{"id":21618,"date":"2025-07-09T11:56:59","date_gmt":"2025-07-09T11:56:59","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=21618"},"modified":"2025-07-09T11:57:00","modified_gmt":"2025-07-09T11:57:00","slug":"si-te-pergatisesh-nje-plan-tatimor-per-vitin-2025-edhe-pa-qene-ekonomist","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/si-te-pergatisesh-nje-plan-tatimor-per-vitin-2025-edhe-pa-qene-ekonomist\/","title":{"rendered":"Si t\u00eb p\u00ebrgatis\u00ebsh nj\u00eb plan tatimor p\u00ebr vitin 2025 \u2013 edhe pa qen\u00eb ekonomist"},"content":{"rendered":"

Planifikimi tatimor \u00ebsht\u00eb procesi i\u00a0organizimit t\u00eb detyrimeve tatimore n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb biznesi juaj t\u00eb paguaj\u00eb sa m\u00eb pak taksa brenda korniz\u00ebs ligjore. Me fjal\u00eb t\u00eb thjeshta, do t\u00eb thot\u00eb t\u00eb\u00a0shfryt\u00ebzoni rregullat tatimore n\u00eb favorin tuaj\u00a0\u2013 pa i shkelur ato \u2013 p\u00ebr t\u00eb ulur detyrimet ndaj shtetit. Planifikimi tatimor \u00ebsht\u00eb ve\u00e7an\u00ebrisht i r\u00ebnd\u00ebsish\u00ebm p\u00ebr bizneset e vogla dhe t\u00eb mesme, por n\u00eb t\u00ebr\u00ebsi p\u00ebr \u00e7do kategori biznesi. Ai ju ndihmon t\u00eb\u00a0shmangni surprizat e pak\u00ebndshme n\u00eb fund t\u00eb vitit, t\u00eb ruani m\u00eb shum\u00eb fitim p\u00ebr veten\u00a0dhe t\u00eb shmangni gjoba apo penalitete\u00a0nga mosrespektimi i afateve ligjore.<\/p>\n\n\n\n

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Pse \u00ebsht\u00eb i domosdosh\u00ebm planifikimi tatimor?\u00a0Bizneset shpesh fokusohen tek shitjet dhe shpenzimet operative, por\u00a0harrojm\u00eb koston e tatimeve. Nj\u00eb plan tatimor ju lejon t\u00eb\u00a0ulni tatimin mbi fitimin n\u00eb m\u00ebnyr\u00eb t\u00eb ligjshme, t\u00eb optimizoni fluksin e paras\u00eb dhe t\u00eb merrni vendime t\u00eb zgjuara p\u00ebr financat tuaja. Kjo \u00ebsht\u00eb ve\u00e7an\u00ebrisht e r\u00ebnd\u00ebsishme n\u00eb Shqip\u00ebri, ku\u00a0ligjet tatimore kan\u00eb ndryshuar koh\u00ebt e fundit\u00a0(p.sh. p\u00ebr tatimin mbi dividendin apo tatimin mbi t\u00eb ardhurat e personave fizik\u00eb). Me nj\u00eb plan t\u00eb mir\u00eb, ju mund t\u00eb kurseni mij\u00ebra euro \u00e7do vit dhe t\u2019i investoni ato p\u00ebrs\u00ebri n\u00eb biznesin tuaj.<\/p>\n<\/blockquote>\n\n\n\n

N\u00eb vijim, do t\u00eb shpjegojm\u00eb\u00a05 vendime konkrete q\u00eb duhet t\u00eb merrni PARA 31 dhjetorit 2025\u00a0p\u00ebr t\u00eb optimizuar barr\u00ebn tuaj tatimore. K\u00ebto hapa jan\u00eb formuluar n\u00eb gjuh\u00eb sa m\u00eb t\u00eb thjesht\u00eb, me shembuj numerik\u00eb, p\u00ebr t\u00eb kuptuar leht\u00ebsisht se\u00a0\u00e7far\u00eb duhet t\u00eb b\u00ebni. P\u00ebr secilin vendim, do t\u00eb p\u00ebrmendim edhe baz\u00ebn ligjore ose udh\u00ebzime teknike t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve (DPT) <\/a>q\u00eb lidhen me t\u00eb, si dhe efektin konkret n\u00eb taksat tuaja. N\u00eb fund, do t\u2019ju tregojm\u00eb se si mund t\u00eb\u00a0konsultoheni me ekspert\u00eb\u00a0(si ekipi\u00a0AlProfit<\/a>) p\u00ebr zbatimin praktik t\u00eb k\u00ebtyre k\u00ebshillave.<\/p>\n\n\n\n

