{"id":18659,"date":"2023-12-23T18:35:44","date_gmt":"2023-12-23T18:35:44","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=18659"},"modified":"2023-12-31T13:14:22","modified_gmt":"2023-12-31T13:14:22","slug":"vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/vendim-nr-753-date-20-12-2023-per-dispozitat-zbatuese-te-ligjit-nr-29-2023-per-tatimin-mbi-te-ardhurat-i-ndryshuar-regjimi-i-vecante-ndertimi-dhe-profesionet-e-lira\/","title":{"rendered":"Vendim Nr. 753, dat\u00eb 20.12.2023 “P\u00ebr dispozitat zbatuese t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar: (regjimi i ve\u00e7ant\u00eb, nd\u00ebrtimi dhe profesionet e lira)."},"content":{"rendered":"

VENDIM<\/strong><\/p>\n\n\n\n

Nr. 753<\/a>, dat\u00eb 20.12.2023<\/strong><\/p>\n\n\n\n

P\u00cbR DISPOZITAT ZBATUESE T\u00cb LIGJIT NR. 29\/2023<\/a>, \u201cP\u00cbR TATIMIN MBI T\u00cb ARDHURAT\u201d, T\u00cb NDRYSHUAR<\/strong><\/p>\n\n\n\n

N\u00eb mb\u00ebshtetje t\u00eb nenit 100 t\u00eb Kushtetut\u00ebs dhe t\u00eb neneve 14, pika 3, 17, pika 6, 49 dhe 69, pika 1, shkronja \u201cdh\u201d, t\u00eb ligjit nr. 29\/2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar, me propozimin e ministrit t\u00eb Financave dhe Ekonomis\u00eb, K\u00ebshilli i Ministrave<\/p>\n\n\n\n

VENDOSI:<\/p>\n\n\n\n

Neni 1<\/p>\n\n\n\n

Lista e veprimtarive p\u00ebr zbatimin e regjimit t\u00eb ve\u00e7ant\u00eb p\u00ebr personat fizik\u00eb tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar<\/strong><\/h2>\n\n\n\n

1. N\u00eb zbatim t\u00eb nenit 14, t\u00eb ligjit nr. 29\/2023, t\u00eb ndryshuar, ndarja e veprimtarive t\u00eb parashikuara n\u00eb k\u00ebt\u00eb nen b\u00ebhet duke u bazuar n\u00eb kodet e p\u00ebrcaktuara n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2)<\/a>, t\u00eb miratuar me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave dhe t\u00eb publikuar nga INSTAT-i.<\/p>\n\n\n\n

2. Bazuar n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2), ndarja e llojeve t\u00eb veprimtarive ekonomike p\u00ebrkat\u00ebsisht sipas veprimtarive t\u00eb parashikuara n\u00eb shkronj\u00ebn \u201ca\u201d, t\u00eb pik\u00ebs 1, t\u00eb nenit 14, t\u00eb ligjit, pasqyrohet n\u00eb tabel\u00ebn analitike nr. 1, q\u00eb i bashk\u00eblidhet k\u00ebtij vendimi.<\/p>\n\n\n\n

\n

“Neni 14 i Ligjit 29\/2023<\/p>\n\n\n\n

Regjimi i ve\u00e7ant\u00eb p\u00ebr individ\u00ebt tregtar\u00eb dhe t\u00eb vet\u00ebpun\u00ebsuar<\/strong><\/p>\n\n\n\n

1. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar, me qarkullim vjetor deri n\u00eb 10 000 000 lek\u00eb, p\u00ebr q\u00ebllime t\u00eb njohjes s\u00eb shpenzimeve t\u00eb zbritshme kan\u00eb t\u00eb drejt\u00eb t\u00eb zgjedhin nj\u00eb nga metodat e m\u00ebposhtme:<\/p>\n\n\n\n

a) pranimin e nj\u00eb regjimi t\u00eb ve\u00e7ant\u00eb, p\u00ebrmes t\u00eb cilit shpenzimet e supozuara zbriten apriori<\/em> sipas shumave t\u00eb specifikuara n\u00eb k\u00ebt\u00eb shkronj\u00eb dhe pa iu n\u00ebnshtruar kontrollit t\u00eb regjistrimeve kontab\u00ebl lidhur me to nga administrata tatimore;<\/p>\n\n\n\n

