{"id":21252,"date":"2025-05-23T13:25:14","date_gmt":"2025-05-23T13:25:14","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=21252"},"modified":"2025-05-23T13:25:14","modified_gmt":"2025-05-23T13:25:14","slug":"permbushja-tatimore-per-strukturat-akomoduese-udhezime-2025-dhe-lehtesite-fiskale","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/permbushja-tatimore-per-strukturat-akomoduese-udhezime-2025-dhe-lehtesite-fiskale\/","title":{"rendered":"P\u00ebrmbushja Tatimore p\u00ebr Strukturat Akomoduese: Udh\u00ebzime 2025 dhe Leht\u00ebsit\u00eb Fiskale"},"content":{"rendered":"

Udh\u00ebzimet e Tatimeve n\u00eb Prag t\u00eb Sezonit Veror 2025<\/h2>\n\n\n\n

N\u00eb prag t\u00eb sezonit turistik veror 2025,\u00a0Drejtoria e P\u00ebrgjithshme e Tatimeve\u00a0ka publikuar nj\u00eb njoftim p\u00ebr strukturat akomoduese<\/a> (hotele, bujtina, resorte, etj.) lidhur me faturimin dhe zbatimin korrekt t\u00eb legjislacionit tatimor. Ky udh\u00ebzim synon leht\u00ebsimin e procedurave t\u00eb raportimit dhe garantimin e p\u00ebrputhshm\u00ebris\u00eb me\u00a0VKM nr. 160, dat\u00eb 12.03.2025<\/a>. Pikat kryesore q\u00eb duhet t\u00eb ken\u00eb parasysh bizneset akomoduese jan\u00eb:<\/p>\n\n\n\n

P\u00ebrdorimi i termit “Dhom\u00eb” n\u00eb fatur\u00eb<\/strong><\/h3>\n\n\n\n

N\u00eb \u00e7do fatur\u00eb t\u00eb fiskalizuar p\u00ebr sh\u00ebrbimin e akomodimit, p\u00ebrshkrimi i artikullit duhet\u00a0detyrimisht t\u00eb filloj\u00eb me fjal\u00ebn “Dhom\u00eb” Kjo siguron q\u00eb sh\u00ebrbimi i akomodimit t\u00eb identifikohet qart\u00eb dhe t\u00eb trajtohet me regjimin e tij tatimor t\u00eb ve\u00e7ant\u00eb.<\/p>\n\n\n\n

Specifikimi i sakt\u00eb i net\u00ebve t\u00eb q\u00ebndrimit<\/strong><\/h3>\n\n\n\n

\u00c7do fatur\u00eb duhet t\u00eb tregoj\u00eb qart\u00eb\u00a0numrin e dit\u00ebve ose net\u00ebve t\u00eb q\u00ebndrimit\u00a0t\u00eb klientit n\u00eb struktur\u00ebn akomoduese Duhet shmangur p\u00ebrdorimi i p\u00ebrshkrimeve t\u00eb p\u00ebrgjithshme si “paket\u00eb javore” apo “q\u00ebndrim ditor”, dhe n\u00eb vend t\u00eb tyre t\u00eb specifikohet p.sh. “Dhom\u00eb \u2013 3 net\u00eb” sipas rastit.<\/p>\n\n\n\n

Ndarja e qart\u00eb e sh\u00ebrbimeve shtes\u00eb<\/strong><\/h3>\n\n\n\n

N\u00eb fatur\u00eb duhet\u00a0ve\u00e7uar \u00e7mimi i akomodimit nga sh\u00ebrbimet e tjera\u00a0(p.sh. restorant, pishin\u00eb, \u00e7adra plazhi)t<\/a>. Kjo do t\u00eb thot\u00eb q\u00eb n\u00ebse nj\u00eb struktur\u00eb ofron edhe sh\u00ebrbime shtes\u00eb, k\u00ebto duhet t\u00eb faturohen t\u00eb ndara nga net\u00ebt e fjetjes, p\u00ebrve\u00e7 rasteve kur shitet nj\u00eb paket\u00eb e pandar\u00eb. P\u00ebr shembull, nj\u00eb hotel q\u00eb operon edhe plazh privat duhet t\u00eb l\u00ebshoj\u00eb fatur\u00eb t\u00eb ve\u00e7ant\u00eb p\u00ebr \u00e7do\u00a0shezlong\/\u00e7ad\u00ebr\u00a0t\u00eb dh\u00ebn\u00eb me qira tek pushuesit.<\/p>\n\n\n\n

Aplikimi i sakt\u00eb i shkall\u00ebs s\u00eb TVSH-s\u00eb<\/strong><\/h3>\n\n\n\n

