{"id":18023,"date":"2023-06-13T20:50:48","date_gmt":"2023-06-13T20:50:48","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18023"},"modified":"2023-06-13T20:52:55","modified_gmt":"2023-06-13T20:52:55","slug":"trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/","title":{"rendered":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason)."},"content":{"rendered":"<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Bazuar n\u00eb nenin 57 t\u00eb ligjit <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr-92-2014-date-24.7.2014-Per-tatimin-mbi-vleren-e-shtuar-ne-Republiken-e-Shqiperise-i-ndryshuar-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">92\/2014 P\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb RSH<\/a> trajtohen si furnizime me shkall\u00eb zero t\u00eb TVSH-s\u00eb furnizimi i sh\u00ebrbimit t\u00eb p\u00ebrpunimit t\u00eb mallrave jo-shqiptare t\u00eb kryera nga eksportuesi, t\u00eb klasifikuara n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason) sh\u00ebrbime, t\u00eb cilat i shtojn\u00eb vler\u00ebn mallit t\u00eb p\u00ebrpunuar t\u00eb destinuara p\u00ebr t\u2019u ri-eksportuar jan\u00eb furnizime me shkall\u00eb zero% t\u00eb TVSH- s\u00eb.<\/p><\/blockquote>\n\n\n\n<p>Sigurohet trajtimi me shkall\u00ebn e TVSH-s\u00eb 0 % p\u00ebr sh\u00ebrbimin e p\u00ebrpunimit t\u00eb mallrave jo- shqiptare n\u00eb regjim p\u00ebrpunimi aktiv n\u00eb fatur\u00ebn e l\u00ebshuar nga operatori eksportues, fatur\u00eb e cila i bashk\u00ebngjitet deklarat\u00ebs doganore t\u00eb ri-eksportit t\u00eb k\u00ebtyre mallrave.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>N\u00eb zbatim t\u00eb shkronj\u00ebs \u201c\u00e7\u201d t\u00eb nenit 57 t\u00eb ligjit, n\u00eb rastin kur furnizimi i sh\u00ebrbimit t\u00eb p\u00ebrpunimit t\u00eb mallrave joshqiptar\u00eb t\u00eb destinuara p\u00ebr t\u2019u rieksportuar, kryhet nga nj\u00eb n\u00ebnkontraktor, i cili e kryen k\u00ebt\u00eb sh\u00ebrbim p\u00ebr llogari t\u00eb shoq\u00ebris\u00eb s\u00eb p\u00ebrpunimit aktiv q\u00eb e ka kontraktuar (shoq\u00ebria eksportuese) e cila i n\u00ebnshtrohet regjimit t\u00eb p\u00ebrpunimit aktiv, ky furnizim sh\u00ebrbimi p\u00ebrpunimi \u00ebsht\u00eb i tatuesh\u00ebm me shkall\u00ebn e TVSH-s\u00eb 0%.<\/p><\/blockquote>\n\n\n\n<p>N\u00ebnkontraktori \u00ebsht\u00eb nj\u00eb person i tatuesh\u00ebm i pajisur me autorizimin p\u00ebrkat\u00ebs prej autoritetit doganor.<\/p>\n\n\n\n<p>P\u00ebr kryerjen korrekte t\u00eb procedur\u00ebs p\u00ebr dokumentimin e sh\u00ebrbimit t\u00eb p\u00ebrpunimit p\u00ebr k\u00ebto mallra, si dhe p\u00ebr dokumentimin e l\u00ebvizjes s\u00eb mallrave jo-shqiptare n\u00ebn regjimin e p\u00ebrpunimit aktiv, p\u00ebr q\u00ebllime tatimore duhet t\u00eb zbatohet procedura e m\u00ebposhtme:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Furnizimi i sh\u00ebrbimit p\u00ebr p\u00ebrpunimin e mallrave joshqiptare, t\u00eb destinuara p\u00ebr t\u2019u rieksportuar t\u00eb kryer nga n\u00ebnkontraktor\u00ebt e pajisur me autorizimin p\u00ebrkat\u00ebs prej autoritetit doganor, p\u00ebr llogari t\u00eb<br>shoq\u00ebrive t\u00eb p\u00ebrpunimit aktiv, \u00ebsht\u00eb furnizim sh\u00ebrbimi i tatuesh\u00ebm me TVSH 0%.<\/li><li>Aktivitetet e klasifikuara n\u00ebn regjimin e p\u00ebrpunimit aktiv, konsiderohen t\u00ebr\u00ebsisht t\u00eb destinuara p\u00ebr ri-eksport.