{"id":21279,"date":"2025-05-29T12:47:45","date_gmt":"2025-05-29T12:47:45","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=21279"},"modified":"2025-05-29T12:48:28","modified_gmt":"2025-05-29T12:48:28","slug":"obblighi-fiscali-delle-societa-internazionali-per-i-servizi-elettronici-in-albania","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/detyrimet-tatimore-te-kompanive-nderkombetare-per-sherbimet-elektronike-ne-shqiper\/","title":{"rendered":"Obblighi fiscali delle societ\u00e0 internazionali per i servizi elettronici in Albania"},"content":{"rendered":"<p>L'Amministrazione fiscale albanese ha pubblicato un <a href=\"https:\/\/www.tatime.gov.al\/d\/8\/45\/45\/1872\/njoftim-zyrtar-per-shoqerite-nderkombetare-qe-ofrojne-sherbime-elektronike-ndaj-personave-te-patatueshem-te-vendosur-ne-territorin-e-republikes-se-shqiperise\" target=\"_blank\" rel=\"noreferrer noopener\">Avviso ufficiale<\/a> il 27 maggio 2024, nell'ambito della Strategia di entrate a medio termine 2024-2027 e della Strategia di amministrazione fiscale 2024-2028. Tali documenti prevedono misure volte ad aumentare la trasparenza fiscale, ampliare la base contributiva e migliorare l'adempimento volontario da parte di tutti i contribuenti. <\/p>\n\n\n\n<p>La comunicazione dell'AT si concentra in particolare sulla sensibilizzazione e sul coinvolgimento delle imprese internazionali che forniscono servizi elettronici in Albania a soggetti non soggetti all'imposta (persone fisiche e piccole imprese non registrate ai fini IVA). L'obiettivo \u00e8 informare le imprese e il pubblico in generale sugli obblighi fiscali che sorgono in questi casi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Obblighi legali per le societ\u00e0 straniere<\/h2>\n\n\n\n<p>Ai sensi della legge n. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr.9920-date-19.05.2008-Per-procedurat-tatimore-ne-Republiken-e-Shqiperise-i-ndryshuar-5.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">9920\/2008<\/a> \u201cPer le procedure fiscali\u201d (articolo 9) e la legge n. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr-92-2014-date-24.7.2014-Per-tatimin-mbi-vleren-e-shtuar-ne-Republiken-e-Shqiperise-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">92\/2014<\/a> \u201cAi fini dell'imposta sul valore aggiunto\u201d (articoli 29, 86 e 87), le societ\u00e0 internazionali che forniscono servizi elettronici a soggetti non soggetti passivi in Albania sono soggette a determinati obblighi specifici. Tra questi figurano:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nomina di un rappresentante fiscale<\/strong>\u00a0in Albania per rappresentare la societ\u00e0 dinanzi alle autorit\u00e0 fiscali.<\/li>\n\n\n\n<li><strong>Addebito dell'IVA (20%)<\/strong>\u00a0relativa alla vendita di servizi elettronici a soggetti non soggetti passivi, comprensiva dell'IVA al tasso standard del 20% indicata in fattura.<\/li>\n\n\n\n<li><strong>Registrazione ai fini IVA<\/strong>\u00a0e\u00a0<strong>la ricevuta di pagamento<\/strong>, adempiendo agli obblighi fiscali pertinenti tramite il rappresentante fiscale.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Trattamento fiscale in base alla tipologia di cliente<\/h3>\n\n\n\n<p>L'obbligo varia a seconda del cliente in Albania. Se il cliente \u00e8 un soggetto passivo registrato ai fini IVA (ad esempio un'azienda o un ente), allora tale cliente ha l'obbligo di applicare il meccanismo di inversione contabile. IVA e versarla tramite il meccanismo di autofatturazione. In questo caso, la societ\u00e0 internazionale non \u00e8 tenuta ad addebitare l'IVA sulla fattura. <\/p>\n\n\n\n<p>D'altra parte, quando il cliente \u00e8 un soggetto non soggetto passivo (in genere un consumatore privato o una piccola impresa non registrata ai fini IVA), la societ\u00e0 internazionale deve addebitargli l'IVA standard del 20% e versarla alle autorit\u00e0 tramite il rappresentante designato. Ci\u00f2 modifica le modalit\u00e0 di pagamento delle imposte a seconda dello status del cliente in Albania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quali servizi rientrano nella categoria \u201celettronici\u201d?<\/h2>\n\n\n\n<p>Legge n. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2022\/10\/Ligj-Nr-92-2014-date-24.7.2014-Per-tatimin-mbi-vleren-e-shtuar-ne-Republiken-e-Shqiperise-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">92\/2014<\/a> L'articolo 29 specifica l'elenco dei servizi elettronici offerti a soggetti non soggetti passivi. Tra questi figurano, a titolo esemplificativo ma non esaustivo:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Servizi di telecomunicazione<\/strong>&nbsp;(ad es. Internet, telefono cellulare);<\/li>\n\n\n\n<li><strong>Servizi di radiodiffusione e telediffusione<\/strong>&nbsp;(ad es. stazioni radio, TV a pagamento);<\/li>\n\n\n\n<li><strong>Servizi di manutenzione e hosting di siti web<\/strong>&nbsp;(hosting web, manutenzione remota di software);<\/li>\n\n\n\n<li><strong>Fornitura del software e relativi aggiornamenti<\/strong>&nbsp;(ad es. applicazioni, software cloud);<\/li>\n\n\n\n<li><strong>Servizi per immagini, testi e contenuti digitali<\/strong>, compreso l'accesso alle banche dati;<\/li>\n\n\n\n<li><strong>Musica, film e videogiochi<\/strong>, compresi il gioco d'azzardo e le scommesse online, nonch\u00e9 la trasmissione di vari eventi culturali, artistici, sportivi, ecc.;<\/li>\n\n\n\n<li><strong>Il servizio di formazione a distanza<\/strong>&nbsp;(e-learning, corsi online).<\/li>\n<\/ul>\n\n\n\n<p>Queste categorie comprendono le esperienze pi\u00f9 diffuse nell'ambito dell'economia digitale (streaming, app, giochi online, ecc.) di cui fruiscono gli utenti in Albania.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">L'importanza della trasparenza e della concorrenza leale<\/h2>\n\n\n\n<p>Il presente avviso dell'AT riflette il costante impegno volto a rafforzare la trasparenza fiscale e a garantire l'inclusione di tutti i contribuenti nel sistema tributario. Invitando le societ\u00e0 multinazionali a conformarsi alla legislazione albanese, essa garantisce parit\u00e0 di trattamento a tutti i soggetti che operano nel mercato. <\/p>\n\n\n\n<p>Ci\u00f2 garantir\u00e0 che le imprese locali e internazionali operino in condizioni di concorrenza leale, senza vantaggi sleali per i fornitori di servizi elettronici che non pagano le imposte. La misura contribuisce inoltre ad ampliare la base imponibile, includendo nelle entrate pubbliche albanesi i profitti derivanti dall'economia digitale globale.<\/p>\n\n\n\n<p>In sintesi, la Circolare dell'AT ha lo scopo di inviare un segnale chiaro alle imprese straniere: gli obblighi fiscali in Albania devono essere adempiuti in conformit\u00e0 con la legislazione nazionale. Ci\u00f2 migliora la correggibilit\u00e0 del sistema fiscale albanese, rafforza la fiducia tra i contribuenti e le autorit\u00e0 e promuove la concorrenza leale nel mercato digitale.<\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #ffffff ;background-color: #000014 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #ffffff ;\"  >Hai qualche domanda?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><p class=\"translation-block\">Non esitare a <a href=\"https:\/\/alprofitconsult.al\/it\/contatti\/\" target=\"_self\">contattarci. Siamo un team di esperti e saremo lieti di parlare con te.<\/p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Administrata Tatimore Shqiptare ka publikuar nj\u00eb njoftim zyrtar m\u00eb 27 maj 2024, si pjes\u00eb t\u00eb Strategjis\u00eb Afatmesme t\u00eb t\u00eb Ardhurave 2024\u20132027 dhe Strategjis\u00eb s\u00eb Administrat\u00ebs Tatimore 2024\u20132028. K\u00ebto dokumente parashikojn\u00eb masa p\u00ebr t\u00eb rritur\u00a0transparenc\u00ebn fiskale, zgjeruar baz\u00ebn e tatimpaguesve dhe p\u00ebrmir\u00ebsuar p\u00ebrmbushjen vullnetare t\u00eb detyrimeve t\u00eb t\u00eb gjith\u00eb tatimpaguesve. Njoftimi i AT-s\u00eb fokuson ve\u00e7an\u00ebrisht\u00a0nd\u00ebrgjegj\u00ebsimin dhe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":21280,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[648,651,68,652,78,232],"class_list":["post-21279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-administrata-tatimore-at","tag-nderkombetare","tag-njoftime","tag-reverse-charge","tag-tvsh","tag-vat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6.1 (Yoast SEO v27.6) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Detyrimet tatimore t\u00eb kompanive nd\u00ebrkomb\u00ebtare p\u00ebr sh\u00ebrbimet elektronike n\u00eb Shqip\u00ebri - 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\/obblighi-fiscali-delle-societa-internazionali-per-i-servizi-elettronici-in-albania\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Detyrimet tatimore t\u00eb kompanive nd\u00ebrkomb\u00ebtare p\u00ebr sh\u00ebrbimet elektronike n\u00eb Shqip\u00ebri\" \/>\n<meta property=\"og:description\" content=\"Administrata Tatimore Shqiptare ka publikuar nj\u00eb njoftim zyrtar m\u00eb 27 maj 2024, si pjes\u00eb t\u00eb Strategjis\u00eb Afatmesme t\u00eb t\u00eb Ardhurave 2024\u20132027 dhe Strategjis\u00eb s\u00eb Administrat\u00ebs Tatimore 2024\u20132028. 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