Duhet kujtuar se\u00a0norma e reduktuar 6% e TVSH-s\u00eb aplikohet vet\u00ebm p\u00ebr sh\u00ebrbimin e akomodimit\u00a0n\u00eb strukturat turistike. Kjo norm\u00eb preferenciale vlen p\u00ebr fjetjen (dhe m\u00ebngjesin, kur \u00ebsht\u00eb pjes\u00eb e \u00e7mimit t\u00eb dhom\u00ebs),\u00a0sipas kategorive t\u00eb strukturave\u00a0t\u00eb p\u00ebrcaktuara n\u00eb legjislacionin e turizmit. Sh\u00ebrbimet e tjera q\u00eb hoteli mund t\u00eb ofroj\u00eb (bar, restorant, spa etj.) nuk p\u00ebrfitojn\u00eb TVSH 6%, por tatohen me normat standarde p\u00ebrkat\u00ebse.<\/p>\n\n\n\n

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Administrata Tatimore n\u00ebnvizon se ndjekja e k\u00ebtyre hapave\u00a0rrit p\u00ebrputhshm\u00ebrin\u00eb me ligjin,\u00a0ul nevoj\u00ebn p\u00ebr verifikimenga tatimet, mund\u00ebson p\u00ebrfitimin korrekt t\u00eb TVSH-s\u00eb s\u00eb reduktuar dhe kontribuon n\u00eb formalizimin e sektorit. Bizneset jan\u00eb t\u00eb inkurajuara t\u2019i zbatojn\u00eb udh\u00ebzimet dhe\u00a0t\u00eb hyjn\u00eb n\u00eb sezonin turistik t\u00eb p\u00ebrgatitura, duke shmangur probleme me raportimin tatimor.<\/p>\n<\/blockquote>\n\n\n\n

VKM Nr. 160, dat\u00eb 12.03.2025 \u2013 Kapaciteti i Shfryt\u00ebzimit dhe Deklarimi i Detyruesh\u00ebm<\/h2>\n\n\n\n

N\u00eb mars 2025, Qeveria miratoi\u00a0VKM nr. 160<\/a>\u00a0q\u00eb vendos rregulla t\u00eb reja p\u00ebr\u00a0periudh\u00ebn e shfryt\u00ebzimit\u00a0t\u00eb strukturave akomoduese dhe\u00a0nivelin minimal t\u00eb kapacitetit t\u00eb shfryt\u00ebzimit\u00a0t\u00eb tyre. K\u00ebto rregulla jan\u00eb t\u00eb lidhura ngusht\u00eb me p\u00ebrmbushjen tatimore, pasi synojn\u00eb deklarimin realist t\u00eb veprimtaris\u00eb gjat\u00eb vitit kalendarik. M\u00eb posht\u00eb sqarohen termat kryesor\u00eb dhe detyrimet q\u00eb rrjedhin nga kjo VKM:<\/p>\n\n\n\n

P\u00ebrkufizimet ky\u00e7e<\/strong><\/h3>\n\n\n\n

Vendimi p\u00ebrcakton se:<\/p>\n\n\n\n

\u201cKapaciteti i struktur\u00ebs akomoduese\u201d<\/em>\u00a0n\u00ebnkupton\u00a0numrin total t\u00eb dhomave\u00a0q\u00eb struktura v\u00eb n\u00eb dispozicion t\u00eb turist\u00ebve gjat\u00eb periudh\u00ebs s\u00eb operimit.<\/p>\n\n\n\n

\u201cKapacitet shfryt\u00ebzimi\u201d<\/em>\u00a0i referohet\u00a0raportit mes numrit t\u00eb dhomave t\u00eb z\u00ebna dhe kapacitetit total\u00a0n\u00eb nj\u00eb periudh\u00eb t\u00eb caktua. Pra, \u00ebsht\u00eb p\u00ebrqindja mesatare e dhomave t\u00eb okupuara.<\/p>\n\n\n\n

\u201cNivel minimal i shfryt\u00ebzimit t\u00eb kapacitetit\u201d<\/em>\u00a0\u00ebsht\u00eb\u00a0pragu m\u00eb i ul\u00ebt i p\u00ebrdorimit t\u00eb kapacitetit\u00a0(d.m.th. i okupimit t\u00eb dhomave) q\u00eb k\u00ebrkohet nga ky vendim p\u00ebr periudh\u00ebn p\u00ebrkat\u00ebse.<\/p>\n\n\n\n

Periudhat sezonale t\u00eb shfryt\u00ebzimit<\/strong><\/h3>\n\n\n\n

Viti turistik \u00ebsht\u00eb i ndar\u00eb n\u00eb dy sezone, ku p\u00ebr secilin p\u00ebrcaktohet nj\u00eb periudh\u00eb operimi:<\/p>\n\n\n\n

