebs qendrore t\u00eb faturave, mund ta pranoj\u00eb at\u00eb p\u00ebr ta paguar ose ta refuzoj\u00eb n\u00ebse d\u00ebshiron t\u00eb heq\u00eb dor\u00eb nga transaksioni. Ky status i fatur\u00ebs elektronike do t\u00eb regjistrohet n\u00eb platform\u00ebn qendrore t\u00eb faturave. N\u00ebse fatura elektronike \u00ebsht\u00eb refuzuar nga bler\u00ebsi, ajo do t\u00eb hiqet nga libri i tij i blerjeve dhe shit\u00ebsi, pra tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn, do t\u00eb duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese dhe ta fiskalizoj\u00eb at\u00eb. N\u00eb k\u00ebt\u00eb rrethan\u00eb, fatura korrigjuese nuk do t\u00eb regjistrohet n\u00eb librin e blerjeve t\u00eb bler\u00ebsit, por do t\u00eb regjistrohet n\u00eb librin e shitjeve t\u00eb shit\u00ebsit. N\u00ebse fatura elektronike \u00ebsht\u00eb pranuar p\u00ebr t’u paguar nga bler\u00ebsi dhe tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn l\u00ebshon nj\u00eb fatur\u00eb korrigjuese m\u00eb von\u00eb, ajo duhet t\u00eb fiskalizohet dhe t\u00eb shk\u00ebmbehet me bler\u00ebsin n\u00ebp\u00ebrmjet platform\u00ebs qendrore t\u00eb faturave, dhe kur bler\u00ebsi e pranon at\u00eb, ajo do t\u00eb regjistrohet n\u00eb librin e tij t\u00eb blerjeve. \u00c7do fatur\u00eb elektronike e l\u00ebshuar (p\u00ebrfshir\u00eb faturat korrigjuese) nga tatimpaguesi q\u00eb l\u00ebshon fatura do t\u00eb regjistrohet n\u00eb librin e tij t\u00eb shitjeve pas kryerjes s\u00eb procedur\u00ebs s\u00eb fiskalizimit.<\/p>\n\n\n\n
6. N\u00eb rastet kur tatimpaguesi duhet t\u00eb ndryshoj\u00eb elemente t\u00eb tjera t\u00eb fatur\u00ebs t\u00eb cilat jan\u00eb t\u00eb pasakta (p\u00ebr shembull NIPT-i i bler\u00ebsit, m\u00ebnyra e pages\u00ebs etj.), s\u00eb pari duhet t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese me t\u00eb gjith\u00eb element\u00ebt e nj\u00ebjt\u00eb si n\u00eb fatur\u00ebn origjinale (p\u00ebrve\u00e7 dat\u00ebs s\u00eb l\u00ebshimit dhe numrit t\u00eb fatur\u00ebs, t\u00eb cilat jan\u00eb elementet q\u00eb lidhen me vet\u00eb fatur\u00ebn korrigjuese) dhe e gjith\u00eb shuma duhet t\u00eb jet\u00eb negative. Pas k\u00ebsaj duhet t\u00eb l\u00ebshohet nj\u00eb fatur\u00eb e re me t\u00eb dh\u00ebna t\u00eb sakta dhe duke iu referuar NSLF-s\u00eb s\u00eb fatur\u00ebs s\u00eb par\u00eb t\u00eb l\u00ebshuar (t\u00eb origjinalit dhe jo t\u00eb fatur\u00ebs korrigjuese).<\/p>\n\n\n\n
Neni 36<\/p>\n\n\n\n
Njoftimi p\u00ebr fatur\u00ebn<\/p>\n\n\n\n
1. N\u00eb p\u00ebrputhje me nenin 33 t\u00eb Ligjit, tatimpaguesi q\u00eb l\u00ebshon fatura \u00ebsht\u00eb i detyruar t\u00eb paraqes\u00eb nj\u00eb njoftim n\u00eb secil\u00ebn nga vendet e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit t\u00eb tij (vendet fikse), n\u00eb \u00e7do pajisje elektronike t\u00eb faturimit ose n\u00eb ndonj\u00eb vend tjet\u00ebr t\u00eb duksh\u00ebm p\u00ebr<\/p>\n\n\n\n
konsumatorin, lidhur me detyrimin e tatimpaguesit p\u00ebr t\u00eb l\u00ebshuar fatur\u00ebn dhe detyrimin e bler\u00ebsit p\u00ebr ta marr\u00eb dhe mbajtur at\u00eb.<\/p>\n\n\n\n
2. Forma dhe p\u00ebrmbajtja e njoftimit sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni jan\u00eb bashk\u00ebngjitur n\u00eb Shtojc\u00ebn 5 t\u00eb k\u00ebtij Udh\u00ebzimi.<\/p>\n\n\n\n
3. N\u00ebse bler\u00ebsi \u00ebsht\u00eb nj\u00eb tatimpagues, person fizik ose juridik, p\u00ebr q\u00ebllime tatimore, n\u00eb baz\u00eb t\u00eb ligjit p\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb fatur\u00ebn dhe ta ruaj\u00eb at\u00eb p\u00ebr 5 vite t\u00eb plota kalendarike, duke filluar nga viti pas vitit q\u00eb u l\u00ebshua fatura.<\/p>\n\n\n\n
4. Me k\u00ebrkes\u00eb t\u00eb nj\u00eb punonj\u00ebsi t\u00eb autorizuar t\u00eb administrat\u00ebs tatimore, bler\u00ebsi duhet t\u2019i tregoj\u00eb fatur\u00ebn e l\u00ebshuar.<\/p>\n\n\n\n
5. \u00c7do bler\u00ebsi, person fizik, juridik ose individ, i lind e drejta t\u00eb mos kryej\u00eb transaksionin p\u00ebr vler\u00ebn e mallit ose sh\u00ebrbimit t\u00eb ofruar, n\u00ebse shit\u00ebsi nuk l\u00ebshon fatur\u00ebn, n\u00eb p\u00ebrputhje me Ligjin.<\/p>\n\n\n\n
Neni 37<\/p>\n\n\n\n
Detyrimet e bler\u00ebsit<\/p>\n\n\n\n
N\u00eb p\u00ebrputhje me nenin 34 t\u00eb Ligjit, bler\u00ebsi ose marr\u00ebsi i nj\u00eb fature t\u00eb l\u00ebshuar p\u00ebr pages\u00eb me para n\u00eb dor\u00eb, duhet ta mbaj\u00eb fatur\u00ebn e l\u00ebshuar deri n\u00eb 30 metra pas largimit nga vendi i ushtrimit t\u00eb aktivitetit t\u00eb shit\u00ebsit, pra t\u00eb tatimpaguesit q\u00eb ka l\u00ebshuar fatur\u00ebn. Me k\u00ebrkes\u00eb t\u00eb nj\u00eb punonj\u00ebsi t\u00eb autorizuar t\u00eb administrat\u00ebs tatimore, bler\u00ebsi duhet t\u2019i tregoj\u00eb fatur\u00ebn e l\u00ebshuar.<\/p>\n\n\n\n
Neni 38<\/p>\n\n\n\n
Verifikimi i fatur\u00ebs<\/p>\n\n\n\n
1. Bler\u00ebsit dhe t\u00eb gjith\u00eb marr\u00ebsit e faturave, p\u00ebr t\u00eb gjitha faturat e marra nga tatimpaguesit q\u00eb jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb fatura, sipas nenit 4 t\u00eb Ligjit, mund t\u00eb verifikojn\u00eb n\u00ebse fatura raportohet n\u00eb administrat\u00ebn tatimore, brenda 60 dit\u00ebve nga data e l\u00ebshimit t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
