{"id":21303,"date":"2025-06-02T20:09:39","date_gmt":"2025-06-02T20:09:39","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=21303"},"modified":"2025-06-02T20:09:40","modified_gmt":"2025-06-02T20:09:40","slug":"a-eshte-biznesi-juaj-gati-per-nje-kontroll-tatimor","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/a-eshte-biznesi-juaj-gati-per-nje-kontroll-tatimor\/","title":{"rendered":"A \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor?"},"content":{"rendered":"

A \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor?<\/strong><\/h2>\n\n\n\n

N\u00eb realitetin e p\u00ebrditsh\u00ebm t\u00eb nj\u00eb sip\u00ebrmarrjeje n\u00eb Shqip\u00ebri, nj\u00eb nd\u00ebr situatat m\u00eb delikate dhe shpeshher\u00eb m\u00eb t\u00eb frikshme \u00ebsht\u00eb kur vjen njoftimi p\u00ebr nj\u00eb kontroll tatimor. P\u00ebr shum\u00eb pronar\u00eb biznesi, ky moment p\u00ebrjetohet si nj\u00eb tronditje: \u201cA do t\u00eb gjejn\u00eb ndonj\u00eb problem? A kemi b\u00ebr\u00eb ndonj\u00eb gabim pa dashje? A do t\u00eb p\u00ebrballemi me gjoba apo penalitete?\u201d K\u00ebto pyetje jan\u00eb t\u00eb zakonshme, por n\u00ebse e kuptojm\u00eb procesin dhe p\u00ebrgatitemi p\u00ebr t\u00eb, kontrolli tatimor mund t\u00eb jet\u00eb nj\u00eb proces i menaxhuesh\u00ebm dhe madje nj\u00eb mund\u00ebsi p\u00ebr t\u00eb p\u00ebrmir\u00ebsuar funksionimin e brendsh\u00ebm t\u00eb biznesit.<\/p>\n\n\n\n

Ky blog ju ndihmon t\u00eb kuptoni m\u00eb mir\u00eb \u00e7far\u00eb p\u00ebrfshin nj\u00eb kontroll tatimor n\u00eb Shqip\u00ebri, cilat jan\u00eb llojet m\u00eb t\u00eb zakonshme, si funksionon procedura, cilat jan\u00eb t\u00eb drejtat dhe detyrimet tuaja, dhe \u00e7far\u00eb mund t\u00eb b\u00ebni sot p\u00ebr t\u00eb qen\u00eb t\u00eb sigurt kur t\u00eb vij\u00eb momenti.<\/p>\n\n\n\n

Llojet kryesore t\u00eb kontrolleve tatimore q\u00eb duhet t\u00eb njihni<\/h2>\n\n\n\n

N\u00eb praktik\u00eb, kontrolli tatimor mund t\u00eb marr\u00eb tre forma t\u00eb ndryshme kryesore, secila me natyr\u00eb, objekt dhe ndikim t\u00eb ndrysh\u00ebm mbi biznesin tuaj:<\/p>\n\n\n\n

Vizita fiskale<\/strong><\/h3>\n\n\n\n

Ky \u00ebsht\u00eb nj\u00eb verifikim i menj\u00ebhersh\u00ebm dhe pa paralajm\u00ebrim q\u00eb b\u00ebhet n\u00eb ambientet e biznesit tuaj. Synimi i vizit\u00ebs \u00ebsht\u00eb t\u00eb kontrolloj\u00eb n\u00ebse p\u00ebrdoren pajisjet fiskale (programi i fiskalizimit) n\u00eb m\u00ebnyr\u00ebn e duhur dhe n\u00ebse deklarohen punonj\u00ebsit real\u00eb q\u00eb punojn\u00eb n\u00eb biznes. Inspektor\u00ebt zakonisht p\u00ebrqendrohen tek element\u00ebt e duksh\u00ebm: ekzistenca e fatur\u00ebs p\u00ebr \u00e7do shitje, gjendja e kas\u00ebs, numri i punonj\u00ebsve dhe prezenca e tyre n\u00eb vendin e pun\u00ebs. Vizitat fiskale jan\u00eb t\u00eb zakonshme n\u00eb sektor\u00ebt e shitjes me pakic\u00eb, restorante, bare apo sh\u00ebrbime t\u00eb vogla, ku niveli i informalitetit \u00ebsht\u00eb i lart\u00eb. <\/p>\n\n\n\n

\n

Nj\u00eb shkelje e thjesht\u00eb, si mosp\u00ebrdorimi i pajisjes fiskale p\u00ebr nj\u00eb shitje, mund t\u00eb sjell\u00eb gjoba t\u00eb menj\u00ebhershme.<\/p>\n<\/blockquote>\n\n\n\n