i. 60% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb prodhuese;<\/p>\n\n\n\n

ii. 90% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me shumic\u00eb;<\/p>\n\n\n\n

iii. 70% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e tregtimit me pakic\u00eb t\u00eb mallrave dhe transportit individual;<\/p>\n\n\n\n

iv. 60% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb bare, restorante, disko etj., t\u00eb k\u00ebsaj natyre;<\/p>\n\n\n\n

v. 50% t\u00eb t\u00eb ardhurave p\u00ebr veprimtarit\u00eb e sh\u00ebrbimeve, veprimtarit\u00eb artizanale dhe atyre zejtare;<\/p>\n\n\n\n

vi. 30% t\u00eb t\u00eb ardhurave p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar; ose<\/p>\n\n\n\n

b) p\u00ebrllogaritjen e shpenzimeve t\u00eb zbritshme bazuar n\u00eb dokumentacionin dhe faturat respektive p\u00ebr \u00e7do shpenzim.<\/p>\n\n\n\n

2. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni zgjedhin dhe deklarojn\u00eb pran\u00eb administrat\u00ebs tatimore metod\u00ebn t\u00eb cil\u00ebn do t\u00eb zgjedhin. Kalimi nga nj\u00eb metod\u00eb n\u00eb tjetr\u00ebn nuk mund t\u00eb b\u00ebhet m\u00eb shpesh se nj\u00eb her\u00eb n\u00eb tre vjet.<\/p>\n\n\n\n

3. P\u00ebrcaktimi i llojit t\u00eb veprimtarive t\u00eb kryera nga personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar sipas pik\u00ebs 1 t\u00eb k\u00ebtij neni b\u00ebhet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto veprimtari t\u00eb kryera nga personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar.<\/p>\n\n\n\n

4. Personat fizik\u00eb, individ tregtar apo individ i vet\u00ebpun\u00ebsuar, t\u00eb cil\u00ebt kan\u00eb aplikuar regjimin e ve\u00e7ant\u00eb sipas shkronj\u00ebs \u201ca\u201d t\u00eb pik\u00ebs 1 t\u00eb k\u00ebtij neni, nuk i lejohet t\u00eb k\u00ebrkoj\u00eb zbritje apo kompensim tjet\u00ebr p\u00ebrve\u00e7 kompensimit personal sipas nenit 22 t\u00eb k\u00ebtij ligji<\/p>\n<\/blockquote>\n\n\n\n

Neni 2<\/p>\n\n\n\n

Vler\u00ebsimi i kostos dhe i \u00e7mimit t\u00eb shitjes s\u00eb sip\u00ebrfaqeve t\u00eb nd\u00ebrtimit t\u00eb p\u00ebrfituara si rezultat i nj\u00eb kontrate shk\u00ebmbimi truall me nd\u00ebrtes\u00eb<\/strong><\/h2>\n\n\n\n

1. N\u00eb zbatim t\u00eb pik\u00ebs 6, t\u00eb nenit 17, t\u00eb ligjit nr. 29\/2023<\/a>, t\u00eb ndryshuar, parashikohet dispozita ligjore n\u00eb lidhje me tatimin e fitimin kapital t\u00eb realizuar nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme t\u00eb p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi. N\u00eb momentin e shk\u00ebmbimit t\u00eb truallit me sip\u00ebrfaqe nd\u00ebrtimi, n\u00eb baz\u00eb t\u00eb nj\u00eb kontrate shk\u00ebmbimi, nuk lind detyrim p\u00ebr llogaritje t\u00eb fitimit kapital nga transferimi i pasuris\u00eb s\u00eb paluajtshme si p\u00ebr shoq\u00ebrit\u00eb e nd\u00ebrtimit, ashtu edhe p\u00ebr pronar\u00ebt e truallit, pavar\u00ebsisht nga statusi. N\u00eb k\u00ebt\u00eb rast, fitimi kapital lind n\u00eb momentin e tjet\u00ebrsimit t\u00eb pasuris\u00eb s\u00eb paluajtshme t\u00eb fituar nga shk\u00ebmbimi.<\/p>\n\n\n\n