2. Verifikimi do t\u00eb b\u00ebhet duke skanuar kodin QR n\u00eb fatur\u00eb nga nj\u00eb telefon inteligjent, nga ndonj\u00eb pajisje tjet\u00ebr elektronike q\u00eb ka funksionin e skanimit ose p\u00ebrmes platform\u00ebs qendrore t\u00eb faturave duke k\u00ebrkuar fatur\u00ebn n\u00eb librin e blerjeve (n\u00ebse bler\u00ebsi \u00ebsht\u00eb nj\u00eb tatimpagues q\u00eb l\u00ebshon fatura dhe NIPT-i i tij shkruhet n\u00eb fatur\u00eb). Ka shum\u00eb aplikacione n\u00eb dyqanin e aplikacioneve t\u00eb disponueshme p\u00ebr shkarkim falas. Kodi QR kodon nj\u00eb lidhje me aplikimin e administrat\u00ebs tatimore qendrore me detaje t\u00eb fatur\u00ebs s\u00eb skanuar. K\u00ebtu \u00ebsht\u00eb nj\u00eb shembull i kodit QR i cili mund t\u00eb gjendet n\u00eb fatur\u00eb:<\/p>\n\n\n\n
3. Bler\u00ebsi dhe t\u00eb gjith\u00eb marr\u00ebsit e fatur\u00ebs, gjithashtu mund t\u00eb kryejn\u00eb verifikimin e fatur\u00ebs duke b\u00ebr\u00eb nj\u00eb k\u00ebrkes\u00eb n\u00eb sh\u00ebrbimin n\u00eb internet ose aplikacionin e telefonit celular t\u00eb disponuesh\u00ebm n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore dhe duke futur manualisht t\u00eb dh\u00ebnat e k\u00ebrkuara (p\u00ebr shembull, NIVF ose NSLF e fatur\u00ebs). N\u00eb situatat kur fatura l\u00ebshohet manualisht nga blloku i ve\u00e7ant\u00eb i faturave ose kur mungojn\u00eb disa nga t\u00eb dh\u00ebnat e p\u00ebrmendura, bler\u00ebsi mund t\u00eb verifikoj\u00eb fatur\u00ebn n\u00eb zyr\u00ebn m\u00eb t\u00eb af\u00ebrt t\u00eb administrat\u00ebs tatimore.<\/p>\n\n\n\n
4. Pas skanimit t\u00eb kodit QR ose hedhjes s\u00eb t\u00eb dh\u00ebnave sipas pik\u00ebs 3 t\u00eb k\u00ebtij neni, bler\u00ebsi do t\u00eb drejtohet n\u00eb faqen e vlefshm\u00ebris\u00eb s\u00eb sistemit t\u00eb informacionit t\u00eb administrat\u00ebs tatimore p\u00ebr t\u00eb konfirmuar statusin e fiskalizimit t\u00eb fatur\u00ebs. Kur hapet aplikacioni, hapet faqja me detaje rreth fatur\u00ebs. N\u00eb k\u00ebndin e sip\u00ebrm t\u00eb djatht\u00eb, ka nj\u00eb ikon\u00eb e cila tregon statusin e fatur\u00ebs.<\/p>\n\n\n\n
i. Ekzistojn\u00eb tre raste t\u00eb mundshme:<\/p>\n\n\n\n
ii. Fatura \u00ebsht\u00eb regjistruar me sukses<\/p>\n\n\n\n
iii. Fatura ka nj\u00eb problem q\u00eb duhet raportuar <\/p>\n\n\n\n
P\u00ebrdoruesi merr nj\u00eb mesazh paralajm\u00ebrues n\u00eb fund t\u00eb ekranit<\/p>\n\n\n\n
5. N\u00ebse fatura \u00ebsht\u00eb regjistruar me sukses, shfaqen informacionet n\u00eb lidhje me fatur\u00ebn. N\u00eb<\/p>\n\n\n\n
krye ka informacione kryesore si vlera totale e fatur\u00ebs, shuma e TVSH-s\u00eb, emri dhe adresa e l\u00ebshuesit t\u00eb fatur\u00ebs, data dhe koha e l\u00ebshimit t\u00eb fatur\u00ebs etj. K\u00ebtu m\u00eb posht\u00eb \u00ebsht\u00eb nj\u00eb imazh i modelit me informacionin e p\u00ebrshkruar:<\/p>\n\n\n\n
N\u00eb mes t\u00eb ekranit ka informacione t\u00eb zgjeruara n\u00eb lidhje me fatur\u00ebn si kodet unike t\u00eb fatur\u00ebs (NIVF dhe NSLF), kodi i vendit t\u00eb ushtrimit t\u00eb aktivitetit t\u00eb biznesit ku \u00ebsht\u00eb l\u00ebshuar fatura, kodi i pajisjes elektronike t\u00eb parave t\u00eb p\u00ebrdorur p\u00ebr l\u00ebshimin e fatur\u00ebs, numri unik identifikues i tatimpaguesit q\u00eb ka l\u00ebshuar fatur\u00ebn, numrin e fatur\u00ebs etj.<\/p>\n\n\n\n
Pas k\u00ebsaj pjese vjen lista e artikujve. P\u00ebr secilin artikull ka nj\u00eb em\u00ebr, si edhe \u00e7mimin p\u00ebr nj\u00ebsi, sasin\u00eb e artikujve t\u00eb blera, \u00e7mimin e p\u00ebrgjithsh\u00ebm t\u00eb tyre dhe TVSH-n\u00eb p\u00ebrkat\u00ebse. Gjithashtu, shfaqet shuma e cila p\u00ebrfshin numrin e artikujve, shkall\u00ebn e TVSH-s\u00eb, baz\u00ebn e tatueshme t\u00eb artikujve t\u00eb grupuar, \u00e7mimin total duke p\u00ebrfshir\u00eb TVSH-n\u00eb e t\u00eb gjitha produkteve me t\u00eb nj\u00ebjt\u00ebn norm\u00eb t\u00eb TVSH-s\u00eb, TVSH-n\u00eb totale t\u00eb t\u00eb gjith\u00eb artikujve me t\u00eb nj\u00ebjt\u00ebn norm\u00eb t\u00eb TVSH-s\u00eb.<\/p>\n\n\n\n
Konsumatori mund ta krahasoj\u00eb k\u00ebt\u00eb p\u00ebrmbajtje t\u00eb ruajtur me t\u00eb dh\u00ebnat n\u00eb fatur\u00ebn e marr\u00eb dhe t’i raportoj\u00eb drejtoris\u00eb s\u00eb administrat\u00ebs tatimore direkt mbi aplikacionin n\u00ebse ka ndonj\u00eb problem me at\u00eb fatur\u00eb.<\/p>\n\n\n\n
6. N\u00eb rast se fatura nuk \u00ebsht\u00eb regjistruar, do t\u00eb shfaqet nj\u00eb mesazh q\u00eb udh\u00ebzon bler\u00ebsin, q\u00eb t\u00eb kthehet p\u00ebrs\u00ebri m\u00eb von\u00eb, kjo sepse sipas Ligjit, n\u00eb disa raste fatura mund t\u00eb regjistrohet pasi t\u00eb jet\u00eb l\u00ebshuar, por ajo duhet t\u00eb b\u00ebhet brenda afatit kohor, si\u00e7 p\u00ebrshkruhet n\u00eb Ligj, p\u00ebr shembull:<\/p>\n\n\n\n