Shp\u00ebrndarja e fitimit si dividend para fundit t\u00eb vitit<\/h1>\n\n\n\n

Dividend\u00ebt\u00a0jan\u00eb m\u00ebnyra kryesore p\u00ebr t\u00eb nxjerr\u00eb fitimin nga kompania drejt xhepave tuaj si pronar.\u00a0Tatimi mbi dividendin n\u00eb Shqip\u00ebri \u00ebsht\u00eb 8%\u00a0e shum\u00ebs s\u00eb fitimit t\u00eb shp\u00ebrndar\u00eb<\/a>. Kjo do t\u00eb thot\u00eb se, n\u00ebse kompania juaj vendos t\u00eb ndaj\u00eb fitim,\u00a08% mbahet dhe paguhet n\u00eb shtet\u00a0n\u00eb form\u00ebn e tatimit n\u00eb burim, dhe ju si ortak\u00eb merrni 92% t\u00eb shum\u00ebs neto. <\/p>\n\n\n\n

Shp\u00ebrndarja e fitimit duhet t\u00eb b\u00ebhet me\u00a0vendim zyrtar t\u00eb ortak\u00ebve\u00a0dhe t\u00eb\u00a0deklarohet brenda afateve ligjore<\/a>. Sipas ligjit tatimor, n\u00eb momentin kur miratohet shp\u00ebrndarja e fitimit (zakonisht pas mbylljes s\u00eb pasqyrave financiare vjetore), kompania duhet t\u00eb mbaj\u00eb 8% t\u00eb dividendit dhe ta derdh\u00eb n\u00eb ark\u00ebn e shtetit<\/a>. Gjithashtu, duhet plot\u00ebsuar\u00a0Deklarata e Tatimit t\u00eb Mbajtur n\u00eb Burim<\/a>\u00a0me detajet e p\u00ebrfituesve dhe shumave.<\/p>\n\n\n\n

Pse \u00ebsht\u00eb i r\u00ebnd\u00ebsish\u00ebm ky vendim?\u00a0Sepse si pronar ju keni dy alternativa: ta\u00a0mbani fitimin brenda kompanis\u00eb\u00a0apo ta\u00a0shp\u00ebrndani at\u00eb si dividend. N\u00ebse e shp\u00ebrndani, paguani tatimin 8% tani; n\u00ebse\u00a0nuk e shp\u00ebrndani, nuk paguani tatim dividend\u00a0p\u00ebr momentin<\/a>. Ky \u00ebsht\u00eb nj\u00eb element ky\u00e7 i\u00a0planifikimit tatimor: mund t\u00eb zgjidhni t\u00eb\u00a0shtyni pages\u00ebn e tatimit\u00a0deri kur t\u00eb keni realisht nevoj\u00eb t\u00eb merrni parat\u00eb p\u00ebr vete<\/a>. <\/p>\n\n\n\n

Ligji i ri madje parashikon q\u00eb,\u00a0n\u00ebse fitimi nuk i jepet asnj\u00eb destinacion brenda afatit, administrata mund ta trajtoj\u00eb sikur \u00ebsht\u00eb shp\u00ebrndar\u00eb dividend dhe t\u2019ju tatoj\u00eb gjithsesi<\/a>. Pra,\u00a0planifikoni me kujdes: ose deklarojeni dividendin dhe paguani 8%, ose dokumentojeni q\u00eb fitimi po\u00a0riinvestohet n\u00eb biznes\u00a0(p.sh. duke e kaluar n\u00eb kapital shtes\u00eb apo rezerva). Mos e lini thjesht pezull, sepse mund t\u00eb p\u00ebrballeni me taks\u00eb t\u00eb papritur.<\/p>\n\n\n\n

Shembull 1<\/strong><\/h2>\n\n\n\n

Supozoni se biznesi juaj ka\u00a0fitim t\u00eb past\u00ebr 100,000 lek\u00eb\u00a0k\u00ebt\u00eb vit. Ja si ndryshon skenari me dhe pa shp\u00ebrndarje dividend\u00ebsh:<\/p>\n\n\n\n