2. Me termin \u201cfitim kapital i realizuar\u201d kuptohet diferenca pozitive nd\u00ebrmjet vler\u00ebs n\u00eb shitje dhe vler\u00ebs n\u00eb blerje t\u00eb pasuris\u00eb s\u00eb paluajtshme. N\u00eb rastet kur kjo diferenc\u00eb rezulton negative, at\u00ebher\u00eb fitimi kapital do t\u00eb konsiderohet zero n\u00eb \u00e7do transaksion.<\/p>\n\n\n\n

3. N\u00eb rastin e shitjes s\u00eb nj\u00eb pasurie t\u00eb paluajtshme t\u00eb p\u00ebrfituar nga nj\u00eb kontrat\u00eb shk\u00ebmbimi truall\u2013nd\u00ebrtes\u00eb, p\u00ebr t\u00eb llogaritur fitimin kapital t\u00eb realizuar, vlera n\u00eb blerje dhe vlera n\u00eb shitje p\u00ebrcaktohen, si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

a) Vlera n\u00eb blerje do t\u00eb konsiderohet vlera e pjes\u00ebs s\u00eb truallit q\u00eb i takon sip\u00ebrfaqes s\u00eb nd\u00ebrtes\u00ebs q\u00eb shitet:<\/p>\n\n\n\n

i. Vlera e truallit, p\u00ebr met\u00ebr katror (m2<\/sup>) t\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebmbim t\u00eb p\u00ebrfitimit t\u00eb sip\u00ebrfaqes s\u00eb banimit\/tregtis\u00eb\/sh\u00ebrbimit p\u00ebrcaktohet bazuar n\u00eb vler\u00ebn, q\u00eb ka pasur trualli i dh\u00ebn\u00eb n\u00eb transaksionin e fundit p\u00ebrpara shk\u00ebmbimit. Kur pronari i truallit e ka p\u00ebrfituar k\u00ebt\u00eb truall me nj\u00eb transaksion, sikurse jan\u00eb kontrat\u00eb blerjeje, shk\u00ebmbimi, trash\u00ebgimi, dhurimi, heqje dor\u00eb apo rivler\u00ebsim i pasuris\u00eb s\u00eb paluajtshme, p\u00ebr t\u00eb cilin \u00ebsht\u00eb llogaritur tatimi dhe ky akt \u00ebsht\u00eb regjistruar pran\u00eb organit kompetent p\u00ebr regjistrimin e pasurive t\u00eb paluajtshme, vlera n\u00eb blerje do t\u00eb jet\u00eb vlera sipas regjistrimit t\u00eb fundit t\u00eb k\u00ebsaj pasurie mbi t\u00eb cil\u00ebn \u00ebsht\u00eb llogaritur tatimi. Kjo vler\u00eb, n\u00eb rast se ekziston nj\u00eb akt tjet\u00ebrsimi pasurie, u mund\u00ebsohet noter\u00ebve gjat\u00eb k\u00ebrkes\u00ebs p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme nga organi kompetent p\u00ebr tjet\u00ebrsimin e pasuris\u00eb s\u00eb paluajtshme;<\/p>\n\n\n\n

ii. N\u00eb rastet kur p\u00ebr truallin e k\u00ebmbyer nuk ekziston nj\u00eb vler\u00eb sipas parashikimeve t\u00eb n\u00ebnndarjes \u201ci\u201d, t\u00eb k\u00ebsaj shkronje, si vler\u00eb e truallit p\u00ebr met\u00ebr katror (m2<\/sup>) t\u00eb dh\u00ebn\u00eb n\u00eb k\u00ebmbim t\u00eb p\u00ebrfitimit t\u00eb sip\u00ebrfaqes s\u00eb banimit ose tregtis\u00eb, ose sh\u00ebrbimit do t\u00eb konsiderohet vlera, sipas \u00e7mimeve p\u00ebr met\u00ebr katror (m2<\/sup>) sip\u00ebrfaqe trualli t\u00eb dh\u00ebn\u00eb, q\u00eb parashikohen n\u00eb hart\u00ebn e vlerave t\u00eb tok\u00ebs n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, sipas vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave n\u00eb fuqi n\u00eb momentin e regjistrimit t\u00eb kontrat\u00ebs s\u00eb shk\u00ebmbimit nd\u00ebrmjet investitorit e pronarit t\u00eb truallit n\u00eb organin p\u00ebrgjegj\u00ebs p\u00ebr regjistrimin e pasuris\u00eb s\u00eb paluajtshme;<\/p>\n\n\n\n