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Sezoni i lart\u00eb (veror):<\/strong> 1 maj \u2013 30 shtator.<\/p>\n\n\n\n

Sezoni i ul\u00ebt (dim\u00ebror):<\/strong>\u00a01 tetor \u2013 30 prill (i vitit pasardh\u00ebs).
Brenda k\u00ebtyre intervaleve, t\u00eb gjitha dit\u00ebt kalendarike llogariten n\u00eb analiz\u00ebn e kapacitetit t\u00eb shfryt\u00ebzuar<\/p>\n<\/blockquote>\n\n\n\n

Niveli minimal i kapacitetit t\u00eb shfryt\u00ebzuar<\/strong><\/h3>\n\n\n\n

VKM-ja imponon q\u00eb strukturat akomoduese duhet t\u00eb arrijn\u00eb mesatarisht t\u00eb pakt\u00ebn:<\/p>\n\n\n\n

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65% t\u00eb kapacitetit t\u00eb tyre gjat\u00eb sezonit t\u00eb lart\u00eb<\/strong>\u00a0(maj\u2013shtator)<\/p>\n\n\n\n

30% t\u00eb kapacitetit gjat\u00eb sezonit t\u00eb ul\u00ebt<\/strong>\u00a0(tetor\u2013prill)
K\u00ebto pragje vlejn\u00eb si\u00a0mesatare\u00a0p\u00ebr secil\u00ebn periudh\u00eb sezonale, jo p\u00ebr \u00e7do dit\u00eb individualisht. Kjo do t\u00eb thot\u00eb se, p.sh., nj\u00eb hotel me 100 dhoma duhet t\u00eb ket\u00eb mesatarisht 65 dhoma t\u00eb z\u00ebna gjat\u00eb ver\u00ebs dhe 30 gjat\u00eb dimrit, p\u00ebr t\u00eb p\u00ebrmbushur kriterin minimal vjetor.<\/p>\n<\/blockquote>\n\n\n\n

Opsionet e deklarimit t\u00eb shfryt\u00ebzimit<\/strong><\/h3>\n\n\n\n

\u00a0Sip\u00ebrmarr\u00ebsit kan\u00eb dy alternativa se si t\u00eb deklarojn\u00eb nivelin e shfryt\u00ebzimit t\u00eb struktur\u00ebs:<\/p>\n\n\n\n

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(1) T\u00eb deklarojn\u00eb sipas nivelit minimal t\u00eb p\u00ebrcaktuar\u00a0(pra, 65%\/30% p\u00ebr sezon).<\/p>\n\n\n\n

(2) T\u00eb deklarojn\u00eb nj\u00eb nivel tjet\u00ebr (t\u00eb parashikuar nga vet\u00eb subjekti), n\u00ebse mendojn\u00eb se kapaciteti i tyre i p\u00ebrdorur do t\u00eb jet\u00eb ndryshe nga minimumi.<\/p>\n<\/blockquote>\n\n\n\n

Pasojat e deklarimit dhe mosp\u00ebrmbushjes<\/strong><\/h3>\n\n\n\n

N\u00ebse struktura\u00a0zgjedh opsionin (1)\u00a0dhe deklaron gjat\u00eb vitit se do t\u00eb arrij\u00eb t\u00eb pakt\u00ebn nivelet minimale,\u00a0n\u00eb fund t\u00eb periudh\u00ebs tatimore tatimet do t\u00eb verifikojn\u00eb\u00a0shfryt\u00ebzimin real. N\u00eb rast se deklarimi i b\u00ebr\u00eb rezulton\u00a0m\u00eb i ul\u00ebt se niveli minimal, administrata tatimore\u00a0do ta korrigjoj\u00eb at\u00eb n\u00eb m\u00ebnyr\u00eb automatike n\u00eb nivelin minimal\u00a0t\u00eb k\u00ebrkuar n\u00eb sistemin tatimor. Me fjal\u00eb t\u00eb tjera, hoteli do tatohet sikur t\u00eb ket\u00eb pasur 65% (ose 30%) t\u00eb dhomave t\u00eb z\u00ebna, edhe n\u00ebse realisht ka pasur m\u00eb pak. Kjo evitohet vet\u00ebm duke e arritur ose tejkaluar pragun minimal t\u00eb deklaruar.<\/p>\n\n\n\n

