{"id":18110,"date":"2023-08-27T20:47:22","date_gmt":"2023-08-27T20:47:22","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18110"},"modified":"2023-08-27T20:47:23","modified_gmt":"2023-08-27T20:47:23","slug":"kriteret-formale-per-ushtrimin-e-te-drejtes-se-zbritjes-se-tvsh-se","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/kriteret-formale-per-ushtrimin-e-te-drejtes-se-zbritjes-se-tvsh-se\/","title":{"rendered":"Kriteret formale p\u00ebr ushtrimin e t\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH- s\u00eb"},"content":{"rendered":"

N\u00eb zbatim t\u00eb dispozitave t\u00eb Ligjit Nr. 92\/2014, dat\u00eb 24.07.2014<\/a> \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, <\/p>\n\n\n\n

e drejta e zbritjes s\u00eb TVSH-s\u00eb e p\u00ebrfshir\u00eb n\u00eb \u00e7mimin e blerjes s\u00eb nj\u00eb malli\/sh\u00ebrbimi, ushtrohet prej bler\u00ebsit kur TVSH-ja b\u00ebhet e k\u00ebrkueshme tek furnizuesi. Kushtet q\u00eb duhet t\u00eb plot\u00ebsohen p\u00ebr ushtrimin e t\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH-s\u00eb jan\u00eb si m\u00eb posht\u00eb:<\/p><\/blockquote><\/figure>\n\n\n\n

Dokumentimi<\/h1>\n\n\n\n

TVSH-ja e zbritshme \u00ebsht\u00eb TVSH e sh\u00ebnuar n\u00eb fatur\u00ebn tatimore t\u00eb l\u00ebshuar nga furnizuesi, si dhe TVSH e paguar n\u00eb import, e sh\u00ebnuar n\u00eb dokumentin doganor t\u00eb importit (deklarat\u00eb doganore).<\/p>\n\n\n\n

P\u00ebr plot\u00ebsimin e deklarat\u00ebs s\u00eb TVSH-s\u00eb, personi i tatuesh\u00ebm duhet t\u00eb zot\u00ebroj\u00eb fatur\u00ebn e blerjes me TVSH p\u00ebr blerje t\u00eb kryera n\u00eb vend, q\u00eb e tregon at\u00eb si bler\u00ebs, ose \u00e7do lloj dokumenti tjet\u00ebr, si deklarata e importit, q\u00eb e tregon at\u00eb si marr\u00ebsin e mallrave t\u00eb importuara.<\/p>\n\n\n\n

Kujdes!
Zbritja e TVSH-s\u00eb n\u00eb blerje k\u00ebrkohet mbi baz\u00ebn e fatur\u00ebs tatimore origjinale t\u00eb l\u00ebshuar prej furnizuesit dhe t\u00eb plot\u00ebsuar n\u00eb p\u00ebrputhje me k\u00ebrkesat e p\u00ebrcaktuara n\u00eb ligj.<\/p><\/blockquote>\n\n\n\n

P\u00ebr q\u00ebllime t\u00eb zbritjes s\u00eb TVSH-s\u00eb, konsiderohet e vlefshme edhe kopja e noterizuar e fatur\u00ebs s\u00eb blerjes (n\u00eb rast se fatura origjinale humbet), me kusht q\u00eb shit\u00ebsi t\u00eb zot\u00ebroj\u00eb kopjen e tij t\u00eb fatur\u00ebs dhe ta ket\u00eb deklaruar at\u00eb. Pa k\u00ebt\u00eb fatur\u00eb nuk ushtrohet e drejta p\u00ebr t\u00eb zbritur TVSH- n\u00eb e paguar, ose p\u00ebr t\u2019u paguar n\u00eb blerje.<\/p>\n\n\n\n