a) Fatura nuk gjendet n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave, por fatura \u00ebsht\u00eb l\u00ebshuar gjat\u00eb 5 dit\u00ebve t\u00eb fundit. N\u00eb k\u00ebt\u00eb situat\u00eb, tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn ka 48 or\u00eb ose 5 dit\u00eb afat kohor p\u00ebr t\u00eb fiskalizuar fatur\u00ebn (n\u00eb var\u00ebsi t\u00eb rastit n\u00ebse \u00ebsht\u00eb situata e parashikuar n\u00eb nenet 29 ose 30 t\u00eb Ligjit). P\u00ebr k\u00ebt\u00eb arsye, megjith\u00ebse fatura nuk gjendet n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave, ky rezultat ende nuk do t\u00eb thot\u00eb se ekziston nj\u00eb shkelje e Ligjit. Konsumatori mund t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn e verifikimit pas 5 dit\u00ebsh nga dita e l\u00ebshimit t\u00eb fatur\u00ebs.<\/p>\n\n\n\n
b) Fatura i n\u00ebnshtrohet procedur\u00ebs mujore t\u00eb fiskalizimit. Kjo do t\u00eb thot\u00eb q\u00eb fatura nuk gjendet n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore, por meqen\u00ebse tatimpaguesi q\u00eb ka l\u00ebshuar fatur\u00ebn ka nj\u00eb konfirmim nga administrata tatimore qendrore q\u00eb mund t\u00eb fiskalizoj\u00eb faturat \u00e7do muaj, sepse kryen biznes n\u00eb zon\u00eb pa lidhje interneti, ky rezultat akoma nuk do t\u00eb thot\u00eb se ekziston nj\u00eb shkelje e Ligjit. Bler\u00ebsi mund t\u00eb p\u00ebrs\u00ebris\u00eb procedur\u00ebn e verifikimit pas dat\u00ebs 10 t\u00eb muajit pasardh\u00ebs n\u00eb t\u00eb cilin \u00ebsht\u00eb l\u00ebshuar fatura.<\/p>\n\n\n\n
7. Ndonj\u00ebher\u00eb nj\u00eb fatur\u00eb e l\u00ebshuar duhet t\u00eb korrigjohet, k\u00ebshtu q\u00eb tatimpaguesi q\u00eb ka<\/p>\n\n\n\n
l\u00ebshuar fatur\u00eb do t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb korrigjuese dhe do ta fiskalizoj\u00eb at\u00eb duke iu referuar fatur\u00ebs origjinale. N\u00eb k\u00ebt\u00eb situat\u00eb, bler\u00ebsi do t\u00eb marr\u00eb nj\u00eb nga mesazhet e m\u00ebposhtme paralajm\u00ebruese:<\/p>\n\n\n\n
a) “Fiskalizimi i suksessh\u00ebm, por ky \u00ebsht\u00eb korrigjim i nj\u00eb fature tjet\u00ebr” – N\u00eb k\u00ebt\u00eb situat\u00eb bler\u00ebsi ka verifikuar fatur\u00ebn korrigjuese dhe do t\u00eb shfaqet referenca p\u00ebr fatur\u00ebn origjinale q\u00eb po korrigjohet (NSLF e saj). N\u00ebse bler\u00ebsi nuk e ka marr\u00eb fatur\u00ebn origjinale, me t\u00eb cil\u00ebn lidhet kjo fatur\u00eb korrigjuese, at\u00ebher\u00eb ka shum\u00eb t\u00eb ngjar\u00eb q\u00eb tatimpaguesi \u00ebsht\u00eb n\u00eb shkelje dhe bler\u00ebsi duhet ta raportoj\u00eb at\u00eb pran\u00eb administrat\u00ebs tatimore, direkt n\u00eb k\u00ebrkes\u00eb.<\/p>\n\n\n\n
b) “Fiskalizimi i suksessh\u00ebm, por ka fatura korrigjuese t\u00eb k\u00ebsaj fature” – N\u00eb k\u00ebt\u00eb situat\u00eb bler\u00ebsi ka verifikuar fatur\u00ebn origjinale dhe referenca p\u00ebr faturat e saj korrigjuese \u00ebsht\u00eb l\u00ebshuar dhe fiskalizuar pasi t\u00eb shfaqet fatura (NSLF e tyre). N\u00ebse bler\u00ebsi nuk i ka marr\u00eb k\u00ebto fatura korrigjuese, kjo do t\u00eb thot\u00eb q\u00eb ka shum\u00eb t\u00eb ngjar\u00eb q\u00eb tatimpaguesi \u00ebsht\u00eb n\u00eb shkelje dhe bler\u00ebsi duhet ta raportoj\u00eb at\u00eb pran\u00eb administrat\u00ebs tatimore, direkt mbi aplikacionin.<\/p>\n\n\n\n
8. N\u00eb rast se ka nj\u00eb problem me fatur\u00ebn, e cila duhet t\u00eb raportohet bazuar n\u00eb fatur\u00ebn e verifikuar nga bler\u00ebsi dhe t\u00eb dh\u00ebnat e ruajtura n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore, mund t\u00eb hasen situatat e m\u00ebposhtme:<\/p>\n\n\n\n
a) Fatura nuk \u00ebsht\u00eb e regjistruar n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave – N\u00eb k\u00ebt\u00eb rast fatura nuk gjendet n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore, q\u00eb do t\u00eb thot\u00eb se nuk \u00ebsht\u00eb fiskalizuar, dhe ka kaluar m\u00eb shum\u00eb se 48 or\u00eb\/5 dit\u00eb nga l\u00ebshimi i fatur\u00ebs dhe tatimpaguesi nuk ka nj\u00eb aprovim p\u00ebr fiskalizimin mujor ose nuk ka kaluar afati kohor p\u00ebr fiskalizimin pasues. N\u00eb k\u00ebt\u00eb rast, administrata tatimore qendrore do t\u00eb kryej\u00eb nj\u00eb analiz\u00eb t\u00eb holl\u00ebsishme. Rrjedhimisht, tatimpaguesi ka shum\u00eb t\u00eb ngjar\u00eb t\u00eb ket\u00eb shkelur Ligjin.<\/p>\n\n\n\n
b) NIVF nuk \u00ebsht\u00eb i vlefsh\u00ebm – N\u00eb k\u00ebt\u00eb rast NIVF nuk \u00ebsht\u00eb formuar si\u00e7 duhet dhe gabimi do t\u00eb shfaqet. Ky gabim tregon se fatura \u00ebsht\u00eb e dyshimt\u00eb dhe duhet t\u00eb analizohet m\u00eb tej nga administrata tatimore.<\/p>\n\n\n\n
c) Detajet e l\u00ebshuara t\u00eb fatur\u00ebs nuk p\u00ebrputhen me detajet e fatur\u00ebs n\u00eb k\u00ebrkes\u00eb – Arsyet e mundshme p\u00ebrfshijn\u00eb nj\u00eb rast kur software p\u00ebr regjistrimin e faturave p\u00ebrmban disa gabime dhe regjistron fatur\u00ebn me t\u00eb dh\u00ebna t\u00eb pasakta. Arsye tjet\u00ebr mund t\u00eb jet\u00eb kur fatura e l\u00ebshuar ka nj\u00eb kod t\u00eb rrem\u00eb NIVF, NSLF dhe QR t\u00eb cilat jan\u00eb vendosur n\u00eb fatur\u00eb vet\u00ebm p\u00ebr ta b\u00ebr\u00eb at\u00eb t\u00eb duket e sakt\u00eb, por n\u00eb realitet, ato mund t\u00eb lidhen me disa fatura t\u00eb tjera ekzistuese. K\u00ebshtu, ka shum\u00eb t\u00eb ngjar\u00eb q\u00eb tatimpaguesi t\u00eb jet\u00eb n\u00eb shkelje.<\/p>\n\n\n\n