<\/li><li>Kushtet e ekzistenc\u00ebs s\u00eb k\u00ebsaj natyre operacionesh jan\u00eb:<ul><li>P\u00ebrpunuesi (n\u00ebnkontraktori) asnj\u00ebher\u00eb nuk duhet t\u00eb b\u00ebhet pronar i materialeve t\u00eb sjella nga porosit\u00ebsi (shoq\u00ebria e p\u00ebrpunimit aktiv)<\/li><li>Materialet e sjella nga porosit\u00ebsi tek p\u00ebrpunuesi, duhet t\u00eb trup\u00ebzohen t\u00ebr\u00ebsisht n\u00eb produktin e fabrikuar.<\/li><li>Materialet e sjella nga porosit\u00ebsi n\u00eb form\u00ebn e l\u00ebnd\u00ebs s\u00eb par\u00eb duhet t\u2019i kthehen atij fizikisht nga p\u00ebrpunuesi n\u00eb form\u00ebn e gjysm\u00ebproduktit ose produktit t\u00eb gatsh\u00ebm, me p\u00ebrjashtim t\u00eb mbetjeve teknologjike gjat\u00eb procesit t\u00eb prodhimit dhe n\u00eb p\u00ebrputhje me kartat teknologjike t\u00eb prodhimit. Kjo k\u00ebrkon si domosdoshm\u00ebri, q\u00eb k\u00ebto materiale t\u00eb jen\u00eb t\u00eb identifikuara me dokumentacionin p\u00ebrkat\u00ebs tek p\u00ebrpunuesi p\u00ebr gjat\u00eb gjith\u00eb koh\u00ebs s\u00eb p\u00ebrpunimit.<\/li><li>N\u00ebse rezulton q\u00eb sasia e gjysm\u00ebproduktit ose produktit t\u00eb gatsh\u00ebm \u00ebsht\u00eb m\u00eb e vog\u00ebl nga sa duhej t\u00eb ishte kundrejt materialeve t\u00eb p\u00ebrdorura n\u00eb p\u00ebrpunim, diferenca konsiderohet si shitje e kryer nga p\u00ebrpunuesi dhe \u00ebsht\u00eb furnizim i tatuesh\u00ebm me TVSH 20%. P\u00ebr k\u00ebt\u00eb q\u00ebllim shk\u00ebmbehet informacion p\u00ebr Drejtorin\u00eb e P\u00ebrgjithshme t\u00eb Tatimeve.<\/li><\/ul><\/li><\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Detyrime t\u00eb ve\u00e7anta<\/h2>\n\n\n\n<p>Midis porosit\u00ebsit (kontraktori kryesor i vendosur n\u00ebn regjimin e p\u00ebrpunimit aktiv) dhe p\u00ebrpunuesit (n\u00ebnkontraktori) t\u00eb jet\u00eb lidhur nj\u00eb kontrat\u00eb n\u00eb p\u00ebrputhje me Kodin Civil.<\/p>\n\n\n\n<p>P\u00ebrpunuesit duhet t\u00eb mbajn\u00eb nj\u00eb regjist\u00ebr t\u00eb ve\u00e7ant\u00eb, ku p\u00ebrshkruhet realizimi i punimeve p\u00ebr llogari t\u00eb porosit\u00ebsit. N\u00eb k\u00ebt\u00eb regjist\u00ebr duhet t\u00eb sh\u00ebnohet identiteti i porosit\u00ebsit, pra emri tregtar, NIPT, emri\/mbiemri i administratorit, statusi juridik i tij, adresa e selis\u00eb. P\u00ebr \u00e7do operacion hyrje dhe dalje, sh\u00ebnohet:<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Lloji dhe sasia e materialeve objekt i p\u00ebrpunimit dhe data e hyrjes. L\u00ebvizja e mallit do t\u00eb dokumentohet me fatur\u00eb shoq\u00ebrimi.<\/li><li>Lloji dhe sasia e gjysm\u00eb produktit ose produktit t\u00eb fabrikuar, si dhe data e daljes.<\/li><li>N\u00eb regjist\u00ebr duhet t\u00eb evidentohet edhe malli gjendje tek p\u00ebrpunuesi. P\u00ebr k\u00ebt\u00eb hartohet inventari mujor.<\/li><li>L\u00ebvizja e \u00e7do sasie gjysm\u00ebprodukti ose produkti t\u00eb gatsh\u00ebm nga p\u00ebrpunuesi (n\u00ebnkontraktori) tek porosit\u00ebsi (kontraktori), shoq\u00ebrohet me fatur\u00eb tatimore me TVSH 0% p\u00ebr vler\u00ebn e sh\u00ebrbimit t\u00eb kryer.<\/li><\/ul>\n\n\n\n<p>P\u00ebr zbatimin e k\u00ebtyre rregullave \u00e7do person i tatuesh\u00ebm n\u00ebnkontraktor, menj\u00ebher\u00eb me marrjen e autorizimit t\u00eb autoritetit doganor, paraqet nj\u00eb k\u00ebrkes\u00eb n\u00eb Drejtorin\u00eb Rajonale Tatimore p\u00ebrkat\u00ebse. K\u00ebrkes\u00ebs i bashk\u00ebngjitet nj\u00eb kopje e autorizimit t\u00eb l\u00ebshuar nga autoriteti doganor, i cili e njeh n\u00ebnkontraktorin si t\u00eb till\u00eb, si dhe nj\u00eb kopje t\u00eb kontrat\u00ebs s\u00eb lidhur me kontraktorin (shoq\u00ebrin\u00eb e p\u00ebrpunimit aktiv).