b) Vlera n\u00eb shitje e nd\u00ebrtes\u00ebs p\u00ebrcaktohet n\u00eb kontrat\u00ebn e shitjes, e cila \u00ebsht\u00eb n\u00ebnshkruar nga pal\u00ebt, shit\u00ebsi dhe bler\u00ebsi:<\/p>\n\n\n\n

i. Kontrata parashikon sip\u00ebrfaqen n\u00eb met\u00ebr katror (m2<\/sup>) t\u00eb pasuris\u00eb objekt t\u00eb kontrat\u00ebs, \u00e7mimin p\u00ebr met\u00ebr katror (m2<\/sup>) dhe vler\u00ebn e saj. Kontrata shoq\u00ebrohet me hart\u00ebn, planimetrin\u00eb dhe dokumentet e tjera, q\u00eb sh\u00ebrbejn\u00eb p\u00ebr regjistrimin e pasuris\u00eb s\u00eb paluajtshme sipas legjislacionit t\u00eb fush\u00ebs. Kjo vler\u00eb n\u00eb shitje e p\u00ebrcaktuar n\u00eb kontrat\u00ebn e shitjes, p\u00ebr efekt t\u00eb llogaritjes s\u00eb detyrimit tatimor nga tjet\u00ebrsimi i pasuris\u00eb s\u00eb paluajtshme, krahasohet me \u00e7mimet e referenc\u00ebs;<\/p>\n\n\n\n

ii. N\u00eb rastet kur vlera e pasuris\u00eb sipas \u00e7mimit t\u00eb shitjes p\u00ebr met\u00ebr katror (m\u00b2) t\u00eb p\u00ebrcaktuar n\u00eb kontrat\u00eb \u00ebsht\u00eb m\u00eb e ul\u00ebt se vlera sipas \u00e7mimeve referuese, at\u00ebher\u00eb si \u00e7mim i supozuar shitjeje merret n\u00eb konsiderat\u00eb \u00e7mimi i referenc\u00ebs s\u00eb zon\u00ebs\/qytetit. \u00c7mimet e referenc\u00ebs jan\u00eb \u00e7mimet mesatare referuese p\u00ebr met\u00ebr katror (m2<\/sup>) sip\u00ebrfaqe nd\u00ebrtimi q\u00eb p\u00ebrdoren p\u00ebr vler\u00ebsimin e vler\u00ebs s\u00eb taksueshme p\u00ebr banesat, bazuar n\u00eb udh\u00ebzimin e p\u00ebrbashk\u00ebt t\u00eb ministrit p\u00ebrgjegj\u00ebs p\u00ebr financat dhe institucionit q\u00eb ka n\u00eb fush\u00ebn e p\u00ebrgjegj\u00ebsis\u00eb regjistrimin e pasurive t\u00eb paluajtshme, t\u00eb nxjerr\u00eb n\u00eb zbatim t\u00eb pik\u00ebs 8, t\u00eb nenit 17, t\u00eb ligjit nr. 29\/2023, t\u00eb ndryshuar.<\/p>\n\n\n\n

Neni 3<\/p>\n\n\n\n

Shpenzimet dhe t\u00eb ardhurat n\u00eb sektorin e nd\u00ebrtimit<\/strong><\/h2>\n\n\n\n

1. Dispozitat e k\u00ebtij neni zbatohen p\u00ebr p\u00ebrcaktimin e fitimit t\u00eb tatuesh\u00ebm t\u00eb sip\u00ebrmarrjeve, q\u00eb operojn\u00eb n\u00eb nd\u00ebrtimin dhe\/ose shitjen e nd\u00ebrtesave p\u00ebr q\u00ebllim strehimi, veprimtari prodhuese, tregtare ose veprimtari t\u00eb sh\u00ebrbimit, sipas parashikimit n\u00eb nenin 49, t\u00eb ligjit nr. 29\/2023, t\u00eb ndryshuar.<\/p>\n\n\n\n