\u00e7) Fatura korrigjuese nuk \u00ebsht\u00eb regjistruar brenda afatit t\u00eb k\u00ebrkuar – N\u00eb k\u00ebt\u00eb situat\u00eb tatimpaguesi ka verifikuar fatur\u00ebn korrigjuese, por kjo fatur\u00eb nuk ishte n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave, dhe ka kaluar m\u00eb shum\u00eb se 48 or\u00eb\/5 dit\u00eb nga l\u00ebshimi i fatur\u00ebs korrigjuese dhe tatimpaguesi nuk ka nj\u00eb aprovim p\u00ebr fiskalizimin mujor, ose ka kaluar afati kohor p\u00ebr fiskalizimin pasues. Edhe n\u00eb k\u00ebt\u00eb rast, ka shum\u00eb t\u00eb ngjar\u00eb q\u00eb tatimpaguesi t\u00eb jet\u00eb n\u00eb shkelje.<\/p>\n\n\n\n
d) Parametrat e fatur\u00ebs nuk p\u00ebrputhen me detajet e fatur\u00ebs n\u00eb aplikim – N\u00eb k\u00ebt\u00eb situat\u00eb kodi QR n\u00eb faturat e l\u00ebshuara ka nj\u00eb lidhje me aplikacionin n\u00eb internet me parametrat e pyetjeve t\u00eb cilat p\u00ebrshkruajn\u00eb disa nga detajet e r\u00ebnd\u00ebsishme p\u00ebr identifikimin e fatur\u00ebs. K\u00ebto parametra p\u00ebrfshijn\u00eb NSLF, shum\u00ebn totale, dat\u00ebn e l\u00ebshimit t\u00eb fatur\u00ebs dhe informacione t\u00eb tjera. \u00cbsht\u00eb e mundur q\u00eb kodi QR t\u00eb p\u00ebrmbaj\u00eb informacion t\u00eb pavlefsh\u00ebm, si p\u00ebr shembull ekziston nj\u00eb fatur\u00eb e regjistruar n\u00eb NSLF nga kodi QR, por parametra t\u00eb tjer\u00eb, si shuma totale e fatur\u00ebs, nuk p\u00ebrputhen me informacionin n\u00eb fatur\u00ebn e regjistruar me t\u00eb nj\u00ebjt\u00ebn NSLF. Pritet q\u00eb ky lloj gabimi t\u00eb vij\u00eb nga gabime n\u00eb programin e pajisjes elektronike t\u00eb faturimit q\u00eb l\u00ebshojn\u00eb fatur\u00ebn problematike.<\/p>\n\n\n\n
9. N\u00ebse nj\u00eb k\u00ebrkes\u00eb p\u00ebr verifikim \u00ebsht\u00eb zyrtarisht e pasakt\u00eb, bler\u00ebsi ose marr\u00ebsi i fatur\u00ebs merr nj\u00eb mesazh se \u00ebsht\u00eb e nevojshme t\u00eb kontrolloj\u00eb sakt\u00ebsin\u00eb e informacionit t\u00eb dh\u00ebn\u00eb.<\/p>\n\n\n\n
10. N\u00ebse sistemi i verifikimit t\u00eb fatur\u00ebs nuk \u00ebsht\u00eb p\u00ebrkoh\u00ebsisht i disponuesh\u00ebm, bler\u00ebsi ose marr\u00ebsi i fatur\u00ebs merr nj\u00eb mesazh ku thuhet se sistemi i verifikimit t\u00eb fatur\u00ebs nuk \u00ebsht\u00eb i disponuesh\u00ebm.<\/p>\n\n\n\n
11. N\u00ebse fatura e paraqitur p\u00ebr verifikim nuk \u00ebsht\u00eb e regjistruar n\u00eb baz\u00ebn e t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore, ose bler\u00ebsi has n\u00eb ndonj\u00eb problem tjet\u00ebr me fatur\u00ebn, bler\u00ebsi ose marr\u00ebsi i faturave mund t\u00eb raportoj\u00eb direkt n\u00eb aplikacionin p\u00ebr verifikimin e fatur\u00ebs. Ky do t\u00eb hap\u00eb nj\u00eb formular ku bler\u00ebsi mund t\u00eb shkruaj\u00eb informacion shtes\u00eb n\u00eb lidhje me fatur\u00ebn. N\u00eb raport, bler\u00ebsi mund t\u00eb p\u00ebrfshij\u00eb informacionin e tij t\u00eb kontaktit n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb kontaktohet nga administrata tatimore, n\u00ebse ka informacione shtes\u00eb q\u00eb do t\u00eb ndihmonin p\u00ebr raportin. Bler\u00ebsi gjithashtu mund t\u00eb vendos\u00eb t\u00eb q\u00ebndroj\u00eb anonim dhe t\u00eb mos paraqes\u00eb informacione personale. Sh\u00ebnimet shtes\u00eb mund t\u00eb vihen nga bler\u00ebsi p\u00ebr t\u00eb dh\u00ebn\u00eb detaje shtes\u00eb rreth fatur\u00ebs ose l\u00ebshuesit. Raporti i l\u00ebshimit do t’i p\u00ebrcillet administrat\u00ebs tatimore e cila do t\u00eb p\u00ebrpunoj\u00eb raportet dhe do t\u00eb nd\u00ebrmarr\u00eb veprimet e k\u00ebrkuara. Bler\u00ebsi, gjithashtu mund t\u00eb paraqes\u00eb faturat me disa probleme ose parregullsi n\u00eb zyr\u00ebn m\u00eb t\u00eb af\u00ebrt t\u00eb administrat\u00ebs tatimore p\u00ebr q\u00ebllime kontrolli.<\/p>\n\n\n\n
Neni 39<\/p>\n\n\n\n
Ruajtja e faturave<\/p>\n\n\n\n
1. Sipas nenit 36 t\u00eb Ligjit, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb marr\u00eb masa p\u00ebr t\u00eb ruajtur faturat e l\u00ebshuara, n\u00eb p\u00ebrputhje me dispozitat e Ligjit.<\/p>\n\n\n\n
2. Sipas pik\u00ebs 3, t\u00eb nenit 6, t\u00eb Ligjit, tatimpaguesi duhet t\u2019i mbaj\u00eb faturat n\u00eb form\u00ebn e tyre origjinale, qoft\u00eb kjo n\u00eb let\u00ebr ose n\u00eb form\u00eb elektronike, n\u00eb t\u00eb cil\u00ebn ato jan\u00eb d\u00ebrguar ose b\u00ebr\u00eb t\u00eb disponueshme. Tatimpaguesi q\u00eb l\u00ebshon fatura mund, pavar\u00ebsisht nga forma e tyre origjinale t\u2019i ruaj\u00eb gjithashtu faturat n\u00eb form\u00eb elektronike, n\u00ebse k\u00ebto metoda ruajtjeje e b\u00ebjn\u00eb t\u00eb pamundur ndryshimin, fshirjen e t\u00eb dh\u00ebnave ose riprodhimin e faturave n\u00eb form\u00ebn e tyre origjinale. N\u00ebse faturat ruhen me mjete elektronike, informacioni duhet t\u00eb ruhet gjithashtu me mjete elektronike, duke garantuar autenticitetin e origjin\u00ebs dhe integritetin e t\u00eb dh\u00ebnave.<\/p>\n\n\n\n