<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>Drejtoria Rajonale Tatimore l\u00ebshon p\u00ebr n\u00ebnkontraktorin, autorizimin, \u201cP\u00ebr p\u00ebrfshirjen n\u00eb operacione t\u00eb p\u00ebrpunimit aktiv\u201d, jo m\u00eb von\u00eb se 30 dit\u00eb nga data e l\u00ebshimit t\u00eb autorizimit nga ana e autoritetit doganor. Vlefshm\u00ebria e k\u00ebtij autorizimi \u00ebsht\u00eb e nj\u00ebjt\u00eb me at\u00eb t\u00eb l\u00ebshuar nga autoriteti doganor. P\u00ebr \u00e7do ndryshim n\u00ebnkontraktori \u00ebsht\u00eb i detyruar t\u00eb njoftoj\u00eb autoritetin tatimor p\u00ebrkat\u00ebs.<\/p><\/blockquote>\n\n\n\n<p>T\u00eb gjitha autorizimet e l\u00ebshuara evidentohen nga Drejtoria Rajonale Tatimore n\u00eb nj\u00eb regjist\u00ebr t\u00eb ve\u00e7ant\u00eb ku sh\u00ebnohet emri i personit t\u00eb tatuesh\u00ebm (n\u00ebnkontraktorit), NIPT, adresa, lloji i veprimtaris\u00eb, kontraktori p\u00ebr t\u00eb cilin punon, data e l\u00ebshimit t\u00eb autorizimit dhe afati i vlefshm\u00ebris\u00eb. Furnizimet e sh\u00ebrbimit n\u00eb kuad\u00ebr t\u00eb regjimit t\u00eb p\u00ebrpunimit aktiv nuk kryhen nga n\u00ebnkontraktor\u00eb t\u00eb paautorizuar nga autoritetet doganore dhe tatimore p\u00ebrkat\u00ebse. <\/p>\n\n\n\n<p>N\u00eb p\u00ebrputhje me p\u00ebrcaktimet e ligjit dhe t\u00eb k\u00ebtij udh\u00ebzimi p\u00ebr t\u00eb drejt\u00ebn e zbritjes s\u00eb TVSH-s\u00eb, n\u00ebnkontraktori person i tatuesh\u00ebm ka t\u00eb drejt\u00eb t\u00eb zbres\u00eb TVSH-n\u00eb p\u00ebr shpenzime t\u00eb ndryshme t\u00eb b\u00ebra me TVSH t\u00eb lejuara n\u00eb kushte t\u00eb regjimit q\u00eb aplikon, t\u00eb cilat i sh\u00ebrbejn\u00eb furnizimit t\u00eb<br>sh\u00ebrbimeve t\u00eb tatueshme t\u00eb p\u00ebrpunimit t\u00eb k\u00ebtyre mallrave p\u00ebr llogari t\u00eb shoq\u00ebris\u00eb s\u00eb p\u00ebrpunimit aktiv. Shoq\u00ebria e p\u00ebrpunimit aktiv q\u00eb rieksporton k\u00ebto mallra nuk ka t\u00eb drejt\u00eb t\u00eb zbres\u00eb TVSH-n\u00eb e ngarkuar n\u00eb fatur\u00ebn e marr\u00eb prej saj, p\u00ebr furnizimin e sh\u00ebrbimeve t\u00eb p\u00ebrpunimit t\u00eb mallrave<br>joshqiptare, t\u00eb kryera n\u00eb kuad\u00ebr t\u00eb regjimit prej 1 janar 2019, pasi furnizimi \u00ebsht\u00eb i tatuesh\u00ebm me 0 % dhe jo m\u00eb 20%<\/p>\n\n\n\n<p>Fonte: <a href=\"https:\/\/www.tatime.gov.al\/c\/6\/71\/tatimi-mbi-vleren-e-shtuar\" target=\"_blank\" rel=\"noreferrer noopener\">Direzione Generale delle Imposte.<\/a><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Bazuar n\u00eb nenin 57 t\u00eb ligjit 92\/2014 P\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb RSH trajtohen si furnizime me shkall\u00eb zero t\u00eb TVSH-s\u00eb furnizimi i sh\u00ebrbimit t\u00eb p\u00ebrpunimit t\u00eb mallrave jo-shqiptare t\u00eb kryera nga eksportuesi, t\u00eb klasifikuara n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason) sh\u00ebrbime, t\u00eb cilat i shtojn\u00eb vler\u00ebn mallit t\u00eb p\u00ebrpunuar t\u00eb destinuara [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":18024,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[304,414,413,305,361,412,78],"class_list":["post-18023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-autorizim","tag-eksport","tag-fason","tag-perjashtime-tatimore","tag-perpunim-aktiv","tag-punet-fason","tag-tvsh"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Bazuar n\u00eb nenin 57 t\u00eb ligjit 92\/2014 P\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb RSH trajtohen si furnizime me shkall\u00eb zero t\u00eb TVSH-s\u00eb furnizimi i sh\u00ebrbimit t\u00eb p\u00ebrpunimit t\u00eb mallrave jo-shqiptare t\u00eb kryera nga eksportuesi, t\u00eb klasifikuara n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason) sh\u00ebrbime, t\u00eb cilat i shtojn\u00eb vler\u00ebn mallit t\u00eb p\u00ebrpunuar t\u00eb destinuara [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/alprofitconsult.al\/it\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\" \/>\n<meta property=\"og:site_name\" content=\"AlProfit Consult\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:author\" content=\"https:\/\/www.facebook.com\/AlProfitConsult\/\" \/>\n<meta property=\"article:published_time\" content=\"2023-06-13T20:50:48+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-06-13T20:52:55+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1337\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:site\" content=\"@AlProfitConsult\" \/>\n<meta name=\"twitter:label1\" content=\"Scritto da\" \/>\n\t<meta name=\"twitter:data1\" content=\"admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tempo di lettura stimato\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minuti\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\"},\"author\":{\"name\":\"admin\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\"},\"headline\":\"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason).\",\"datePublished\":\"2023-06-13T20:50:48+00:00\",\"dateModified\":\"2023-06-13T20:52:55+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\"},\"wordCount\":1170,\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg\",\"keywords\":[\"autorizim\",\"Eksport\",\"fason\",\"p\u00ebrjashtime tatimore\",\"p\u00ebrpunim aktiv\",\"pun\u00ebt fason\",\"TVSh\"],\"articleSection\":[\"Tatime\"],\"inLanguage\":\"it-IT\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\",\"url\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\",\"name\":\"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult\",\"isPartOf\":{\"@id\":\"https:\/\/alprofitconsult.al\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg\",\"datePublished\":\"2023-06-13T20:50:48+00:00\",\"dateModified\":\"2023-06-13T20:52:55+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#breadcrumb\"},\"inLanguage\":\"it-IT\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg\",\"width\":1920,\"height\":1337},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Kryefaqe\",\"item\":\"https:\/\/alprofitconsult.al\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason).\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/alprofitconsult.al\/#website\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"name\":\"AlProfit Consult\",\"description\":\"Zyr\u00eb Kontabiliteti\",\"publisher\":{\"@id\":\"https:\/\/alprofitconsult.al\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/alprofitconsult.al\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"it-IT\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/alprofitconsult.al\/#organization\",\"name\":\"Alprofit Consult\",\"url\":\"https:\/\/alprofitconsult.al\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"contentUrl\":\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png\",\"width\":529,\"height\":156,\"caption\":\"Alprofit Consult\"},\"image\":{\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/x.com\/AlProfitConsult\",\"https:\/\/www.linkedin.com\/company\/andi-haxhillari\/\",\"https:\/\/www.pinterest.com\/AlProfitConsult\/\",\"https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA\",\"https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce\",\"name\":\"admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"it-IT\",\"@id\":\"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g\",\"caption\":\"admin\"},\"sameAs\":[\"https:\/\/alprofitconsult.al\/\",\"https:\/\/www.facebook.com\/AlProfitConsult\/\",\"https:\/\/www.instagram.com\/alprofitconsult\/\"],\"url\":\"https:\/\/alprofitconsult.al\/it\/author\/admin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/","og_locale":"it_IT","og_type":"article","og_title":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult","og_description":"Bazuar n\u00eb nenin 57 t\u00eb ligjit 92\/2014 P\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb RSH trajtohen si furnizime me shkall\u00eb zero t\u00eb TVSH-s\u00eb furnizimi i sh\u00ebrbimit t\u00eb p\u00ebrpunimit t\u00eb mallrave jo-shqiptare t\u00eb kryera nga eksportuesi, t\u00eb klasifikuara n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason) sh\u00ebrbime, t\u00eb cilat i shtojn\u00eb vler\u00ebn mallit t\u00eb p\u00ebrpunuar t\u00eb destinuara [&hellip;]","og_url":"https:\/\/alprofitconsult.al\/it\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/","og_site_name":"AlProfit Consult","article_publisher":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_author":"https:\/\/www.facebook.com\/AlProfitConsult\/","article_published_time":"2023-06-13T20:50:48+00:00","article_modified_time":"2023-06-13T20:52:55+00:00","og_image":[{"width":1920,"height":1337,"url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_creator":"@AlProfitConsult","twitter_site":"@AlProfitConsult","twitter_misc":{"Scritto da":"admin","Tempo di lettura stimato":"5 minuti"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#article","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/"},"author":{"name":"admin","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce"},"headline":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason).","datePublished":"2023-06-13T20:50:48+00:00","dateModified":"2023-06-13T20:52:55+00:00","mainEntityOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/"},"wordCount":1170,"publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg","keywords":["autorizim","Eksport","fason","p\u00ebrjashtime tatimore","p\u00ebrpunim aktiv","pun\u00ebt fason","TVSh"],"articleSection":["Tatime"],"inLanguage":"it-IT"},{"@type":"WebPage","@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/","url":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/","name":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason). - AlProfit