N\u00ebse struktura\u00a0zgjedh opsionin (2)\u00a0dhe deklaron nj\u00eb p\u00ebrqindje shfryt\u00ebzimi sipas parashikimit t\u00eb vet,\u00a0administrata tatimore ka t\u00eb drejt\u00eb t\u00eb verifikoj\u00eb realitetin e k\u00ebtyre shifrave\u00a0gjat\u00eb apo pas sezonit. N\u00eb rast se konstaton q\u00eb deklarimi\u00a0nuk reflekton t\u00eb dh\u00ebna reale (p.sh. \u00ebsht\u00eb i fryr\u00eb ose i manipuluar), at\u00ebher\u00eb tatimet\u00a0do t\u00eb aplikojn\u00eb metoda alternative vler\u00ebsimi\u00a0p\u00ebr t\u00eb llogaritur detyrimet tatimore. Kjo n\u00ebnkupton kontrolle shtes\u00eb n\u00eb terren ose nga zyra, dhe rivler\u00ebsim t\u00eb xhiros\/tatimeve bazuar n\u00eb t\u00eb dh\u00ebna indirekte, gj\u00eb q\u00eb mund t\u00eb sjell\u00eb gjoba apo detyrime shtes\u00eb p\u00ebr subjektin.<\/p>\n\n\n\n

Procedura e deklarimit vjetor<\/strong> <\/h3>\n\n\n\n

\u00c7do sip\u00ebrmarr\u00ebs i nj\u00eb strukture akomoduese t\u00eb kategorive t\u00eb p\u00ebrcaktuara (hotel, bujtin\u00eb, motel, resort, B&B, struktur\u00eb trash\u00ebgimie etj. \u2013 si\u00e7 jan\u00eb t\u00eb listuara n\u00eb vendim \u00ebsht\u00eb i\u00a0detyruar t\u00eb deklaroj\u00eb pran\u00eb Ministris\u00eb s\u00eb Turizmit\u00a0t\u00eb dh\u00ebnat e kapacitetit dhe nivelit t\u00eb shfryt\u00ebzimit.\u00a0Afati \u00ebsht\u00eb brenda muajit janar t\u00eb \u00e7do viti\u00a0p\u00ebr periudh\u00ebn e vitit paraardh\u00ebs. <\/p>\n\n\n\n

Deklarimi b\u00ebhet p\u00ebrmes formularit tip (aneksi 2 i VKM-s\u00eb) dhe p\u00ebrfshin t\u00eb dh\u00ebnat e kapacitetit (numrin e dhomave n\u00eb dispozicion) dhe nivelin e shfryt\u00ebzimit (p\u00ebrqindjen mesatare t\u00eb z\u00ebnies) p\u00ebr secil\u00ebn periudh\u00eb sezonale. N\u00ebse gjat\u00eb vitit\u00a0ndryshon kapaciteti\u00a0(p.sh. shtohen ose hiqen dhoma), biznesi duhet ta\u00a0njoftoj\u00eb brenda 15 dit\u00ebve\u00a0Ministrin\u00eb e Turizmit p\u00ebr ndryshimin.<\/p>\n\n\n\n

Shk\u00ebmbimi i informacionit<\/strong><\/h3>\n\n\n\n

Pas grumbullimit t\u00eb deklaratave,\u00a0Ministria e Turizmit, brenda shkurtit, ia p\u00ebrcjell t\u00eb dh\u00ebnat e deklaruara\u00a0Drejtoris\u00eb s\u00eb Tatimeve dhe bashkis\u00eb lokale\u00a0ku ndodhet struktura. Kjo synon q\u00eb organet tatimore dhe vendore t\u00eb ken\u00eb informacionin e deklaruar p\u00ebr \u00e7do struktur\u00eb, p\u00ebr t\u00eb kryq\u00ebzuar t\u00eb dh\u00ebnat me sistemin e fiskalizimit dhe kontrollet n\u00eb terren. Edhe \u00e7do ndryshim kapaciteti i raportuar brenda vitit i komunikohet tatimeve dhe nj\u00ebsis\u00eb vendore brenda 15 dit\u00ebsh.<\/p>\n\n\n\n

P\u00ebrjashtimi dhe afatet p\u00ebr vitin 2025<\/strong><\/h3>\n\n\n\n

Meqen\u00ebse ky rregullim \u00ebsht\u00eb i ri, vendimi parashikon nj\u00eb procedur\u00eb t\u00eb ve\u00e7ant\u00eb p\u00ebr vitin e par\u00eb t\u00eb zbatimit.\u00a0P\u00ebrjashtimisht p\u00ebr vitin 2025, subjektet duhet t\u00eb kryenin deklarimin e kapacitetit dhe nivelit t\u00eb shfryt\u00ebzimit\u00a0brenda 30 dit\u00ebve nga hyrja n\u00eb fuqi e VKM-s\u00eb. (VKM-ja hyri n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare n\u00eb mars 2025, pra deklarimi duhej dor\u00ebzuar brenda muajit pasardh\u00ebs). <\/p>\n\n\n\n