Kriteret e personit t\u00eb tatuesh\u00ebm<\/h1>\n\n\n\n
  1. P\u00ebr zbritjen e TVSH-s\u00eb, lidhur me shitjet e mallrave dhe kryerjen e sh\u00ebrbimeve, t\u00eb zot\u00ebroj\u00eb nj\u00eb fatur\u00eb t\u00eb hartuar n\u00eb p\u00ebrputhje me nenet nga 96 deri n\u00eb 105 t\u00eb Ligjit;<\/li>
  2. P\u00ebr zbritjen e TVSH-s\u00eb, lidhur me furnizimet kundrejt pages\u00ebs, kur kemi t\u00eb b\u00ebjm\u00eb me vet\u00ebfurnizim, duhet t\u00eb jet\u00eb dokumentuar me fatur\u00eb;<\/li>
  3. P\u00ebr zbritjen e TVSH-s\u00eb, lidhur me importimet e mallrave, duhet t\u00eb zot\u00ebroj\u00eb nj\u00eb deklarat\u00eb q\u00eb provon importimin, t\u00eb l\u00ebshuar n\u00eb momentin e \u00e7lirimit p\u00ebr qarkullim t\u00eb lir\u00eb t\u00eb mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb;<\/li>
  4. Kur bler\u00ebsi detyrohet t\u00eb paguaj\u00eb TVSH-n\u00eb, pra zbaton skem\u00ebn e auto-ngarkes\u00ebs s\u00eb TVSH-s\u00eb, g\u00ebzon t\u00eb drejt\u00ebn e zbritjes s\u00eb TVSH-s\u00eb n\u00eb blerje sipas fatur\u00ebs s\u00eb l\u00ebshuar, si\u00e7 p\u00ebrcaktohet n\u00eb pik\u00ebn 2 t\u00eb nenit 99 t\u00eb Ligjit.<\/li><\/ol>\n\n\n\n

    Momenti n\u00eb t\u00eb cilin ushtrohet e drejta e zbritjes<\/h1>\n\n\n\n

    Personi i tatuesh\u00ebm e ushtron t\u00eb drejt\u00ebn e zbritjes, n\u00eb momentin kur lind k\u00ebrkueshm\u00ebria e tatimit. Pra p\u00ebr rrjedhoj\u00eb, lind e drejta e zbritjes p\u00ebr personin e tatuesh\u00ebm dhe ky person zot\u00ebron nj\u00eb fatur\u00eb tatimore ose nj\u00eb deklarat\u00eb t\u00eb importit sipas k\u00ebrkesave t\u00eb ligjit,<\/p>\n\n\n\n

    E drejta e zbritjes ushtrohet n\u00eb deklarat\u00ebn e periudh\u00ebs, n\u00eb t\u00eb cil\u00ebn furnizimi ose importi \u00ebsht\u00eb kryer. Kjo \u00ebsht\u00eb edhe periudha n\u00eb t\u00eb cil\u00ebn ka lindur k\u00ebrkueshm\u00ebria e TVSH-s\u00eb. Deklarata e TVSH-s\u00eb, n\u00eb t\u00eb cil\u00ebn ushtohet e drejta e zbritjes, i p\u00ebrket periudh\u00ebs q\u00eb p\u00ebrkon me dat\u00ebn e l\u00ebshimit t\u00eb fatur\u00ebs tatimore nga furnizuesi sipas p\u00ebrcaktimeve n\u00eb nenin 99 t\u00eb Ligjit, ose data e sh\u00ebnuar n\u00eb deklarat\u00ebn doganore, e cila njihet si data e \u00e7lirimit t\u00eb mallrave.<\/p>\n\n\n\n