3. Sipas nenit 28 t\u00eb Ligjit, q\u00eb nga momenti i l\u00ebshimit deri n\u00eb fund t\u00eb periudh\u00ebs s\u00eb ruajtjes s\u00eb faturave, tatimpaguesi duhet t\u00eb siguroj\u00eb autenticitetin e origjin\u00ebs, integritetin e p\u00ebrmbajtjes dhe lexueshm\u00ebrin\u00eb e faturave t\u00eb l\u00ebshuara, qoft\u00eb kjo n\u00eb let\u00ebr apo n\u00eb form\u00eb elektronike.<\/p>\n\n\n\n
4. Origjinaliteti dhe integriteti i t\u00eb dh\u00ebnave t\u00eb fatur\u00ebs elektronike duhet t\u00eb sigurohen n\u00ebp\u00ebrmjet n\u00ebnshkrimit elektronik.<\/p>\n\n\n\n
5. Autentifikimi i burimit t\u00eb fatur\u00ebs \u00ebsht\u00eb sigurimi i identifikimit t\u00eb furnizuesit ose l\u00ebshuesit t\u00eb fatur\u00ebs. Autenticiteti i origjin\u00ebs s\u00eb nj\u00eb fature \u00ebsht\u00eb nj\u00eb detyrim p\u00ebr tatimpaguesin q\u00eb merr furnizimin me mallra ose sh\u00ebrbime, ashtu si dhe p\u00ebr tatimpaguesin q\u00eb kryen furnizimin. N\u00eb m\u00ebnyr\u00eb t\u00eb pavarur nga nj\u00ebri-tjetri, secili mund t\u00eb siguroj\u00eb autenticitetin e origjin\u00ebs. Tatimpaguesi mund t\u00eb siguroj\u00eb identifikimin e l\u00ebshuesit t\u00eb fatur\u00ebs elektronike n\u00ebp\u00ebrmjet n\u00ebnshkrimit elektronik. Sidoqoft\u00eb, kjo pa p\u00ebrjashtuar faktin q\u00eb faturat duhet t\u00eb pasqyrojn\u00eb furnizimet reale.<\/p>\n\n\n\n
6. Integriteti i p\u00ebrmbajtjes s\u00eb fatur\u00ebs do t\u00eb thot\u00eb q\u00eb k\u00ebrkesat p\u00ebr p\u00ebrmbajtjen e fatur\u00ebs, si\u00e7 k\u00ebrkohet nga Ligji, nuk jan\u00eb ndryshuar q\u00eb kur \u00ebsht\u00eb l\u00ebshuar fatura. Integriteti i p\u00ebrmbajtjes s\u00eb nj\u00eb fature \u00ebsht\u00eb nj\u00eb detyrim p\u00ebr t\u00eb dy tatimpaguesit, si p\u00ebr furnizuesin, ashtu edhe p\u00ebr marr\u00ebsin e furnizimit. T\u00eb dy mund ta p\u00ebrmbushin k\u00ebt\u00eb detyrim n\u00ebp\u00ebrmjet n\u00ebnshkrimit elektronik p\u00ebr t\u00eb siguruar q\u00eb p\u00ebrmbajtja \u00ebsht\u00eb e pandryshuar. Duke siguruar q\u00eb p\u00ebrmbajtja e fatur\u00ebs, si\u00e7 k\u00ebrkohet nga Ligji, nuk \u00ebsht\u00eb ndryshuar, formati n\u00eb t\u00eb cilin mbahet kjo p\u00ebrmbajtje mund t\u00eb konvertohet n\u00eb formate t\u00eb tjera (nj\u00eb ndryshim formati mund t\u00eb jet\u00eb nj\u00eb ndryshim n\u00eb llojin e skedarit, si p\u00ebr shembull XML, n\u00eb nj\u00eb format tjet\u00ebr elektronik, pa ndryshuar p\u00ebrmbajtjen). Kjo i mund\u00ebson klientit ose nj\u00eb ofruesi sh\u00ebrbimi q\u00eb vepron n\u00eb em\u00ebr t\u00eb tij, t\u00eb konvertoj\u00eb ose paraqes\u00eb n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb ndryshme t\u00eb dh\u00ebnat elektronike, me q\u00ebllim q\u00eb t\u00eb p\u00ebrputhen me sistemin e tij t\u00eb informacionit ose si rrjedhoj\u00eb e ndryshimeve teknologjike me kalimin e koh\u00ebs. Megjithat\u00eb, n\u00eb konvertimin nga nj\u00eb format n\u00eb tjetrin, ndryshimi duhet t\u00eb regjistrohet n\u00eb gjurm\u00ebn e auditimit.<\/p>\n\n\n\n
7. Lexueshm\u00ebria e nj\u00eb fature n\u00ebnkupton q\u00eb fatura \u00ebsht\u00eb e lexueshme nga njeriu. Fatura duhet t\u00eb paraqitet n\u00eb nj\u00eb form\u00eb ku t\u00eb gjith\u00eb elementet e fatur\u00ebs jan\u00eb qart\u00ebsisht t\u00eb lexueshme, n\u00eb let\u00ebr ose ekran, pa nevoj\u00ebn e ekzaminimit ose interpretimit t\u00eb tepruar, p\u00ebr shembull, mesazhet XML dhe mesazhet e tjera t\u00eb strukturuara n\u00eb formatin origjinal nuk konsiderohen t\u00eb lexueshme nga njeriu (pas nj\u00eb procesi konvertimi, ato mund t\u00eb konsiderohen si t\u00eb lexueshme nga njeriu). P\u00ebr faturat e ruajtura n\u00eb form\u00eb elektronike, ky kusht do t\u00eb konsiderohet si i plot\u00ebsuar n\u00ebse fatura mund t\u00eb paraqitet menj\u00ebher\u00eb, me k\u00ebrkes\u00eb brenda nj\u00eb kohe t\u00eb arsyeshme, p\u00ebrfshir\u00eb pas nj\u00eb procesi konvertimi, n\u00eb nj\u00eb form\u00eb t\u00eb lexueshme nga njeriu n\u00eb ekran ose n\u00ebp\u00ebrmjet printimit. Duhet t\u00eb ekzistoj\u00eb mund\u00ebsia p\u00ebr t\u00eb kontrolluar q\u00eb informacioni nd\u00ebrmjet skedarit origjinal elektronik dhe dokumentit t\u00eb lexuesh\u00ebm t\u00eb paraqitur, nuk ka ndryshuar. P\u00ebr t\u00eb garantuar lexueshm\u00ebrin\u00eb, fatura e ruajtur elektronikisht duhet t\u00eb ruhet n\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrshtatshme dhe t\u00eb besueshme gjat\u00eb gjith\u00eb periudh\u00ebs s\u00eb ruajtjes.<\/p>\n\n\n\n
Neni 40<\/p>\n\n\n\n
Procedurat p\u00ebr regjistrimin n\u00eb ark\u00eb, p\u00ebr pagesat me para n\u00eb dor\u00eb<\/p>\n\n\n\n
1. Duke p\u00ebrdorur sh\u00ebrbimin e sistemit t\u00eb fiskalizimit, tatimpaguesit q\u00eb l\u00ebshojn\u00eb fatura dhe q\u00eb p\u00ebrdorin pajisjen elektronike t\u00eb faturimit p\u00ebr pagesa me para n\u00eb dor\u00eb (vet\u00ebm kart\u00ebmonedha dhe monedha), raportojn\u00eb bilancin fillestar t\u00eb depozitave n\u00eb para n\u00eb fillim t\u00eb \u00e7do dite pune p\u00ebr \u00e7do pajisje individuale t\u00eb p\u00ebrdorur, p\u00ebrpara l\u00ebshimit t\u00eb par\u00eb t\u00eb fatur\u00ebs. Shuma fillestare \u00ebsht\u00eb shuma fillestare e parave n\u00eb dor\u00eb n\u00eb ark\u00eb (kart\u00ebmonedha dhe monedha), q\u00eb mund t\u00eb ket\u00eb tatimpaguesi n\u00eb ark\u00ebn e tij n\u00eb fillim t\u00eb dit\u00ebs s\u00eb pun\u00ebs ose t\u00eb turnit t\u00eb secilit operator.<\/p>\n\n\n\n
