\u00cbsht\u00eb nj\u00eb nga pyetjet q\u00eb me t\u00eb drejt\u00eb lind m\u00eb shpesh. \u00c7do biznes i ri q\u00eb do t\u00eb krijohet, n\u00eb parim mund t\u00eb zgjedh\u00eb t\u00eb regjistrohet sipas dy formave: (a) Si nj\u00eb person fizik, apo (b) Si nj\u00eb person juridik, si nj\u00eb shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar ose shkurtimisht sh.p.k.<\/p>\n\n\n\n
Po cila \u00ebsht\u00eb forma m\u00eb e p\u00ebrshtatshme ? A ka ndonj\u00eb ndryshim n\u00eb nivelin e tatimeve q\u00eb paguhet ? A nevojitet m\u00eb shum\u00eb koh\u00eb p\u00ebr t\u00eb regjistruar nj\u00eb shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar ? Cilat jan\u00eb avantazhet dhe disavantazhet n\u00eb t\u00eb dyja rastet. <\/p>\n\n\n\n
K\u00ebto jan\u00eb disa nga pyetjet m\u00eb t\u00eb zakonshme me t\u00eb cilat p\u00ebrballet nj\u00eb sip\u00ebrmarr\u00ebs q\u00eb ka marr\u00eb vendimin p\u00ebr t\u00eb regjistruar nj\u00eb biznes t\u00eb ri. <\/p>\n\n\n\n
\nP\u00ebrgjigjja m\u00eb e zakonshme n\u00eb k\u00ebto raste \u00ebsht\u00eb: q\u00eb forma e regjistrimit varet nga rrethanat dhe planet tuaja. Nuk ka nj\u00eb form\u00eb regjistrimi m\u00eb t\u00eb mir\u00eb apo q\u00eb paraqet avantazhe dhe t\u00eb dyja rastet mund t\u00eb funksionojn\u00eb fare mir\u00eb n\u00eb rastin tuaj. Po cilat jan\u00eb rrethanat n\u00eb t\u00eb cilat duhet t\u00eb zgjedh nj\u00ebr\u00ebn nga format dhe jo form\u00ebn tjet\u00ebr ? <\/p>\n<\/blockquote>\n\n\n\n
Biznesi q\u00eb ju do t\u00eb krijoni do t\u00eb ket\u00eb disa ortak\u00eb apo p\u00ebrb\u00ebhet vet\u00ebm nga nj\u00eb ortak i vet\u00ebm.<\/h2>\n\n\n\n
Kjo \u00ebsht\u00eb nj\u00eb nga elementet m\u00eb t\u00eb r\u00ebnd\u00ebsish\u00ebm t\u00eb marrjes s\u00eb vendimit p\u00ebr form\u00ebn e regjistrimit. <\/p>\n\n\n\n
\nN\u00ebse, ju do t\u00eb krijoni nj\u00eb biznes, i cili do t\u00eb menaxhohet nga vet\u00eb ju dhe ortak\u00eb (pronar\u00ebt, investitor\u00ebt) jeni vet\u00ebm Ju; do t\u00eb ishte m\u00eb praktike dhe me leverdi, q\u00eb t\u00eb zgjidhni form\u00ebn e personit fizik.\u00a0<\/p>\n<\/blockquote>\n\n\n\n
\nN\u00ebse, nga ana tjet\u00ebr, biznesi q\u00eb ju keni krijuar p\u00ebrb\u00ebhet nga dy ose m\u00eb shum\u00eb ortak\u00eb, forma q\u00eb ju duhet t\u00eb zgjidhni \u00ebsht\u00eb ajo e shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar ? <\/p>\n<\/blockquote>\n\n\n\n
N\u00eb k\u00ebt\u00eb rast duhet t\u00eb planifikohet edhe e ardhmja e biznesit dhe pritshm\u00ebrit\u00eb. N\u00ebse ju filloni i vet\u00ebm por prisni q\u00eb n\u00eb t\u00eb ardhmen t\u00eb bashkohen sip\u00ebrmarrjes suaj edhe ortak\u00eb t\u00eb tjer\u00eb, do t\u00eb duhet t\u00eb zgjidhni form\u00ebn e sh.p.k.<\/p>\n\n\n\n
Biznesi q\u00eb ju do t\u00eb krijoni paraqet rrisqe t\u00eb shtuara financiare ndaj pal\u00ebve t\u00eb treta dhe ju nuk doni t\u00eb mbani rrisqe t\u00eb shtuara.<\/h2>\n\n\n\n