Ministria e Turizmit, nga ana e saj, do t\u2019ia transmetoj\u00eb t\u00eb dh\u00ebnat Tatimeve dhe bashkive\u00a0brenda 30 dit\u00ebve pas mbylljes s\u00eb afatit t\u00eb deklarimit. Kjo do t\u00eb thot\u00eb se p\u00ebr 2025-n, deklarimi \u00ebsht\u00eb kryer gjat\u00eb pranver\u00ebs, nd\u00ebrsa p\u00ebr vitet pasuese do t\u00eb kryhet normalisht n\u00eb janar. Kjo periudh\u00eb tranzitore u la p\u00ebr t\u2019u dh\u00ebn\u00eb koh\u00eb bizneseve t\u00eb p\u00ebrshtaten me k\u00ebrkesat e reja.<\/p>\n\n\n\n

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VKM nr. 160 mb\u00ebshtetet n\u00eb nenin 64\/1 t\u00eb ligjit \u201cP\u00ebr turizmin\u201d dhe procedurat tatimore, duke i dh\u00ebn\u00eb baz\u00eb ligjore k\u00ebtij mekanizmi. Q\u00ebllimi \u00ebsht\u00eb\u00a0formalizimi i sektorit t\u00eb akomodimit\u00a0duke siguruar q\u00eb hotelet t\u00eb deklarojn\u00eb nj\u00eb volum minimal aktiviteti. Kritik\u00ebt kan\u00eb v\u00ebn\u00eb n\u00eb dukje se kjo mas\u00eb \u00ebsht\u00eb e pazakont\u00eb p\u00ebr tregun e lir\u00eb, por qeveria e konsideron at\u00eb t\u00eb nevojshme p\u00ebr t\u00eb luftuar informalitetin (p.sh. mosdeklarimin e sakt\u00eb t\u00eb net\u00ebve t\u00eb shitura) dhe p\u00ebr t\u00eb nxitur q\u00eb strukturat t\u00eb q\u00ebndrojn\u00eb t\u00eb hapura p\u00ebrgjat\u00eb gjith\u00eb vitit n\u00eb nj\u00eb kapacitet minimal.<\/p>\n<\/blockquote>\n\n\n\n

Leht\u00ebsirat Fiskale p\u00ebr Sektorin e Akomodimit n\u00eb 2025<\/h2>\n\n\n\n

Legjislacioni fiskal shqiptar parashikon disa\u00a0masa leht\u00ebsuese dhe favorizuese\u00a0p\u00ebr strukturat akomoduese, me synimin p\u00ebr t\u00eb nxitur investimet n\u00eb turiz\u00ebm dhe p\u00ebr t\u00eb ulur barr\u00ebn tatimore t\u00eb k\u00ebtij sektori strategjik. M\u00eb posht\u00eb jan\u00eb p\u00ebrfitimet kryesore fiskale nga t\u00eb cilat struktura t\u00eb tilla mund t\u00eb p\u00ebrfitojn\u00eb n\u00eb vitin 2025:<\/p>\n\n\n\n

TVSH e reduktuar p\u00ebr akomodimin<\/strong><\/h3>\n\n\n\n

Furnizimi i sh\u00ebrbimit t\u00eb fjetjes (akomodimit) n\u00eb strukturat turistike tatohet me\u00a0TVSH 6%, nj\u00eb norm\u00eb kjo duksh\u00ebm m\u00eb e ul\u00ebt se ajo standarde 20%. Kjo norm\u00eb e reduktuar aplikohet p\u00ebr hotele, bujtina, resorte dhe nj\u00ebsi t\u00eb tjera akomoduese t\u00eb kategorizuara sipas ligjit t\u00eb turizmit<\/a>. P\u00ebr bizneset e turizmit, kjo p\u00ebrb\u00ebn nj\u00eb avantazh t\u00eb madh n\u00eb \u00e7mim ndaj klientit krahasuar me sektor\u00ebt e tjer\u00eb (ku TVSH-ja standarde mbetet 20%).\u00a0<\/p>\n\n\n\n

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Kujdes:\u00a0Norma 6% vlen vet\u00ebm p\u00ebr vet\u00eb sh\u00ebrbimin e akomodimit (fjetjen, ose fjetjen + m\u00ebngjesin kur ky i fundit p\u00ebrfshihet n\u00eb \u00e7mim). \u00c7do sh\u00ebrbim tjet\u00ebr i ofruar nga strukturat (ushqim, pije, spa, evente, etj.) i n\u00ebnshtrohet TVSH-s\u00eb n\u00eb norm\u00ebn p\u00ebrkat\u00ebse (zakonisht 20%). Kjo ndarje duhet pasqyruar edhe n\u00eb fatur\u00eb, si\u00e7 u p\u00ebrmend m\u00eb lart.<\/p>\n<\/blockquote>\n\n\n\n