2. Sipas m\u00ebnyr\u00ebs s\u00eb p\u00ebrmendur n\u00eb pik\u00ebn 1 t\u00eb k\u00ebtij neni, tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb raportoj\u00eb \u00e7do ndryshim n\u00eb shum\u00ebn e depozit\u00ebs s\u00eb parave t\u00eb regjistruar gjat\u00eb s\u00eb nj\u00ebjt\u00ebs dit\u00eb n\u00eb momentin kur ndodh ndryshimi:<\/p>\n\n\n\n
a) duke vendosur n\u00eb ark\u00eb (pajisja elektronike e faturimit) nj\u00eb shum\u00eb parash shtes\u00eb. N\u00eb k\u00ebt\u00eb situat\u00eb, tatimpaguesi regjistron shum\u00ebn e re t\u00eb depozit\u00ebs s\u00eb parave n\u00eb dor\u00eb t\u00eb shtuar n\u00eb depozit\u00ebn fillestare si \u201cshtes\u00eb parash\u201d dhe kjo shum\u00eb do t\u2019i shtohet shum\u00ebs fillestare t\u00eb parave n\u00eb dor\u00eb t\u00eb regjistruara dhe\/ose;<\/p>\n\n\n\n
b) duke t\u00ebrhequr nj\u00eb shum\u00eb t\u00eb caktuar parash nga arka gjat\u00eb dit\u00ebs s\u00eb pun\u00ebs. N\u00eb k\u00ebt\u00eb situat\u00eb, tatimpaguesi duhet t\u00eb regjistroj\u00eb vet\u00ebm shum\u00ebn e \u201ct\u00ebrheqjes s\u00eb parave\u201d e cila \u00ebsht\u00eb shuma e parave n\u00eb dor\u00eb t\u00eb t\u00ebrhequra nga arka.<\/p>\n\n\n\n
3. N\u00eb baz\u00eb t\u00eb t\u00eb dh\u00ebnave t\u00eb raportuara t\u00eb p\u00ebrmendura n\u00eb pikat 1 dhe 2 t\u00eb k\u00ebtij neni, shuma e parave p\u00ebr nj\u00eb pajisje elektronike individuale t\u00eb verifikuar duhet t\u00eb korrespondoj\u00eb n\u00eb \u00e7do koh\u00eb me shum\u00ebn e parave t\u00eb mbledhura bazuar n\u00eb fatur\u00ebn\/at e l\u00ebshuar\/a p\u00ebr pagesa me para n\u00eb dor\u00eb (kart\u00ebmonedha dhe monedha) gjat\u00eb asaj dite dhe shum\u00ebn e depozit\u00ebs s\u00eb parave t\u00eb raportuara.<\/p>\n\n\n\n
4. N\u00ebse orari i pun\u00ebs s\u00eb vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit raportohet t\u00eb jet\u00eb 0- 24, depozita e parave duhet t\u00eb raportohet n\u00eb fillim t\u00eb \u00e7do dite dhe sa her\u00eb q\u00eb depozitat n\u00eb para ndryshojn\u00eb gjat\u00eb dit\u00ebs.<\/p>\n\n\n\n
5. N\u00ebse tatimpaguesi ushtron veprimtari biznesi n\u00eb nj\u00eb zon\u00eb ku vendosja e nj\u00eb lidhjeje t\u00eb p\u00ebrhershme me internet nuk \u00ebsht\u00eb e mundur ose ku ka nj\u00eb nd\u00ebrprerje t\u00eb p\u00ebrkohshme n\u00eb sh\u00ebrbimin e komunikimit me sistemin e informacionit t\u00eb administrat\u00ebs tatimore, tatimpaguesi q\u00eb l\u00ebshon fatura duhet t\u00eb siguroj\u00eb ruajtjen e t\u00eb dh\u00ebnave p\u00ebr depozit\u00ebn e parave, t\u00eb ruaj\u00eb informacionin e depozitave t\u00eb parave n\u00eb fillim t\u00eb \u00e7do dite, si dhe ta firmos\u00eb at\u00eb elektronikisht me certifikat\u00ebn elektronike. M\u00eb pas, brenda 48 or\u00ebve, k\u00ebt\u00eb informacion duhet ta d\u00ebrgoj\u00eb n\u00eb sistemin e informacionit t\u00eb administrat\u00ebs tatimore, duke p\u00ebrdorur sh\u00ebrbimin e fiskalizimit pas rregullimit t\u00eb problemit ose rivendosjes s\u00eb lidhjes me internet.<\/p>\n\n\n\n
6. Depozita e parave mund t\u00eb jet\u00eb gjithashtu zero (0), por duhet t\u00eb regjistrohet.<\/p>\n\n\n\n
7. N\u00eb rastin kur nj\u00eb vend i ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit pranon si metod\u00eb pagese<\/p>\n\n\n\n
vet\u00ebm kartat e kreditit ose t\u00eb debitit (p\u00ebr shembull, n\u00eb rastet e nj\u00eb dyqani n\u00eb internet ose aktiviteti t\u00eb shitjes n\u00eb distanc\u00eb) ose ndonj\u00eb metod\u00eb tjet\u00ebr pagese t\u00eb ndryshme nga kart\u00ebmonedha dhe monedha, tatimpaguesi nuk ka detyrimin t\u00eb regjistroj\u00eb depozit\u00ebn e parave \u00e7do dit\u00eb.<\/p>\n\n\n\n
8. Grupi i t\u00eb dh\u00ebnave t\u00eb mesazhit t\u00eb k\u00ebrkes\u00ebs p\u00ebr raportimin e statusit dhe ndryshimeve n\u00eb depozit\u00ebn e parave, si dhe mesazhet e p\u00ebrgjigjes jan\u00eb specifikuar n\u00eb specifikimet teknike t\u00eb publikuara n\u00eb faqen e internetit t\u00eb administrat\u00ebs tatimore qendrore.<\/p>\n\n\n\n
Neni 41<\/p>\n\n\n\n
Hyrja n\u00eb fuqi<\/p>\n\n\n\n
Ky udh\u00ebzim hyn n\u00eb fuqi menj\u00ebher\u00eb pas botimit n\u00eb Fletoren Zyrtare dhe fillon t\u00eb zbatohet n\u00eb p\u00ebrputhje me afatet e p\u00ebrcaktuara n\u00eb Ligj.<\/p>\n\n\n\n
Ky udh\u00ebzim hyn n\u00eb fuqi menj\u00ebher\u00eb pas botimit n\u00eb Fletoren Zyrtare dhe fillon t\u00eb zbatohet n\u00eb p\u00ebrputhje me afatet e p\u00ebrcaktuara n\u00eb ligj.<\/p>\n\n\n\n
Ky udh\u00ebzim hyn n\u00eb fuqi menj\u00ebher\u00eb pas botimit n\u00eb Fletoren Zyrtare. Ky udh\u00ebzim hyn n\u00eb fuqi menj\u00ebher\u00eb pas botimit n\u00eb Fletoren Zyrtare.<\/p>\n\n\n\n
MINIST\u00cbR I FINANCAVE DHE EKONOMIS\u00cb<\/p>\n\n\n\n
Anila Denaj<\/p>\n\n\n\n