Urdhri i pun\u00ebs<\/strong><\/h3>\n\n\n\n

Ndryshe nga vizita fiskale, kjo \u00ebsht\u00eb nj\u00eb procedur\u00eb m\u00eb e qet\u00eb dhe zakonisht zhvillohet pa pranin\u00eb fizike t\u00eb inspektor\u00ebve n\u00eb zyrat tuaja. Drejtoria e Tatimeve mund t\u00eb d\u00ebrgoj\u00eb nj\u00eb k\u00ebrkes\u00eb zyrtare p\u00ebr t\u00eb sqaruar t\u00eb dh\u00ebna specifike q\u00eb lidhen me deklaratat tuaja tatimore. <\/p>\n\n\n\n

Kjo p\u00ebrfshin raste kur ka mosp\u00ebrputhje nd\u00ebrmjet deklaratave t\u00eb bizneseve q\u00eb bashk\u00ebpunojn\u00eb me nj\u00ebri-tjetrin, ose kur identifikohen transaksione t\u00eb pazakonta (p.sh. fatura shum\u00eb t\u00eb m\u00ebdha, bashk\u00ebpunime me biznese t\u00eb pezulluara, etj.). N\u00eb k\u00ebt\u00eb rast, k\u00ebrkohen dokumente t\u00eb mb\u00ebshtetura me prova si kontrata, urdhra pagese, korrespondenc\u00eb me klient\u00ebt\/furnitor\u00ebt etj. <\/p>\n\n\n\n

\n

Urdhri i pun\u00ebs nuk \u00ebsht\u00eb kontroll i thelluar, por n\u00ebse nuk trajtohet seriozisht, mund t\u00eb sjell\u00eb pasoja m\u00eb t\u00eb r\u00ebnda.<\/p>\n<\/blockquote>\n\n\n\n

Kontrolli tatimor i thelluar n\u00eb vend<\/strong><\/h3>\n\n\n\n

Ky \u00ebsht\u00eb procesi m\u00eb kompleks dhe m\u00eb i r\u00ebnd\u00ebsish\u00ebm nga t\u00eb tre. Njoftimi vjen disa dit\u00eb p\u00ebrpara dhe p\u00ebrcakton qart\u00eb periudh\u00ebn q\u00eb do t\u00eb kontrollohet, llojin e dokumentacionit q\u00eb do t\u00eb shqyrtohet dhe ekipin e kontrollit. Inspektor\u00ebt vijn\u00eb n\u00eb ambientet e biznesit dhe analizojn\u00eb \u00e7do aspekt t\u00eb deklarimeve tuaja tatimore: TVSH, tatimi mbi fitimin, tatimi mbi t\u00eb ardhurat personale, lista e pagave, bilanci, l\u00ebvizjet n\u00eb bank\u00eb, marr\u00ebdh\u00ebniet me furnitor\u00eb dhe klient\u00eb, shpenzimet administrative, kontratat dhe aktet e brendshme.<\/p>\n\n\n\n

Ky lloj kontrolli zgjat nga disa dit\u00eb deri n\u00eb disa jav\u00eb dhe p\u00ebrfundon me nj\u00eb\u00a0raport paraprak, i cili mund t\u00eb kund\u00ebrshtohet. Pas shqyrtimit t\u00eb kund\u00ebrshtimeve, l\u00ebshohet\u00a0raporti p\u00ebrfundimtar, q\u00eb p\u00ebrmban vendimet p\u00ebrfundimtare t\u00eb Administrat\u00ebs Tatimore dhe \u00e7do detyrim t\u00eb mundsh\u00ebm t\u00eb papaguar.<\/p>\n\n\n\n

T\u00eb drejtat dhe detyrimet ligjore t\u00eb bizneseve gjat\u00eb kontrollit<\/h2>\n\n\n\n

Sipas Ligjit Nr. 9920, dat\u00eb 19.5.2008 \u201cP\u00ebr Procedurat Tatimore\u201d,<\/a> i ndryshuar, tatimpaguesit kan\u00eb disa t\u00eb drejta t\u00eb garantuara, por edhe detyrime t\u00eb qarta.<\/p>\n\n\n\n