2. Tatimpaguesit q\u00eb operojn\u00eb si sip\u00ebrmarr\u00ebs t\u00eb punimeve t\u00eb nd\u00ebrtimit, p\u00ebr llogaritjen e t\u00eb ardhurave dhe shpenzimeve veprojn\u00eb, si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

a) N\u00eb rastet kur tatimpaguesit operojn\u00eb si sip\u00ebrmarr\u00ebs n\u00eb punime nd\u00ebrtimi n\u00eb rolin e kontraktorit, n\u00ebnkontraktorit, supervizorit, mbik\u00ebqyr\u00ebsit etj., t\u00eb ardhurat nga biznesi jan\u00eb t\u00eb ardhurat e faturuara, bazuar n\u00eb situacionet e punimeve t\u00eb kryera apo paradh\u00ebniet e marra nga porosit\u00ebsit e punimeve;<\/p>\n\n\n\n

b) Shpenzimet e tatimpaguesve, q\u00eb operojn\u00eb si sip\u00ebrmarr\u00ebs n\u00eb punime nd\u00ebrtimi n\u00eb rolin e kontraktorit, n\u00ebnkontraktorit, supervizorit, mbik\u00ebqyr\u00ebsit etj. p\u00ebrb\u00ebhen nga shpenzimet e biznesit brenda kufizimeve t\u00eb ligjit p\u00ebr tatimin mbi t\u00eb ardhurat.<\/p>\n\n\n\n

3. Tatimpaguesit, q\u00eb operojn\u00eb si nd\u00ebrtues dhe shit\u00ebs t\u00eb punimeve t\u00eb nd\u00ebrtimit, p\u00ebr llogaritjen e t\u00eb ardhurave dhe shpenzimeve veprojn\u00eb, si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

a) N\u00eb rastet kur tatimpaguesit operojn\u00eb si nd\u00ebrtues t\u00eb objekteve t\u00eb nd\u00ebrtimit dhe nj\u00ebkoh\u00ebsisht jan\u00eb pronar\u00eb plot\u00ebsisht apo pjes\u00ebrisht t\u00eb produktit t\u00eb nd\u00ebrtimit, t\u00eb cilin e shesin apo e japin me qira, t\u00eb ardhurat nga biznesi jan\u00eb t\u00eb ardhurat nga pjesa, q\u00eb shitet e produktit t\u00eb nd\u00ebrtimit, si dhe t\u00eb ardhurat nga qiraja p\u00ebr pjes\u00ebn e produktit t\u00eb nd\u00ebrtimit q\u00eb jepet me qira:<\/p>\n\n\n\n

i. N\u00eb rastet kur tatimpaguesi \u00ebsht\u00eb 100% pronar i truallit ku nd\u00ebrtohet, t\u00eb ardhurat nga shitja apo dh\u00ebnia me qira e produktit t\u00eb nd\u00ebrtimit do t\u00eb llogariten p\u00ebr 100 % t\u00eb produktit t\u00eb nd\u00ebrtimit;<\/p>\n\n\n\n

ii. N\u00eb rastet kur tatimpaguesi nuk \u00ebsht\u00eb pronar 100% i truallit ku nd\u00ebrtohet, por ka nj\u00eb kontrat\u00eb shk\u00ebmbimi truall\u2013nd\u00ebrtes\u00eb me pronar\u00ebt e truallit, t\u00eb ardhurat nga shitja apo dh\u00ebnia me qira e produktit t\u00eb nd\u00ebrtimit llogariten p\u00ebr pjes\u00ebn p\u00ebrfituese t\u00eb produktit t\u00eb nd\u00ebrtimit bazuar n\u00eb kontrat\u00ebn e shk\u00ebmbimit nd\u00ebrmjet pal\u00ebve;<\/p>\n\n\n\n

b) T\u00eb ardhurat nga shitja e produkteve t\u00eb nd\u00ebrtimit, si dhe t\u00eb ardhurat nga dh\u00ebnia me qira e tyre llogariten bazuar n\u00eb kontratat e shitjes, por duke marr\u00eb n\u00eb konsiderat\u00eb \u00e7mimet minimale t\u00eb shitjes apo tarifat minimale t\u00eb qiradh\u00ebnies t\u00eb p\u00ebrcaktuara n\u00eb aktet ligjore e n\u00ebnligjore n\u00eb fuqi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

c) Shpenzimet e tatimpaguesve, q\u00eb operojn\u00eb si nd\u00ebrtues t\u00eb objekteve t\u00eb nd\u00ebrtimit dhe nj\u00ebkoh\u00ebsisht jan\u00eb pronar\u00eb plot\u00ebsisht apo pjes\u00ebrisht t\u00eb produktit t\u00eb nd\u00ebrtimit, p\u00ebrb\u00ebhen nga shpenzimet e zbritshme t\u00eb biznesit p\u00ebr faz\u00ebn e nd\u00ebrtimit, faz\u00ebn e shitjes apo t\u00eb mir\u00ebmbajtjes p\u00ebr pjes\u00ebn e objekteve q\u00eb jepen me qira, sipas dispozitave t\u00eb ligjit p\u00ebr tatimin mbi t\u00eb ardhurat;<\/p>\n\n\n\n