Botuar n\u00eb Fletoren Zyrtare Nr. 64, dat\u00eb 10.04.2020<\/p>\n\n\n\n
Ndryshuar:<\/p>\n\n\n\n
– Ndryshuar me Udh\u00ebzim Nr. 5, dat\u00eb 23.02.2021, botuar n\u00eb Fletoren Zyrtare Nr.<\/p>\n\n\n\n
30, dat\u00eb 26.02.2021<\/p>\n\n\n\n
– Ndryshuar me Udh\u00ebzim Nr. 22, dat\u00eb 15.10.2021, botuar n\u00eb Fletoren Zyrtare Nr.<\/p>\n\n\n\n
163, dat\u00eb 19.10.2021<\/p>\n\n\n\n
– Ndryshuar me Udh\u00ebzim Nr. 27 dat\u00eb 31.12.2021, botuar n\u00eb Fletoren Zyrtare Nr. 3 dat\u00eb 10.01.2022<\/p>\n\n\n\n
Shtojca 1: Formulari \u201cInformacion p\u00ebr vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit\u201d<\/p>\n\n\n\n
“INFORMACION P\u00cbR VENDIN E USHTRIMIT T\u00cb VEPRIMTARIS\u00cb S\u00cb BIZNESIT”<\/p>\n\n\n\n
A) Regjistrim fillestar B) Ndryshim, kodi i vendit t\u00eb ushtrimit t\u00eb aktivitetit t\u00eb biznesit: Data e<\/p>\n\n\n\n
dor\u00ebzimit: <\/p>\n\n\n\n
Nr. P\u00ebrshkrimi T\u00eb dh\u00ebnat<\/p>\n\n\n\n
1 Numri unik i identifikimit t\u00eb tatimpaguesit (NIPT) q\u00eb l\u00ebshon fatura**: <\/p>\n\n\n\n
2 Emri i tatimpaguesit q\u00eb l\u00ebshon fatura*: <\/p>\n\n\n\n
3 Emri tregtar i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, n\u00ebse ka: <\/p>\n\n\n\n
4 Statusi i tatimpaguesit* (Nga Qendra Komb\u00ebtare e Biznesit\/Administrata Tatimore): <\/p>\n\n\n\n
a) Aktiv<\/p>\n\n\n\n
b) K\u00ebrkes\u00eb p\u00ebr<\/p>\n\n\n\n
\u00e7regjistrim <\/p>\n\n\n\n
c) \u00c7regjistruar <\/p>\n\n\n\n
d) Falimentuar<\/p>\n\n\n\n
e) Pasiv<\/p>\n\n\n\n
5 Adresa e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: a) Rruga: b) Qyteti c) Qarku d) DRT e)Agjencia Tatimore \u00eb) Kodi postar:<\/p>\n\n\n\n
6 Lloji i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: a) objekt b) truall c) automjet<\/p>\n\n\n\n
7 Lloji i veprimtaris\u00eb q\u00eb ushtrohet n\u00eb vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: a) fikse b) e l\u00ebvizshme d) pun\u00eb n\u00eb terren f) magazin\u00eb<\/p>\n\n\n\n
c) tregti online g) market \/ treg h) sh\u00ebrbime e) vet\u00ebsh\u00ebrbimi (automat\u00ebt)<\/p>\n\n\n\n
8 Targa e automjetit (p\u00ebr automjete t\u00eb regjistruara si vend i ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit): <\/p>\n\n\n\n
9 Llojet e veprimtaris\u00eb ekonomike t\u00eb kryera n\u00eb vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: aktiviteti kryesor:<\/p>\n\n\n\n
aktiviteti dyt\u00ebsor:<\/p>\n\n\n\n
10 Data e fillimit t\u00eb veprimtaris\u00eb ekonomike n\u00eb vendin e ushtrimit t\u00eb <\/p>\n\n\n\n
veprimtaris\u00eb s\u00eb biznesit*: <\/p>\n\n\n\n
11 Data e mbylljes s\u00eb veprimtaris\u00eb ekonomike n\u00eb vendin e ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, p\u00ebrfshir\u00eb dat\u00ebn e mbylljes s\u00eb p\u00ebrkohshme, n\u00ebse ka*: <\/p>\n\n\n\n
12 Sip\u00ebrfaqja e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit, p\u00ebr vendet fikse (n\u00eb m\u00b2): e e<\/p>\n\n\n\n
brendshme: jashtme:<\/p>\n\n\n\n
13 Metoda e pages\u00ebs e pranuar p\u00ebr furnizimin e mallrave ose sh\u00ebrbimeve n\u00eb at\u00eb vend t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: a) me para n\u00eb dor\u00eb (cash) b) pa para n\u00eb dor\u00eb (non-cash)<\/p>\n\n\n\n
14 Situata e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit*: a) Hapur c) Mbyllur<\/p>\n\n\n\n
15 A \u00ebsht\u00eb lidhja me internet e disponueshme*: <\/p>\n\n\n\n
a) jo b) po, Emri dhe NIPT-i i ofruesit t\u00eb internetit:<\/p>\n\n\n\n
16 Specifikoni n\u00ebse hap\u00ebsira e vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit \u00ebsht\u00eb n\u00eb pron\u00ebsi ose me qira: a) n\u00eb pron\u00ebsi b) me qira, Emri dhe ID\/ NIPT-i i qiradh\u00ebn\u00ebsit:<\/p>\n\n\n\n
17 NIPT-i i<\/p>\n\n\n\n
mir\u00ebmbajt\u00ebsit t\u00eb zgjidhjes software- ike: <\/p>\n\n\n\n
18 Orari ditor i pun\u00ebs, dit\u00ebt e pun\u00ebs n\u00eb jav\u00eb, si dhe puna n\u00eb dit\u00ebt e festave zyrtare*: E<\/p>\n\n\n\n
H\u00ebn. E<\/p>\n\n\n\n
Mar. E<\/p>\n\n\n\n
M\u00ebr. E Enj. E<\/p>\n\n\n\n
Pre. E Sht. E<\/p>\n\n\n\n
Die. Festa<\/p>\n\n\n\n
19 <\/p>\n\n\n\n
Rregulli i numrave rendor\u00eb t\u00eb fatur\u00ebs*: a) n\u00eb nivelin e vendit b) n\u00eb nivelin e secil\u00ebs c) sipas<\/p>\n\n\n\n
t\u00eb ushtrimit t\u00eb pajisje elektronike m\u00ebnyr\u00ebs s\u00eb veprimtaris\u00eb s\u00eb faturimi pages\u00ebs biznesit<\/p>\n\n\n\n
20 Sh\u00ebnime: <\/p>\n\n\n\n
* fushat jan\u00eb t\u00eb N\u00ebnshkrimi i tatimpaguesit: detyrueshme p\u00ebr dor\u00ebzimin<\/p>\n\n\n\n
e formularit t\u00eb par\u00eb; t\u00eb tjerat jan\u00eb t\u00eb detyrueshme n\u00ebse aplikohen.<\/p>\n\n\n\n
** n\u00eb rastet e ndryshimeve, fusha NIPT \u00ebsht\u00eb e detyrueshme, s\u00ebbashku me fushat e tjera q\u00eb kan\u00eb ndryshuar.<\/p>\n\n\n\n
Shtojca 2: Formulari \u201cInformacion p\u00ebr operator\u00ebt\u201d<\/p>\n\n\n\n
\u201cINFORMACION P\u00cbR OPERATOR\u00cbT\u201d<\/p>\n\n\n\n
A) Dor\u00ebzimi i par\u00eb B) Ndryshimet Data e dor\u00ebzimit: <\/p>\n\n\n\n
I. T\u00eb dh\u00ebna p\u00ebr tatimpaguesin q\u00eb l\u00ebshon fatura<\/p>\n\n\n\n