Tatim fitimi i reduktuar ose i p\u00ebrjashtuar p\u00ebr kategori specifike<\/strong><\/h3>\n\n\n\n

Ligji shqiptar parashikon\u00a0tatim preferencial mbi fitimin\u00a0p\u00ebr disa investime dhe biznese turistike:<\/p>\n\n\n\n

Strukturat \u201cHotel\/Resort me 4 ose 5 yje, status special\u201d<\/strong>\u00a0<\/h4>\n\n\n\n

K\u00ebto jan\u00eb hotele luksoze q\u00eb kan\u00eb marr\u00eb statusin e ve\u00e7ant\u00eb sipas ligjit t\u00eb turizmit (duhet t\u00eb plot\u00ebsojn\u00eb kritere si kategorizimi me 4\/5 yje dhe\u00a0t\u00eb ken\u00eb nj\u00eb mark\u00eb tregtare nd\u00ebrkomb\u00ebtare\u00a0t\u00eb njohur). P\u00ebr k\u00ebto struktura, ligji ka ofruar\u00a0p\u00ebrjashtim nga tatimi mbi fitimin p\u00ebr nj\u00eb periudh\u00eb 10-vje\u00e7are<\/a>. Kjo do t\u00eb thot\u00eb se p\u00ebr 10 vjet nga fillimi i aktivitetit (por jo m\u00eb von\u00eb se nj\u00eb afat i caktuar nga marrja e statusit), k\u00ebto biznese nuk paguajn\u00eb fare tatim mbi t\u00eb ardhurat korporative. <\/p>\n\n\n\n

Ky stimul ishte i vlefsh\u00ebm fillimisht p\u00ebr strukturat q\u00eb merrnin statusin special deri n\u00eb fund t\u00eb 2024-\u00ebs, por u\u00a0zgjat deri n\u00eb dhjetor 2026\u00a0me ndryshimet e fundit ligjore<\/a>. Edhe periudha e fillimit t\u00eb aktivitetit u leht\u00ebsua (hotelit i jepen deri n\u00eb 5 vjet pas marrjes s\u00eb statusit p\u00ebr t\u00eb nisur operimin dhe p\u00ebr t\u00eb hyr\u00eb n\u00eb skem\u00ebn 10-vje\u00e7are, nga 3 vjet q\u00eb ishte m\u00eb par\u00eb<\/a>). Ky p\u00ebrjashtim tatimor, s\u00eb bashku me TVSH-n\u00eb e reduktuar, taks\u00ebn e infrastruktur\u00ebs dhe taks\u00ebn e pasuris\u00eb t\u00eb p\u00ebrjashtuara (shih m\u00eb posht\u00eb), p\u00ebrb\u00ebn nj\u00eb paket\u00eb t\u00eb fuqishme incentivash p\u00ebr investitor\u00ebt strategjik\u00eb n\u00eb sektorin e hoteleris\u00eb luksoze n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n

Agroturizmi (akomodimi n\u00eb ferm\u00eb t\u00eb certifikuar)<\/strong><\/h4>\n\n\n\n

Personat ose familjet q\u00eb zhvillojn\u00eb veprimtari prit\u00ebse t\u00eb certifikuar si\u00a0\u201cAgroturiz\u00ebm\u201d<\/em>\u00a0g\u00ebzojn\u00eb\u00a0tatim fitimi t\u00eb reduktuar n\u00eb mas\u00ebn 5%\u00a0(n\u00eb vend t\u00eb 15% norm\u00ebs standarde). Kjo norm\u00eb e favorshme do t\u00eb zbatohet\u00a0deri m\u00eb 31 dhjetor 2029<\/a>. Pra, p\u00ebr gjasht\u00eb vitet n\u00eb vijim, strukturat agroturistike \u2013 pasi t\u00eb jen\u00eb \u00e7ertifikuar zyrtarisht si t\u00eb tilla \u2013 do t\u00eb tatohen me 5% mbi fitimin e tyre. Kjo stimulon zhvillimin e bujtinave dhe fermave turistike n\u00eb zona rurale, duke ofruar p\u00ebrvoj\u00eb autentike p\u00ebr turist\u00ebt dhe nj\u00ebkoh\u00ebsisht ulje fiskale p\u00ebr operator\u00ebt.<\/p>\n\n\n\n

