{"id":20918,"date":"2025-02-28T15:08:52","date_gmt":"2025-02-28T15:08:52","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=20918"},"modified":"2025-02-28T15:31:41","modified_gmt":"2025-02-28T15:31:41","slug":"ndryshimet-ne-udhezimin-e-tatimit-mbi-te-ardhurat-kur-te-vetepunesuarit-konsiderohen-te-punesuar","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ndryshimet-ne-udhezimin-e-tatimit-mbi-te-ardhurat-kur-te-vetepunesuarit-konsiderohen-te-punesuar\/","title":{"rendered":"Modifiche alla Guida all'imposta sul reddito: quando i lavoratori autonomi sono considerati dipendenti"},"content":{"rendered":"

Ministria e Financave ka b\u00ebr\u00eb nj\u00eb p\u00ebrdit\u00ebsim t\u00eb r\u00ebnd\u00ebsish\u00ebm n\u00eb udh\u00ebzimin Nr. 26, dat\u00eb 8.9.2023<\/a> p\u00ebr tatimin mbi t\u00eb ardhurat, duke sakt\u00ebsuar m\u00ebnyr\u00ebn e trajtimit tatimor t\u00eb individ\u00ebve t\u00eb vet\u00ebpun\u00ebsuar q\u00eb sigurojn\u00eb t\u00eb ardhurat e tyre kryesisht nga nj\u00eb ose pak klient\u00eb. Ky ndryshim nuk p\u00ebrb\u00ebn nj\u00eb ndryshim ligjor, por nj\u00eb sakt\u00ebsim t\u00eb r\u00ebnd\u00ebsish\u00ebm q\u00eb ndikon n\u00eb shum\u00eb tatimpagues.<\/p>\n\n\n\n

\u00c7far\u00eb ka ndryshuar?<\/strong><\/h2>\n\n\n\n

M\u00eb par\u00eb, sipas pik\u00ebs 2.8 t\u00eb udh\u00ebzimit t\u00eb m\u00ebparsh\u00ebm, p\u00ebrllogaritja e detyrimit tatimor mbi t\u00eb ardhurat neto t\u00eb individ\u00ebve t\u00eb vet\u00ebpun\u00ebsuar bazohej n\u00eb t\u00eb ardhurat e ark\u00ebtuara. Tani, sipas pik\u00ebs 12.8 t\u00eb udh\u00ebzimit t\u00eb ri, p\u00ebrllogaritja bazohet n\u00eb t\u00eb ardhurat e faturuara. Ky ndryshim e p\u00ebrafron m\u00eb shum\u00eb sistemin e raportimit me praktikat standarde t\u00eb kontabilitetit dhe eliminon paqart\u00ebsit\u00eb e m\u00ebparshme mbi koh\u00ebn kur tatimi duhet t\u00eb aplikohet.<\/p>\n\n\n\n

Neni 12 i Ligjit nr. 29\/2023 <\/a>“P\u00ebr Tatimin mbi t\u00eb Ardhurat”<\/strong><\/h2>\n\n\n\n
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Sipas Nenit 12 t\u00eb Ligjit nr. 29\/2023 “P\u00ebr Tatimin mbi t\u00eb Ardhurat”, nj\u00eb individ i vet\u00ebpun\u00ebsuar i cili realizon 80% ose m\u00eb shum\u00eb t\u00eb t\u00eb ardhurave t\u00eb tij nga nj\u00eb klient i vet\u00ebm ose 90% nga m\u00eb pak se tre klient\u00eb, konsiderohet i pun\u00ebsuar p\u00ebr efekt tatimor dhe t\u00eb ardhurat e tij trajtohen si t\u00eb ardhura nga pun\u00ebsimi.<\/p>\n\n\n\n

Ky parashikim nuk zbatohet n\u00ebse individi i vet\u00ebpun\u00ebsuar ofron sh\u00ebrbime vet\u00ebm p\u00ebr persona jorezident\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb apo vet\u00ebm p\u00ebr entitete q\u00eb nuk kan\u00eb nj\u00eb seli t\u00eb p\u00ebrhershme n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb. N\u00eb k\u00ebt\u00eb rast, i vet\u00ebpun\u00ebsuari konsiderohet se realizon t\u00eb ardhura ngabiznesi.<\/p>\n<\/blockquote>\n\n\n\n

Ndikimi te tatimpaguesit<\/strong><\/h2>\n\n\n\n

Ky sakt\u00ebsim prek nj\u00eb grup t\u00eb madh t\u00eb vet\u00ebpun\u00ebsuarish, sidomos ata q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale dhe punojn\u00eb kryesisht me nj\u00eb ose pak klient\u00eb. Ndryshimet kryesore n\u00eb ndikim jan\u00eb:<\/p>\n\n\n\n