Emri i tatimpaguesit: <\/p>\n\n\n\n
NIPT-i i tatimpaguesit: <\/p>\n\n\n\n
II. T\u00eb dh\u00ebna p\u00ebr operator\u00ebt<\/p>\n\n\n\n
Nr. P\u00ebrshkrimi T\u00eb dh\u00ebna<\/p>\n\n\n\n
1. Emri dhe mbiemri\/Emri: <\/p>\n\n\n\n
Numri i identifikimit personal\/NIPT-i: <\/p>\n\n\n\n
Vlen nga (data e fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs):<\/p>\n\n\n\n
Vlen deri n\u00eb (data e p\u00ebrfundimit, n\u00ebse dihet): <\/p>\n\n\n\n
2. Emri dhe mbiemri\/Emri: <\/p>\n\n\n\n
Numri i identifikimit personal\/NIPT-i: <\/p>\n\n\n\n
Vlen nga (data e fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs):<\/p>\n\n\n\n
Vlen deri n\u00eb (data e p\u00ebrfundimit, n\u00ebse dihet): <\/p>\n\n\n\n
3. Emri dhe mbiemri\/Emri: <\/p>\n\n\n\n
Numri i identifikimit personal\/NIPT-i: <\/p>\n\n\n\n
Vlen nga (data e fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs):<\/p>\n\n\n\n
Vlen deri n\u00eb (data e p\u00ebrfundimit, n\u00ebse dihet): <\/p>\n\n\n\n
4. Emri dhe mbiemri\/Emri: <\/p>\n\n\n\n
Numri i identifikimit personal\/NIPT-i: <\/p>\n\n\n\n
Vlen nga (data e fillimit t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs):<\/p>\n\n\n\n
Vlen deri n\u00eb (data e p\u00ebrfundimit, n\u00ebse dihet): <\/p>\n\n\n\n
N\u00ebnshkrimi i tatimpaguesit: <\/p>\n\n\n\n
Shtojca 3: Formulari \u201cRegjistrimi i pajisjeve elektronike t\u00eb faturimit\u201d<\/p>\n\n\n\n
\u201cREGJISTRIMI I PAJISJEVE ELEKTRONIKE T\u00cb FATURIMIT\u201d<\/p>\n\n\n\n
A) Dor\u00ebzimi i par\u00eb B) Ndryshimet Data e dor\u00ebzimit: <\/p>\n\n\n\n
I. T\u00eb dh\u00ebna p\u00ebr tatimpaguesin q\u00eb l\u00ebshon fatura<\/p>\n\n\n\n
Emri i tatimpaguesit: <\/p>\n\n\n\n
NIPT-i i tatimpaguesit: <\/p>\n\n\n\n
II. T\u00eb dh\u00ebna p\u00ebr pajisjen\/t elektronike t\u00eb faturimit (KAS\u00cb)<\/p>\n\n\n\n
Nr. P\u00ebrshkrimi T\u00eb dh\u00ebna<\/p>\n\n\n\n
1. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: <\/p>\n\n\n\n
Numri rendor i kas\u00ebs: <\/p>\n\n\n\n
Kodi i zgjidhjes s\u00eb software-it: <\/p>\n\n\n\n
Kodi i mir\u00ebmbajt\u00ebsit t\u00eb software-it: <\/p>\n\n\n\n
Kodi i kas\u00ebs*: <\/p>\n\n\n\n
E vlefshme nga: <\/p>\n\n\n\n
E vlefshme deri n\u00eb (n\u00ebse dihet): <\/p>\n\n\n\n
2. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: <\/p>\n\n\n\n
Numri rendor i kas\u00ebs: <\/p>\n\n\n\n
Kodi i zgjidhjes s\u00eb software-it: <\/p>\n\n\n\n
Kodi i mir\u00ebmbajt\u00ebsit t\u00eb software-it: <\/p>\n\n\n\n
Kodi i kas\u00ebs*: <\/p>\n\n\n\n
E vlefshme nga: <\/p>\n\n\n\n
E vlefshme deri n\u00eb (n\u00ebse dihet): <\/p>\n\n\n\n
3. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: <\/p>\n\n\n\n
Numri rendor i kas\u00ebs: <\/p>\n\n\n\n
Kodi i zgjidhjes s\u00eb software-it: <\/p>\n\n\n\n
Kodi i mir\u00ebmbajt\u00ebsit t\u00eb software-it: <\/p>\n\n\n\n
Kodi i kas\u00ebs*: <\/p>\n\n\n\n
E vlefshme nga: <\/p>\n\n\n\n
E vlefshme deri n\u00eb (n\u00ebse dihet): <\/p>\n\n\n\n
*vet\u00ebm kur dor\u00ebzohen ndryshimet <\/p>\n\n\n\n
N\u00ebnshkrimi i tatimpaguesit: <\/p>\n\n\n\n
Shtojca 4: Formulari \u201cRaportim p\u00ebr pamund\u00ebsin\u00eb p\u00ebr t\u00eb vendosur lidhje me sh\u00ebrbimin fiskal\u201d<\/p>\n\n\n\n
\u201cRAPORTIM P\u00cbR PAMUND\u00cbSIN\u00cb P\u00cbR T\u00cb VENDOSUR LIDHJE ME SH\u00cbRBIMIN FISKAL\u201d<\/p>\n\n\n\n
Data e dor\u00ebzimit: <\/p>\n\n\n\n
I. T\u00eb dh\u00ebna p\u00ebr tatimpaguesin q\u00eb l\u00ebshon fatura<\/p>\n\n\n\n
Emri i tatimpaguesit: <\/p>\n\n\n\n
NIPT-i i tatimpaguesit: <\/p>\n\n\n\n
II. T\u00eb dh\u00ebna p\u00ebr vendin\/et e ushtrimit t\u00eb biznesit pa lidhje interneti<\/p>\n\n\n\n
Nr. P\u00ebrshkrimi T\u00eb dh\u00ebna<\/p>\n\n\n\n
1. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: <\/p>\n\n\n\n
Data dhe ora kur filloi nd\u00ebrprerja: <\/p>\n\n\n\n
Arsyet e pamund\u00ebsis\u00eb p\u00ebr t\u00eb rivendosur lidhjen me sh\u00ebrbimin fiskal: <\/p>\n\n\n\n
Dokumentacioni i bashk\u00ebngjitur: <\/p>\n\n\n\n
2. Kodi i vendit t\u00eb ushtrimit t\u00eb veprimtaris\u00eb s\u00eb biznesit: <\/p>\n\n\n\n
Data dhe ora kur filloi nd\u00ebrprerja: <\/p>\n\n\n\n
Arsyet e pamund\u00ebsis\u00eb p\u00ebr t\u00eb rivendosur lidhjen me sh\u00ebrbimin fiskal: <\/p>\n\n\n\n
Dokumentacioni i bashk\u00ebngjitur: <\/p>\n\n\n\n
N\u00ebnshkrimi i tatimpaguesit: <\/p>\n\n\n\n
Shtojca 5: Njoftimi i detyrimit p\u00ebr t\u00eb marr\u00eb dhe mbajtur fatur\u00ebn<\/p>\n\n\n\n
Sipas Ligjit p\u00ebr fatur\u00ebn dhe sistemin e monitorimit t\u00eb qarkullimit:<\/p>\n\n\n\n
\uf0d8 shit\u00ebsi \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb p\u00ebr \u00e7do furnizim t\u00eb mallrave ose sh\u00ebrbimeve;<\/p>\n\n\n\n
\uf0d8 bler\u00ebsi \u00ebsht\u00eb i detyruar t\u00eb marr\u00eb dhe t\u00eb mbaj\u00eb fatur\u00ebn 30 metra pasi t\u00eb dal\u00eb nga vendi i ushtrimit t\u00eb aktivitetit t\u00eb biznesit.<\/p>\n\n\n\n
Mosl\u00ebshimi dhe mosmarrja e fatur\u00ebs \u00ebsht\u00eb e d\u00ebnueshme!<\/p>\n\n\n\n
Skano kodin QR t\u00eb fatur\u00ebs p\u00ebr t\u00eb verifikuar n\u00ebse ajo \u00ebsht\u00eb regjistruar n\u00eb Administrat\u00ebn Tatimore!<\/p>\n\n\n\n