Nga vet\u00eb emri, shoq\u00ebria me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, \u00ebsht\u00eb forma e regjistrimit n\u00eb t\u00eb cil\u00ebt ortak\u00ebt e saj; n\u00eb rast t\u00eb falimentimit apo problemeve t\u00eb tjera n\u00eb t\u00eb ardhmen, p\u00ebrgjigjen vet\u00ebm me mas\u00ebn e investimit n\u00eb kapitalin themeltar t\u00eb shoq\u00ebris\u00eb. Po \u00e7far\u00eb do t\u00eb thot\u00eb kjo ? <\/p>\n\n\n\n
Supozojm\u00eb nj\u00eb situat\u00eb n\u00eb t\u00eb cil\u00ebn klienti juaj, ka pretendime financiare q\u00eb rrjedhin nga n\u00eb d\u00ebm i ardhur prej veprimtaris\u00eb s\u00eb biznesit. N\u00eb rastin q\u00eb sip\u00ebrmarrja juaj angazhohet si nj\u00eb shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar, edhe n\u00eb rast t\u00eb problemeve financiare t\u00eb humbjeve apo d\u00ebmeve t\u00eb tjera, ju nuk do t\u00eb p\u00ebrgjigjeni p\u00ebr k\u00ebto detyrime nga pasuria juaj personale. <\/p>\n\n\n\n
N\u00eb t\u00eb kund\u00ebrt, n\u00ebse ju angazhoheni n\u00eb k\u00ebt\u00eb marr\u00ebdh\u00ebnie si nj\u00eb person fizik, n\u00eb rast t\u00eb d\u00ebmeve apo problemeve t\u00eb tjera financiare, ju p\u00ebrgjigjeni me pasurin\u00eb tuaj personale. <\/p>\n\n\n\n
Shembull: marrja e nj\u00eb kredie n\u00eb bank\u00eb, zhd\u00ebmtime ndaj furnitor\u00ebve, klient\u00ebve apo punonj\u00ebsve, humbje t\u00eb vazhduara dhe raste t\u00eb tjera.<\/p>\n\n\n\n
N\u00eb cil\u00ebn form\u00eb t\u00eb regjistrimit ne paguajm\u00eb m\u00eb pak taksa ?<\/h2>\n\n\n\n
I vetmi ndryshim n\u00eb pages\u00ebn e taksave dhe tatimeve midis dy formave \u00ebsht\u00eb tatimi mbi dividentin; q\u00eb paguhet n\u00eb momentin e shp\u00ebrndarjes s\u00eb fitimeve nga shoq\u00ebria drejt ortakut. <\/p>\n\n\n\n
Edhe pse n\u00eb thelb ne vler\u00ebsojm\u00eb q\u00eb biznesi \u00ebsht\u00eb i yni dhe fitimet na p\u00ebrkasin ne individ\u00ebve, avantazhi i\u00a0p\u00ebrgjegj\u00ebsis\u00eb s\u00eb kufizuar<\/em>\u00a0ka nj\u00eb kosto t\u00eb shtuar q\u00eb \u00ebsht\u00eb tatimi mbi dividentin. <\/p>\n\n\n\n
\nNorma aktuale e tatimit mbi dividentin \u00ebsht\u00eb 8% e shum\u00ebs bruto t\u00eb fitimeve t\u00eb shp\u00ebrndara, sipas vendimit t\u00eb asambles\u00eb p\u00ebr shp\u00ebrndarjen e fitimit.<\/p>\n<\/blockquote>\n\n\n\n
A do t\u00eb thot\u00eb kjo q\u00eb duhet t\u00eb paguajm\u00eb tatim mbi dividentin \u00e7do vit ? <\/p>\n\n\n\n
Sigurisht q\u00eb jo. Tatimi do t\u00eb paguhet vet\u00ebm n\u00eb momentin q\u00eb shoq\u00ebria do t\u00eb shp\u00ebrndaj\u00eb fitim. N\u00ebse ky fitim nuk shp\u00ebrndahet por mbahet n\u00eb shoq\u00ebri p\u00ebr investime t\u00eb ardhshme, edhe tatimi mbi dividentin nuk paguhet.<\/p>\n\n\n\n
Konkluzione<\/h2>\n\n\n\n
Nuk ka nj\u00eb form\u00eb regjistrimi q\u00eb \u00ebsht\u00eb m\u00eb e mir\u00eb n\u00eb krahasim me form\u00ebn tjet\u00ebr. Secila i p\u00ebrshtatet situat\u00ebs tuaj dhe pritshm\u00ebrive n\u00eb t\u00eb ardhmen. <\/p>\n\n\n\n