Ndryshimi n\u00eb baz\u00ebn e llogaritjes<\/strong><\/h3>\n\n\n\n

T\u00eb ardhurat tani p\u00ebrllogariten mbi baz\u00ebn e faturimit dhe jo mbi at\u00eb t\u00eb ark\u00ebtimit. Kjo do t\u00eb thot\u00eb q\u00eb tatimi do t\u00eb duhet t\u00eb paguhet p\u00ebr t\u00eb ardhurat e faturuara, edhe n\u00ebse pagesa ende nuk \u00ebsht\u00eb realizuar nga klienti.<\/p>\n\n\n\n

Deklarimi dhe raportimi<\/strong><\/h3>\n\n\n\n

N\u00eb deklarat\u00ebn tatimore vjetore, individ\u00ebt e vet\u00ebpun\u00ebsuar duhet t\u00eb deklarojn\u00eb k\u00ebto t\u00eb ardhura si t\u00eb ardhura nga pun\u00ebsimi dhe jo nga biznesi, n\u00ebse plot\u00ebsojn\u00eb kriteret e p\u00ebrcaktuara n\u00eb nenin 12 t\u00eb ligjit.<\/p>\n\n\n\n

Ndikimi n\u00eb planifikimin financiar<\/strong><\/h3>\n\n\n\n

P\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar q\u00eb m\u00eb par\u00eb b\u00ebnin planifikimin tatimor bazuar n\u00eb t\u00eb ardhurat e ark\u00ebtuara, kjo mund t\u00eb k\u00ebrkoj\u00eb ndryshim t\u00eb strategjis\u00eb financiare p\u00ebr t\u00eb shmangur munges\u00ebn e likuiditetit p\u00ebr pages\u00ebn e detyrimeve tatimore.<\/p>\n\n\n\n