Consult","isPartOf":{"@id":"https:\/\/alprofitconsult.al\/#website"},"primaryImageOfPage":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage"},"image":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage"},"thumbnailUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg","datePublished":"2023-06-13T20:50:48+00:00","dateModified":"2023-06-13T20:52:55+00:00","breadcrumb":{"@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#breadcrumb"},"inLanguage":"it-IT","potentialAction":[{"@type":"ReadAction","target":["https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/"]}]},{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#primaryimage","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2023\/06\/Trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason-Alprofit-Consult.jpg","width":1920,"height":1337},{"@type":"BreadcrumbList","@id":"https:\/\/alprofitconsult.al\/en\/trajtimi-i-furnizimit-te-sherbimit-te-mallrave-nen-regjimin-e-perpunimit-aktiv-punet-fason\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Kryefaqe","item":"https:\/\/alprofitconsult.al\/"},{"@type":"ListItem","position":2,"name":"Trajtimi i furnizimit t\u00eb sh\u00ebrbimit t\u00eb mallrave n\u00ebn regjimin e p\u00ebrpunimit aktiv (pun\u00ebt fason)."}]},{"@type":"WebSite","@id":"https:\/\/alprofitconsult.al\/#website","url":"https:\/\/alprofitconsult.al\/","name":"AlProfit Consult","description":"Ufficio contabilit\u00e0","publisher":{"@id":"https:\/\/alprofitconsult.al\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/alprofitconsult.al\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"it-IT"},{"@type":"Organization","@id":"https:\/\/alprofitconsult.al\/#organization","name":"Alprofit Consult","url":"https:\/\/alprofitconsult.al\/","logo":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/","url":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","contentUrl":"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/logoalprofit.png","width":529,"height":156,"caption":"Alprofit Consult"},"image":{"@id":"https:\/\/alprofitconsult.al\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/x.com\/AlProfitConsult","https:\/\/www.linkedin.com\/company\/andi-haxhillari\/","https:\/\/www.pinterest.com\/AlProfitConsult\/","https:\/\/www.youtube.com\/channel\/UCZ5Gfntn161Nla3g1XdRldA","https:\/\/sq.wikipedia.org\/wiki\/P\u00ebrdoruesi:Andi25~sqwiki"]},{"@type":"Person","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/6b9ac6ae1535adaed60182dcc6afd3ce","name":"Amministratore","image":{"@type":"ImageObject","inLanguage":"it-IT","@id":"https:\/\/alprofitconsult.al\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/7a874d9ff0fc8c6c429bcdb7445d037ce6ea37a42090de7c389e943deb01743c?s=96&d=mm&r=g","caption":"admin"},"sameAs":["https:\/\/alprofitconsult.al\/","https:\/\/www.facebook.com\/AlProfitConsult\/","https:\/\/www.instagram.com\/alprofitconsult\/"],"url":"https:\/\/alprofitconsult.al\/it\/author\/admin\/"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/18023","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=18023"}],"version-history":[{"count":3,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/18023\/revisions"}],"predecessor-version":[{"id":18030,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/18023\/revisions\/18030"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media\/18024"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=18023"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/categories?post=18023"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/tags?post=18023"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}