Ju keni t\u00eb drejt\u00eb t\u00eb njoftoheni p\u00ebr \u00e7do kontroll p\u00ebrve\u00e7 rastit t\u00eb vizit\u00ebs fiskale. Njoftimi p\u00ebr kontroll t\u00eb thelluar duhet t\u00eb b\u00ebhet t\u00eb pakt\u00ebn 10 dit\u00eb para dat\u00ebs s\u00eb nisjes s\u00eb kontrollit. Gjat\u00eb kontrollit, mund t\u00eb k\u00ebrkoni shtyrje p\u00ebr p\u00ebrgatitjen e dokumenteve, t\u00eb paraqisni shpjegime me shkrim dhe t\u00eb b\u00ebni kund\u00ebrshtime ndaj raportit paraprak.<\/p>\n\n\n\n

Gjithashtu, \u00e7do vendim tatimor i marr\u00eb pas kontrollit mund t\u00eb ankimohet n\u00eb Drejtorin\u00eb e Apelimit Tatimor. N\u00ebse nuk merret nj\u00eb vendim i k\u00ebnaqsh\u00ebm, ju keni t\u00eb drejt\u00ebn ligjore t\u00eb drejtoheni n\u00eb Gjykat\u00eb.<\/p>\n\n\n\n

Nga ana tjet\u00ebr, biznesi \u00ebsht\u00eb i detyruar t\u00eb ruaj\u00eb t\u00eb gjith\u00eb dokumentacionin kontab\u00ebl dhe tatimor p\u00ebr nj\u00eb periudh\u00eb 5-vje\u00e7are. Po ashtu, \u00ebsht\u00eb i detyruar t\u00eb lejoj\u00eb inspektor\u00ebt t\u00eb ushtrojn\u00eb kontrollin pa pengesa, t\u00eb siguroj\u00eb informacion t\u00eb sakt\u00eb dhe t\u00eb p\u00ebrgjigjet brenda afateve ligjore p\u00ebr \u00e7do k\u00ebrkes\u00eb.<\/p>\n\n\n\n

Si zhvillohet procesi i kontrollit tatimor n\u00eb praktik\u00eb?<\/h2>\n\n\n\n

Sapo t\u00eb merrni njoftimin p\u00ebr nj\u00eb kontroll tatimor t\u00eb thelluar, duhet t\u00eb b\u00ebni nj\u00eb p\u00ebrgatitje t\u00eb brendshme serioze. Identifikoni periudh\u00ebn q\u00eb do t\u00eb kontrollohet dhe sigurohuni q\u00eb t\u00eb gjitha deklarimet tatimore t\u00eb jen\u00eb t\u00eb dor\u00ebzuara dhe t\u00eb p\u00ebrputhen me dokumentet mb\u00ebshtet\u00ebse.<\/p>\n\n\n\n

Inspektor\u00ebt vijn\u00eb n\u00eb ambientin e biznesit dhe zakonisht fillojn\u00eb me nj\u00eb intervist\u00eb hyr\u00ebse, ku sqarohen q\u00ebllimi i kontrollit, dokumentacioni q\u00eb do t\u00eb k\u00ebrkohet dhe afatet. Pastaj, nis faza e shqyrtimit, ku analizohen n\u00eb detaje transaksionet, pagesat, faturat dhe regjistrat kontab\u00ebl. N\u00eb k\u00ebt\u00eb faz\u00eb, mund t\u00eb k\u00ebrkohet edhe informacion shtes\u00eb.<\/p>\n\n\n\n

Pas p\u00ebrfundimit t\u00eb shqyrtimit, l\u00ebshohet\u00a0raporti paraprak. Ju keni t\u00eb drejt\u00eb t\u00eb paraqisni\u00a0kund\u00ebrshtime t\u00eb arsyetuara brenda 5 dit\u00ebve. M\u00eb pas vjen\u00a0raporti p\u00ebrfundimtar, q\u00eb mund t\u00eb p\u00ebrfshij\u00eb detyrime t\u00eb shtuara, penalitete apo k\u00ebrkesa p\u00ebr pagesa.<\/p>\n\n\n\n

N\u00eb k\u00ebt\u00eb faz\u00eb, n\u00ebse nuk jeni dakord me rezultatet, mund t\u00eb b\u00ebni ankim administrativ dhe m\u00eb pas t\u00eb ndiqni rrug\u00ebn gjyq\u00ebsore.<\/p>\n\n\n\n

Shembuj nga p\u00ebrvoja e bizneseve shqiptare<\/h2>\n\n\n\n
\n

Nj\u00eb biznes i vog\u00ebl n\u00eb zon\u00ebn e plazhit u kontrollua p\u00ebr p\u00ebrdorimin e kas\u00ebs fiskale. N\u00eb momentin e kontrollit nuk kishte l\u00ebshuar asnj\u00eb fatur\u00eb p\u00ebr shitjet e m\u00ebngjesit. Gjobitet me 100,000 lek\u00eb dhe pezullohet p\u00ebr 30 dit\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