    N\u00ebse personi i tatuesh\u00ebm nuk kryen zbritjen e TVSH-s\u00eb n\u00eb periudh\u00ebn tatimore n\u00eb t\u00eb cil\u00ebn i lind e drejta e zbritjes, ai mund ta zbres\u00eb k\u00ebt\u00eb shum\u00eb t\u00eb TVSH-s\u00eb s\u00eb zbritshme pas k\u00ebsaj periudhe, por jo m\u00eb von\u00eb se 12 periudha tatimore p\u00ebrfshir\u00eb periudh\u00ebn n\u00eb fjal\u00eb. Pas 12 periudhave kjo fatur\u00eb regjistrohet si \u201cblerje me TVSH jo t\u00eb zbritshme\u201d. TVSH-ja nuk zbritet p\u00ebrpara periudh\u00ebs n\u00eb t\u00eb cil\u00ebn ka lindur e drejta e zbritjes.<\/p>\n\n\n\n

    Deklarimi<\/h1>\n\n\n\n

    Personi i tatuesh\u00ebm nga shuma e TVSH-s\u00eb, s\u00eb llogaritur mbi vler\u00ebn totale t\u00eb tatueshme t\u00eb t\u00eb gjitha furnizimeve t\u00eb tatueshme t\u00eb kryera gjat\u00eb nj\u00eb periudhe tatimore, zbret shum\u00ebn e TVSH- s\u00eb, p\u00ebr t\u00eb cil\u00ebn ka lindur e drejta e zbritjes, gjat\u00eb s\u00eb nj\u00ebjt\u00ebs periudh\u00eb tatimore.<\/p>\n\n\n\n

    N\u00eb qoft\u00eb se p\u00ebr nj\u00eb periudh\u00eb tatimore shuma e TVSH-s\u00eb s\u00eb zbritshme \u00ebsht\u00eb me e madhe se TVSH-ja e llogaritur p\u00ebr t\u2019u paguar, at\u00ebher\u00eb p\u00ebr k\u00ebt\u00eb periudh\u00eb tatimore personi i tatuesh\u00ebm rezulton me tepric\u00eb t\u00eb TVSH-s\u00eb s\u00eb zbritshme, TVSH e cila i rimbursohet personit t\u00eb tatuesh\u00ebm pasi plot\u00ebsohen kriteret e parashikuara n\u00eb nenin 77 t\u00eb Ligjit.<\/p>\n\n\n\n

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

    Hai qualche domanda?<\/h3>

    Non esitare a contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

    N\u00eb zbatim t\u00eb dispozitave t\u00eb Ligjit Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, e drejta e zbritjes s\u00eb TVSH-s\u00eb e p\u00ebrfshir\u00eb n\u00eb \u00e7mimin e blerjes s\u00eb nj\u00eb malli\/sh\u00ebrbimi, ushtrohet prej bler\u00ebsit kur TVSH-ja b\u00ebhet e k\u00ebrkueshme tek furnizuesi. Kushtet q\u00eb duhet t\u00eb plot\u00ebsohen p\u00ebr ushtrimin e […]<\/p>\n","protected":false},"author":1,"featured_media":18112,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[372,431,69,257,78],"class_list":["post-18110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized","tag-kufizime","tag-ligji-per-tvsh","tag-tatime","tag-tatimet-keshillojne","tag-tvsh"],"yoast_head":"\nKriteret formale p\u00ebr ushtrimin e t\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH- s\u00eb - AlProfit Consult<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/alprofitconsult.al\/it\/kriteret-formale-per-ushtrimin-e-te-drejtes-se-zbritjes-se-tvsh-se\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kriteret formale p\u00ebr ushtrimin e t\u00eb drejt\u00ebs s\u00eb zbritjes s\u00eb TVSH- s\u00eb - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"N\u00eb zbatim t\u00eb dispozitave t\u00eb Ligjit Nr. 92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, i ndryshuar, e drejta e zbritjes s\u00eb TVSH-s\u00eb e p\u00ebrfshir\u00eb n\u00eb \u00e7mimin e blerjes s\u00eb nj\u00eb malli\/sh\u00ebrbimi, ushtrohet prej bler\u00ebsit kur TVSH-ja b\u00ebhet e k\u00ebrkueshme tek furnizuesi. 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