Bizneset e vogla n\u00eb turiz\u00ebm<\/strong><\/h4>\n\n\n\n

Shqip\u00ebria aplikon leht\u00ebsira tatimore p\u00ebr bizneset e vogla n\u00eb t\u00eb gjith\u00eb sektor\u00ebt, \u00e7ka prek edhe strukturat e vogla akomoduese. Aktualisht, subjektet me t\u00eb ardhura vjetore deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit g\u00ebzojn\u00eb\u00a0norm\u00eb t\u00eb ul\u00ebt ose zero t\u00eb tatim-fitimit. Sipas dispozitave kalimtare, individ\u00ebt tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe entitetet me xhiro deri n\u00eb 14 milion\u00eb lek\u00eb do t\u00eb ken\u00eb\u00a0tatim 0% deri m\u00eb 31 dhjetor 2029. <\/p>\n\n\n\n

Kjo do t\u00eb thot\u00eb se nj\u00eb bujtin\u00eb familjare apo hotel i vog\u00ebl (me xhiro posht\u00eb pragut) praktikisht nuk do t\u00eb paguaj\u00eb tatim fitimi deri n\u00eb fund t\u00eb dekad\u00ebs, gj\u00eb q\u00eb \u00ebsht\u00eb nj\u00eb leht\u00ebsi e madhe financiare. Pas k\u00ebsaj periudhe (ose n\u00ebse tejkalohet pragu i xhiros), norma standarde 15% do t\u00eb filloj\u00eb t\u00eb zbatohet.<\/p>\n\n\n\n

P\u00ebrjashtime nga taksa e pasuris\u00eb dhe infrastruktura (p\u00ebr investimet e m\u00ebdha)<\/strong><\/h4>\n\n\n\n

P\u00ebr t\u00eb nxitur nd\u00ebrtimin e hoteleve cil\u00ebsore, legjislacioni parashikon q\u00eb\u00a0investimet n\u00eb struktura akomoduese 4 dhe 5 yje, me status special, t\u00eb ken\u00eb\u00a0p\u00ebrjashtim nga taksa e ndikimit n\u00eb infrastruktur\u00eb\u00a0(taks\u00eb q\u00eb paguhet kur nd\u00ebrtohet objekti i ri) dhe gjithashtu\u00a0p\u00ebrjashtim nga taksa vjetore e pasuris\u00eb (nd\u00ebrtes\u00ebs). <\/p>\n\n\n\n

K\u00ebto p\u00ebrjashtime jan\u00eb miratuar me ligj t\u00eb ve\u00e7ant\u00eb dhe paketat fiskale lokale \u2013 p.sh., projektligji i ri \u201cP\u00ebr taks\u00ebn mbi pasurin\u00eb e paluajtshme\u201d p\u00ebrjashton qart\u00ebsisht nga taksa e pron\u00ebs \u00e7do hotel\/resort me 4-5 yje, status special. Kjo ul ndjesh\u00ebm kostot operacionale p\u00ebr hotelet luksoze me mark\u00eb nd\u00ebrkomb\u00ebtare, dhe s\u00eb bashku me p\u00ebrjashtimin nga tatim-fitimi, krijon nj\u00eb mjedis shum\u00eb t\u00eb favorsh\u00ebm p\u00ebr investitor\u00ebt strategjik\u00eb n\u00eb turiz\u00ebm.<\/p>\n\n\n\n

Krahasuar me sektor\u00eb t\u00eb tjer\u00eb<\/strong><\/h3>\n\n\n\n

Sektori i turizmit, ve\u00e7an\u00ebrisht akomodimi, \u00ebsht\u00eb trajtuar me\u00a0favorizime tatimoreq\u00eb nuk zbatohen n\u00eb industri t\u00eb tjera. Nd\u00ebrsa shumica e bizneseve n\u00eb Shqip\u00ebri paguajn\u00eb TVSH 20% p\u00ebr sh\u00ebrbimet dhe tatim fitimi 15%, hotelet dhe strukturat akomoduese g\u00ebzojn\u00eb\u00a0TVSH-n\u00eb m\u00eb t\u00eb ul\u00ebt n\u00eb vend (6%), norma t\u00eb ul\u00ebta tatimore p\u00ebr fitimin (disa kategori me 0% ose 5%), si dhe p\u00ebrjashtime nga taksa t\u00eb ndryshme vendore. <\/p>\n\n\n\n