\n

Nj\u00eb kompani eksporti mori nj\u00eb urdh\u00ebr pune p\u00ebr t\u00eb dh\u00ebn\u00eb shpjegim mbi nj\u00eb transaksion me nj\u00eb partner t\u00eb jasht\u00ebm. U k\u00ebrkua dokumentacioni i plot\u00eb mbi eksportin, kontrata, dokumentet doganore dhe pagesat n\u00eb bank\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

\n

Nj\u00eb firm\u00eb nd\u00ebrtimi u p\u00ebrball me nj\u00eb kontroll t\u00eb thelluar p\u00ebr periudh\u00ebn 2020\u20132022. U identifikuan shpenzime t\u00eb padokumentuara n\u00eb regjistrat kontab\u00ebl. Pas raportit paraprak, firma paraqiti nj\u00eb kund\u00ebrshtim t\u00eb detajuar me kontrata dhe prova shtes\u00eb. Administrata pranoi pjes\u00ebrisht kund\u00ebrshtimin dhe ul ndjesh\u00ebm vler\u00ebn e gjob\u00ebs.<\/p>\n<\/blockquote>\n\n\n\n

Si t\u00eb p\u00ebrgatiteni q\u00eb sot dhe t\u00eb shmangni surprizat<\/h3>\n\n\n\n

N\u00ebse doni t\u00eb flini t\u00eb qet\u00eb edhe n\u00ebse nes\u00ebr vjen nj\u00eb njoftim kontrolli, rekomandohet t\u00eb merrni disa masa q\u00eb rrisin sigurin\u00eb fiskale t\u00eb biznesit.<\/p>\n\n\n\n

Sigurohuni q\u00eb kontabiliteti juaj t\u00eb jet\u00eb i p\u00ebrdit\u00ebsuar dhe i dokumentuar. Rishikoni deklaratat tatimore me nj\u00eb kontabilist p\u00ebr t\u00eb par\u00eb n\u00ebse ka mosp\u00ebrputhje. Mbani t\u00eb arkivuara t\u00eb gjitha faturat, kontratat dhe komunikimet e r\u00ebnd\u00ebsishme. B\u00ebni nj\u00eb audit t\u00eb brendsh\u00ebm \u00e7do vit p\u00ebr t\u00eb analizuar rreziqet.<\/p>\n\n\n\n

AlProfit Consult, ka ndihmuar dhjet\u00ebra biznese q\u00eb t\u00eb p\u00ebrballen me sukses me kontrollet tatimore, duke i paraprir\u00eb problemeve p\u00ebrmes nj\u00eb pune t\u00eb organizuar, t\u00eb p\u00ebrdit\u00ebsuar dhe t\u00eb orientuar drejt rezultateve konkrete.<\/p>\n\n\n\n

Na kontaktoni<\/a> p\u00ebr t\u00eb realizuar nj\u00eb analiz\u00eb paraprake t\u00eb situat\u00ebs suaj tatimore dhe p\u00ebr t\u00eb qen\u00eb gjithmon\u00eb nj\u00eb hap p\u00ebrpara.<\/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":"

A \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor? N\u00eb realitetin e p\u00ebrditsh\u00ebm t\u00eb nj\u00eb sip\u00ebrmarrjeje n\u00eb Shqip\u00ebri, nj\u00eb nd\u00ebr situatat m\u00eb delikate dhe shpeshher\u00eb m\u00eb t\u00eb frikshme \u00ebsht\u00eb kur vjen njoftimi p\u00ebr nj\u00eb kontroll tatimor. P\u00ebr shum\u00eb pronar\u00eb biznesi, ky moment p\u00ebrjetohet si nj\u00eb tronditje: \u201cA do t\u00eb gjejn\u00eb ndonj\u00eb problem? A kemi b\u00ebr\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":21304,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100,1],"tags":[600,104,658,655,657,656,109],"class_list":["post-21303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","category-uncategorized","tag-auditimi","tag-deklarime-tatimore","tag-keshillim-financiar","tag-kontroll-tatimor","tag-verifikim","tag-vizite-fiskale","tag-zyre-kontabiliteti"],"yoast_head":"\nA \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor? - 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\/a-eshte-biznesi-juaj-gati-per-nje-kontroll-tatimor\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"A \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor? - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"A \u00ebsht\u00eb biznesi juaj gati p\u00ebr nj\u00eb kontroll tatimor? 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