Shembull<\/strong><\/h2>\n\n\n\n
Shembull.<\/em><\/strong><\/em>Deklarimi p\u00ebr vitin 2025 – Individi i vet\u00ebpun\u00ebsuar me inicialet \u201cA.B.\u201d me kod ekonomik J6201 \u201cAktivitete t\u00eb programimit informatik\u201d, rezulton se gjat\u00eb vitit 2025, ka pasur t\u00eb ardhura bruto nga biznesi n\u00eb shum\u00ebn 4,000,000 lek\u00eb. Nga k\u00ebto t\u00eb ardhura, 3,280,000 lek\u00eb t\u00eb totalit t\u00eb t\u00eb ardhurave i ka realizuar nga kompania me inicialet \u201cC.D.\u201d, nd\u00ebrkoh\u00eb q\u00eb pjesa tjet\u00ebr e t\u00eb ardhurave tatimore prej 720,000 lek\u00eb rezulton nga 5 kompani t\u00eb tjera. Shpenzimet tatimore t\u00eb individit t\u00eb vet\u00ebpun\u00ebsuar p\u00ebr vitin 2025 jan\u00eb 1,000,000 lek\u00eb. <\/em>Sh\u00ebnime t\u00eb tjera: Nd\u00ebrkoh\u00eb individi i vet\u00ebpun\u00ebsuar ka nj\u00eb f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 dhe ka t\u00eb ardhurat vjetore m\u00eb t\u00eb larta t\u00eb tatueshme n\u00eb familje.<\/em><\/td><\/tr>
Si do t\u00eb tatohen t\u00eb ardhurat e individit t\u00eb vet<\/em>\u00ebpun\u00ebsuar:<\/em> <\/em><\/td>82% (3,280,000 lek\u00eb\/4,000,000 lek\u00eb) e t\u00eb ardhurave nga biznesi rezultojn\u00eb nga 1 klient i vet\u00ebm. Duke qen\u00eb se t\u00eb ardhurat e individit t\u00eb vet\u00ebpun\u00ebsuar jan\u00eb 80% e m\u00eb shum\u00eb nga 1 klient i vet\u00ebm (shkronja \u00e7\/i, pika 1, e nenit 12) at\u00ebher\u00eb fitimi i tatuesh\u00ebm i individit t\u00eb vet\u00ebpun\u00ebsuar do t\u00eb konsiderohet e ardhura nga pun\u00ebsimi p\u00ebr llogaritje t\u00eb detyrimit tatimor. <\/em>Sh\u00ebnim. Vet\u00ebm p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb mas\u00ebs n\u00eb % t\u00eb s\u00eb ardhur\u00ebs s\u00eb fituar nga secili klient, pesha p\u00ebr t\u00eb ardhur\u00ebn e fituar nga klienti konsiderohet e nj\u00ebjt\u00eb me pesh\u00ebn e s\u00eb ardhur\u00ebs bruto nga klienti.<\/em><\/td><\/tr>
Si do t\u00eb b\u00ebhet deklarimi:<\/em><\/td>Individi i vet\u00ebpun\u00ebsuar n\u00eb deklarat\u00ebn e tij vjetore \u201cFormulari i deklarimit dhe pages\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\u201d do t\u00eb plot\u00ebsoj\u00eb rubrikat 8\/9 \u201cT\u00eb ardhura nga pun\u00ebsimi\u201d. Pasi plot\u00ebson rubrikat 8 dhe 9, rubrikat nga 10 deri n\u00eb rubrik\u00ebn 21, q\u00eb i p\u00ebrkasin t\u00eb ardhurave nga biznesi nuk plot\u00ebsohen.<\/em><\/td><\/tr>
Llogaritja e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi:<\/em><\/td>Baza e tatueshme = T\u00eb ardhura tatimore \u2013 (zbritjet tatimore + shpenzimet tatimore)<\/em>*Sh\u00ebnim. Individi i vet\u00ebpun\u00ebsuar, duke qen\u00eb se ka t\u00eb ardhura vjetore deri n\u00eb 10,000,000 lek\u00eb, ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb regjimin e ve\u00e7ant\u00eb p\u00ebr njohjen e shpenzimeve t\u00eb zbritshme. Ky shpenzim i zbritsh\u00ebm apriori \u00ebsht\u00eb 30% p\u00ebr individ\u00ebt e vet\u00ebpun\u00ebsuar. N\u00eb rubrik\u00ebn 28 t\u00eb deklarat\u00ebs, konkretisht ky subjekt zgjedh kutiz\u00ebn \u201cPo\u201d p\u00ebr zbritjen apriori t\u00eb shpenzimeve. <\/em>– N\u00eb shembullin e paraqitur, duke qen\u00eb se individi zgjedh zbritjen apriori t\u00eb shpenzimeve, shpenzimet e zbritshme do t\u00eb jen\u00eb:<\/em>30%*4,000,000 lek\u00eb = 1,200,000 lek\u00eb<\/em>– Nd\u00ebrkoh\u00eb tatimpaguesi p\u00ebrfiton dhe zbritjet sipas nenit 22, pika 1 e ligjit, konkretisht 360,000 lek\u00eb sipas shkronj\u00ebs \u201cc\u201d dhe 1*48,000 lek\u00eb sipas shkronj\u00ebs \u201c\u00e7\u201d. <\/em>Baza e tatueshme = 4,000,000 lek\u00eb \u2013 (360,000 lek\u00eb + 48,000 lek\u00eb + 1,200,000) lek\u00eb<\/em>Baza e tatueshme = 2,392,000 lek\u00eb<\/em>Tatimi i llogaritur = 13%*2,040,000 lek\u00eb + 23%*352,000 lek\u00eb<\/em>Tatimi i llogaritur = 346,160 lek\u00eb<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Deklarimi p\u00ebr vitin 2025 – Individi i vet\u00ebpun\u00ebsuar me inicialet “A.B.” me kod ekonomik J6201 “Aktivitete t\u00eb programimit informatik”, rezulton se gjat\u00eb vitit 2025, ka pasur t\u00eb ardhura bruto nga biznesi n\u00eb shum\u00ebn 4,000,000 lek\u00eb. Nga k\u00ebto t\u00eb ardhura, 3,280,000 lek\u00eb t\u00eb totalit t\u00eb t\u00eb ardhurave i ka realizuar nga kompania me inicialet “C.D.”, nd\u00ebrkoh\u00eb q\u00eb pjesa tjet\u00ebr e t\u00eb ardhurave tatimore prej 720,000 lek\u00eb rezulton nga 5 kompani t\u00eb tjera. Shpenzimet tatimore t\u00eb individit t\u00eb vet\u00ebpun\u00ebsuar p\u00ebr vitin 2025 jan\u00eb 1,000,000 lek\u00eb.<\/p>\n\n\n\n

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Nd\u00ebrkoh\u00eb individi i vet\u00ebpun\u00ebsuar ka nj\u00eb f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 dhe ka t\u00eb ardhurat vjetore m\u00eb t\u00eb larta t\u00eb tatueshme n\u00eb familje.<\/p>\n<\/blockquote>\n\n\n\n

Si do t\u00eb tatohen t\u00eb ardhurat e individit t\u00eb vet\u00ebpun\u00ebsuar<\/strong><\/h3>\n\n\n\n