K\u00ebto masa reflektojn\u00eb prioritetin strategjik t\u00eb turizmit n\u00eb ekonomin\u00eb shqiptare dhe synojn\u00eb rritjen e konkurrueshm\u00ebris\u00eb s\u00eb vendit si destinacion turistik n\u00eb rajon. Bizneset e turizmit p\u00ebrfitojn\u00eb nga kjo kosto m\u00eb e ul\u00ebt tatimore, duke mundur t\u00eb ofrojn\u00eb \u00e7mime m\u00eb t\u00eb ul\u00ebta p\u00ebr klient\u00ebt ose t\u00eb investojn\u00eb m\u00eb shum\u00eb n\u00eb sh\u00ebrbim e cil\u00ebsi.<\/p>\n\n\n\n

N\u00eb p\u00ebrmbledhje,\u00a0bizneset shqiptare t\u00eb turizmit n\u00eb 2025 operojn\u00eb n\u00eb nj\u00eb mjedis fiskal me TVSH m\u00eb t\u00eb ul\u00ebt dhe tatim-fitimi t\u00eb favorizuar krahasuar me rajonin, por nj\u00ebkoh\u00ebsisht ato kan\u00eb mbi supe nj\u00eb\u00a0detyrim shtes\u00eb unik p\u00ebr deklarimin e kapaciteteve dhe arritjen e nj\u00eb pragu minimal z\u00ebniesh. <\/p>\n\n\n\n

Blogu i m\u00ebsip\u00ebrm synon t\u2019u jap\u00eb strukturave akomoduese nj\u00eb pasqyr\u00eb t\u00eb qart\u00eb t\u00eb\u00a0detyrimeve\u00a0(\u00e7far\u00eb duhet t\u00eb b\u00ebjn\u00eb p\u00ebr t\u00eb respektuar rregullat e reja) dhe\u00a0p\u00ebrfitimeve\u00a0(\u00e7far\u00eb leht\u00ebsirash fiskale mund t\u00eb shfryt\u00ebzojn\u00eb) q\u00eb ofron kuadri ligjor shqiptar n\u00eb fush\u00ebn e turizmit n\u00eb vitin 2025. Duke u nd\u00ebrgjegj\u00ebsuar p\u00ebr k\u00ebto, bizneset mund t\u00eb\u00a0planifikojn\u00eb m\u00eb mir\u00eb aktivitetin e tyre, t\u00eb shmangin penalizimet dhe t\u00eb maksimizojn\u00eb avantazhet q\u00eb ofron ligji. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, sektori i turizmit do t\u00eb jet\u00eb jo vet\u00ebm\u00a0m\u00eb i formalizuar, por edhe\u00a0m\u00eb i p\u00ebrgatitur\u00a0p\u00ebr t\u00eb p\u00ebrballuar konkurrenc\u00ebn rajonale dhe p\u00ebr t\u00eb ofruar sh\u00ebrbime cil\u00ebsore ndaj vizitor\u00ebve.<\/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":"

Udh\u00ebzimet e Tatimeve n\u00eb Prag t\u00eb Sezonit Veror 2025 N\u00eb prag t\u00eb sezonit turistik veror 2025,\u00a0Drejtoria e P\u00ebrgjithshme e Tatimeve\u00a0ka publikuar nj\u00eb njoftim p\u00ebr strukturat akomoduese (hotele, bujtina, resorte, etj.) lidhur me faturimin dhe zbatimin korrekt t\u00eb legjislacionit tatimor. Ky udh\u00ebzim synon leht\u00ebsimin e procedurave t\u00eb raportimit dhe garantimin e p\u00ebrputhshm\u00ebris\u00eb me\u00a0VKM nr. 160, dat\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":21254,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,47,1],"tags":[589,645,141,142,69,143,98],"class_list":["post-21252","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-news","category-uncategorized","tag-589","tag-hotel","tag-ministria-e-turizmit","tag-struktura-akomoduese","tag-tatime","tag-turizmi","tag-udhezim"],"yoast_head":"\nP\u00ebrmbushja Tatimore p\u00ebr Strukturat Akomoduese: Udh\u00ebzime 2025 dhe Leht\u00ebsit\u00eb Fiskale - 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\/permbushja-tatimore-per-strukturat-akomoduese-udhezime-2025-dhe-lehtesite-fiskale\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"P\u00ebrmbushja Tatimore p\u00ebr Strukturat Akomoduese: Udh\u00ebzime 2025 dhe Leht\u00ebsit\u00eb Fiskale - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Udh\u00ebzimet e Tatimeve n\u00eb Prag t\u00eb Sezonit Veror 2025 N\u00eb prag t\u00eb sezonit turistik veror 2025,\u00a0Drejtoria e P\u00ebrgjithshme e Tatimeve\u00a0ka publikuar nj\u00eb njoftim p\u00ebr strukturat akomoduese (hotele, bujtina, resorte, etj.) lidhur me faturimin dhe zbatimin korrekt t\u00eb legjislacionit tatimor. 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