\u00e7) N\u00eb rastet kur shoq\u00ebrit\u00eb e nd\u00ebrtimit disponojn\u00eb n\u00eb aktivet e shoq\u00ebris\u00eb troje t\u00eb blera dhe, bazuar n\u00eb lejet e nd\u00ebrtimit, p\u00ebrdorin pjes\u00eb t\u00eb tyre p\u00ebr nd\u00ebrtimin e godinave me q\u00ebllim rishitjeje, p\u00ebr pjes\u00ebn e truallit, i cili i p\u00ebrket pjes\u00ebs s\u00eb shitur t\u00eb godin\u00ebs, truall q\u00eb \u00e7regjistrohet si pron\u00eb e entitetit n\u00eb ASHK dhe kalon n\u00eb pron\u00ebsi\/bashk\u00ebpron\u00ebsi t\u00eb bler\u00ebsve t\u00eb produktit t\u00eb nd\u00ebrtimit, vlera n\u00eb kontabilitet e tij kalohet si shpenzim i zbritsh\u00ebm i veprimtaris\u00eb s\u00eb nd\u00ebrtimit me q\u00ebllim shitjeje. N\u00ebse entiteti mban produkte nd\u00ebrtimi p\u00ebr nevoja t\u00eb veprimtaris\u00eb s\u00eb tij, si: zyra, magazina, dh\u00ebnie me qira, bare, restorante etj., pjesa p\u00ebrkat\u00ebse e truallit, q\u00eb u p\u00ebrket proporcionalisht k\u00ebtyre aktiveve, nuk do kaloj\u00eb si shpenzim i zbritsh\u00ebm biznesi.<\/p>\n\n\n\n

3. Tatimpaguesit, q\u00eb operojn\u00eb si investitor\u00eb dhe shit\u00ebs t\u00eb produkteve t\u00eb nd\u00ebrtimit, p\u00ebr llogaritjen e t\u00eb ardhurave dhe shpenzimeve veprojn\u00eb, si m\u00eb posht\u00eb vijon:<\/p>\n\n\n\n

N\u00eb rastet kur tatimpaguesit operojn\u00eb si investitor\u00eb, financues t\u00eb produktit t\u00eb nd\u00ebrtimit, t\u00eb ardhurat nga biznesi jan\u00eb t\u00eb ardhurat nga shitja e produktit t\u00eb nd\u00ebrtimit, si dhe t\u00eb ardhurat nga qiraja p\u00ebr pjes\u00ebn e produktit t\u00eb nd\u00ebrtimit q\u00eb mbahet nga ana e tyre p\u00ebr t\u2019u dh\u00ebn\u00eb me qira.<\/p>\n\n\n\n

a) T\u00eb ardhurat nga shitja e produkteve t\u00eb nd\u00ebrtimit, si dhe t\u00eb ardhurat nga dh\u00ebnia me qira e tyre llogariten bazuar n\u00eb kontratat ligjore t\u00eb shitjes, por duke marr\u00eb n\u00eb konsiderat\u00eb \u00e7mimet minimale t\u00eb shitjes apo tarifat minimale t\u00eb qiradh\u00ebnies t\u00eb p\u00ebrcaktuara n\u00eb aktet ligjore dhe n\u00ebnligjore n\u00eb fuqi n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/p>\n\n\n\n

b) Shpenzimet e tatimpaguesve, q\u00eb operojn\u00eb si investitor\u00eb (financues) t\u00eb produktit t\u00eb nd\u00ebrtimit dhe nj\u00ebkoh\u00ebsisht jan\u00eb pronar\u00eb t\u00eb k\u00ebtij produkti, p\u00ebrb\u00ebhen nga shpenzimet e faturuara p\u00ebr ta nga sip\u00ebrmarr\u00ebsit e punimeve apo shpenzimet e tjera t\u00eb nevojshme n\u00eb faz\u00ebn e shitjes apo t\u00eb dh\u00ebnies me qira, sipas dispozitave t\u00eb ligjit p\u00ebr tatimin mbi t\u00eb ardhurat.<\/p>\n\n\n\n