\nN\u00ebse ju jeni nj\u00eb sip\u00ebrmarr\u00ebs i vet\u00ebm dhe biznesi juaj nuk paraqet rrisqe t\u00eb shtuara financiare, si edhe nuk vler\u00ebsoni q\u00eb t\u00eb shtoni edhe ortak\u00eb t\u00eb tjer\u00eb, forma m\u00eb e p\u00ebrshtatshme do t\u00eb ishte ajo e personit fizik. K\u00ebshtu menaxhohet m\u00eb thjesht\u00eb puna e p\u00ebrditshme por edhe kursehet tatimin mbi dividentin p\u00ebr shp\u00ebrndarjen e fitimeve.<\/p>\n<\/blockquote>\n\n\n\n
\nN\u00ebse ju jeni nj\u00eb ose disa sip\u00ebrmarr\u00ebs, dhe biznesi juaj paraqet rrisqe t\u00eb shtuara financiare dhe d\u00ebshironi q\u00eb kjo sip\u00ebrmarrje t\u00eb ket\u00eb mund\u00ebsi mbase edhe t\u00eb shitet n\u00eb t\u00eb ardhmen, do t\u00eb ishte m\u00eb e p\u00ebrshtatshme krijimi nj\u00eb biznesi n\u00eb form\u00ebn e shoq\u00ebris\u00eb me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. <\/p>\n<\/blockquote>\n\n\n\n
P\u00ebr t\u00eb theksuar edhe q\u00eb: (a) Ligji n\u00eb Shqip\u00ebri, nuk e lejoni transferimin e personit fizik n\u00eb sh.p.k apo anasjelltas. Prandaj, n\u00ebse do t\u00eb duhet p\u00ebr arsye t\u00eb ndryshme t\u00eb ndryshohet forma, duhet t\u00eb mbyllet ose pezullohet biznesi aktual, dhe krijohet nj\u00eb tjet\u00ebr biznes me form\u00ebn e regjistrimit t\u00eb p\u00ebrshtatshme. (b) N\u00ebse d\u00ebshironi t\u00eb shisni biznesin tuaj, t\u00eb pakt\u00ebn ligj\u00ebrisht ai mund t\u00eb b\u00ebhet vet\u00ebm n\u00ebse \u00ebsht\u00eb i regjistruar si nj\u00eb shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar. (c) N\u00eb rastin q\u00eb administratori i sh.p.k \u00ebsht\u00eb i pun\u00ebsuar gjithashtu n\u00eb nj\u00eb tjet\u00ebr biznes, p\u00ebr individin aplikohet tatimi mbi t\u00eb ardhurat nga paga p\u00ebr dy-pun\u00ebsimin. Nd\u00ebrkoh\u00eb q\u00eb n\u00ebse individi do t\u00eb krijoj\u00eb nj\u00eb person fizik ai nuk konsiderohet i pun\u00ebsuar por i vet\u00eb-pun\u00ebsuar dhe n\u00eb k\u00ebt\u00eb rast nuk lind detyrimi p\u00ebr plot\u00ebsimin e DIVA<\/em> dhe pages\u00eb t\u00eb shtuar t\u00eb tatimit mbi t\u00eb ardhurat individuale. (d) Edhe pse e thjesht\u00eb, n\u00eb rastin e sh.p.k ka disa pengesa q\u00eb lidhen me hartimin e dokumenteve shtes\u00eb si vendimet e asambles\u00eb, pengesa q\u00eb fondet t\u00eb transferohen n\u00eb llogarin\u00eb personale dhe t\u00eb tjera. Nga ana tjet\u00ebr, duhet t\u00eb pranohet q\u00eb shoq\u00ebria prezantohet m\u00eb mir\u00eb ndaj pal\u00ebve t\u00eb treta n\u00eb krahasim me personin fizik duke pasur \u201cprezenc\u00eb\u201d m\u00eb t\u00eb mir\u00eb.<\/p>\n\n\n\n
Shpresoj q\u00eb ky informacion t\u2019ju ket\u00eb ndihmuar sado pak n\u00eb marrjen e vendimit p\u00ebr form\u00ebn e regjistrimit. Nuk ka nj\u00eb form\u00eb regjistrimi m\u00eb t\u00eb mir\u00eb n\u00eb t\u00eb gjitha rastet por ajo \u00ebsht\u00eb e ndikuar nga rrethanat tuaja, pritshm\u00ebrit\u00eb si edhe preferencat tuaja.<\/p>\n\n\n\n