Neni 4<\/p>\n\n\n\n

Lista e sh\u00ebrbimeve objekt tatimi nga 1 janari 2024<\/strong><\/h2>\n\n\n\n

1. N\u00eb zbatim t\u00eb nenit 69, t\u00eb ligjit nr. 29\/2023, t\u00eb ndryshuar, p\u00ebrcaktohet lista analitike e veprimtarive ekonomike t\u00eb tatimpaguesve, persona fizik\u00eb t\u00eb vet\u00ebpun\u00ebsuar dhe entitete, q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale, me t\u00eb ardhura vjetore deri 14 000 000 (kat\u00ebrmb\u00ebdhjet\u00eb milion\u00eb) lek\u00eb n\u00eb vit, t\u00eb cil\u00ebt do t\u00eb paguajn\u00eb tatim mbi t\u00eb ardhurat personale nga biznesi apo tatim mbi t\u00eb ardhurat e korporat\u00ebs, duke filluar nga viti fiskal 2024. Lista analitike p\u00ebrb\u00ebhet nga veprimtarit\u00eb sipas kodeve t\u00eb parashikuara n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2), t\u00eb paraqitura n\u00eb tabel\u00ebn analitike nr. 2, q\u00eb i bashk\u00eblidhet k\u00ebtij vendimi.<\/p>\n\n\n\n

2. N\u00eb rastet kur tatimpaguesit nuk jan\u00eb t\u00eb qart\u00eb n\u00eb lidhje me kategorizimin e veprimtaris\u00eb ekonomike q\u00eb ushtrojn\u00eb apo p\u00ebr norm\u00ebn e tatimit mbi t\u00eb ardhurat n\u00eb lidhje me veprimtarin\u00eb e tyre, Drejtoria e P\u00ebrgjithshme e Tatimeve, bazuar n\u00eb Nomenklatur\u00ebn e Veprimtarive Ekonomike (rev. 2), p\u00ebrcakton ndarjen dhe aktivitetin, n\u00eb t\u00eb cilin b\u00ebn pjes\u00eb tatimpaguesi p\u00ebrkat\u00ebs.<\/p>\n\n\n\n

\n

“Pjes\u00eb nga neni 69 i Ligjit 29\/2023<\/p>\n\n\n\n

Dispozit\u00eb kalimtare<\/strong><\/p>\n\n\n\n

1. Leht\u00ebsit\u00eb dhe p\u00ebrjashtimet tatimore t\u00eb parashikuara n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998<\/a>, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar, vazhdojn\u00eb t\u00eb zbatohen si m\u00eb posht\u00eb:<\/p>\n\n\n\n

…..<\/p>\n\n\n\n

dh) p\u00ebr:<\/p>\n\n\n\n

i. individ\u00ebt tregtar\u00eb;<\/p>\n\n\n\n

ii. t\u00eb vet\u00ebpun\u00ebsuarit, si dhe;<\/p>\n\n\n\n

iii. entitetet:<\/p>\n\n\n\n

me t\u00eb ardhura bruto deri 14 milion\u00eb lek\u00eb n\u00eb vit, norma e tatimit mbi t\u00eb ardhurat 0% do t\u00eb aplikohet deri m\u00eb 31 dhjetor 2029. Norma e tatimit 0% nuk aplikohet p\u00ebr tatimpaguesit e p\u00ebrcaktuar n\u00eb n\u00ebnndarjet \u201cii\u201d dhe \u201ciii\u201d t\u00eb k\u00ebsaj shkronje, t\u00eb cil\u00ebt furnizojn\u00eb sh\u00ebrbime profesionale. <\/strong>Lista analitike e sh\u00ebrbimeve profesionale p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave n\u00eb p\u00ebrputhje me legjislacionin n\u00eb fuqi rregullues lidhur me k\u00ebto sh\u00ebrbime profesionale.<\/p>\n\n\n\n

…<\/p>\n\n\n\n

\u201c<\/p>\n<\/blockquote>\n\n\n\n

Ky vendim hyn n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare.<\/p>\n\n\n\n

Shkarko VKM Nr. 753, dat\u00eb 20.12.2023
<\/p>\n\n\n\n