Pa shp\u00ebrndarje dividend\u00ebsh<\/strong><\/h3>\n\n\n\n

Kompania\u00a0nuk paguan asnj\u00eb tatim dividend\u00a0p\u00ebr k\u00ebt\u00eb shum\u00eb. E gjith\u00eb shuma 100,000 lek\u00eb mbetet n\u00eb llogarin\u00eb e kompanis\u00eb suaj (natyrisht, pasi keni paguar tatimin mbi fitimin e kompanis\u00eb, n\u00ebse aplikohet). K\u00ebto para mund t\u2019i\u00a0riinvestoni\u00a0n\u00eb zgjerimin e biznesit ose t\u2019i mbani si rezerv\u00eb p\u00ebr vitin e ardhsh\u00ebm.\u00a0N\u00eb rastin e bizneseve t\u00eb vogla (xhiro vjetore \u2264 14 milion\u00eb lek\u00eb), tatimi mbi fitimin \u00ebsht\u00eb 0%, k\u00ebshtu q\u00eb i gjith\u00eb fitimi i vitit mund t\u00eb mbahet pa tatim mbi t\u00eb ardhurat n\u00eb kompani<\/a>.<\/p>\n\n\n\n

Me shp\u00ebrndarje dividend\u00ebsh<\/strong><\/h3>\n\n\n\n

N\u00ebse vendosni t\u2019i shp\u00ebrndani k\u00ebto 100,000 lek\u00eb tek vetja si pronar, kompania mban\u00a08% tatim n\u00eb burim. N\u00eb shtet do t\u00eb paguheshin\u00a08,000 lek\u00eb\u00a0dhe ju do t\u00eb merrnit\u00a092,000 lek\u00eb neto<\/a>. Ky 8%\u00a0\u00ebsht\u00eb i vetmi tatim q\u00eb paguani mbi fitimin\u00a0(n\u00ebse kompania juaj ka qen\u00eb e p\u00ebrjashtuar nga tatim-fitimi). Nga ana tjet\u00ebr, p\u00ebr nj\u00eb biznes t\u00eb madh (tatimpagues i tatim-fitimit 15%), fillimisht paguhet\u00a015% tatim-fitimi\u00a0dhe m\u00eb pas 8% mbi fitimin e shp\u00ebrndar\u00eb. <\/p>\n\n\n\n

P\u00ebr shembull, n\u00ebse kompania ka 1,000,000 lek\u00eb fitim para tatimit, ajo paguan 150,000 lek\u00eb tatim-fitimi (15%), duke i mbetur 850,000 lek\u00eb fitim i past\u00ebr. Po t\u00eb shp\u00ebrndahet i gjith\u00eb fitimi, paguhen edhe 8% t\u00eb 850,000 lek\u00ebve (rreth 68,000 lek\u00eb) si tatim dividend.\u00a0Gjithsej tatimet\u00a0arrijn\u00eb ~218,000 lek\u00eb, nd\u00ebrsa ju si pronar merrni neto rreth 782,000 lek\u00eb. Vini re:\u00a0fitimi u taksua dy her\u00eb\u00a0\u2013 nj\u00eb her\u00eb si tatim-fitimi dhe nj\u00eb her\u00eb si dividend<\/a>.<\/p>\n\n\n\n

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K\u00ebshill\u00eb:\u00a0N\u00ebse nuk keni nevoj\u00eb imediate p\u00ebr t\u00ebrheqjen e fitimeve,\u00a0mund t\u00eb kurseni tatimin 8%\u00a0duke\u00a0shtyr\u00eb shp\u00ebrndarjen e dividendit. Shfryt\u00ebzojeni k\u00ebt\u00eb mund\u00ebsi p\u00ebr\u00a0planifikim afatgjat\u00eb\u00a0\u2013 l\u00ebreni fitimin n\u00eb biznes p\u00ebr investime, dhe shp\u00ebrndajeni kur t\u2019ju nevojiten fondet . Nga ana tjet\u00ebr, n\u00ebse doni t\u00eb shp\u00ebrndani fitim,\u00a0b\u00ebjeni sipas rregullave: miratoni vendimin e ortakut, deklarojeni dhe paguani tatimin brenda afatit ligjor, p\u00ebr t\u00eb shmangur gjoba e kamata vonese.<\/p>\n<\/blockquote>\n\n\n\n

Rritja e p\u00ebrkohshme e pag\u00ebs s\u00eb administratorit<\/h1>\n\n\n\n

Shum\u00eb pronar\u00eb biznese n\u00eb Shqip\u00ebri paguajn\u00eb p\u00ebr veten me pag\u00eb minimale ose t\u00eb ul\u00ebt gjat\u00eb vitit, p\u00ebr t\u00eb\u00a0kursyer n\u00eb kontribute dhe tatimin mbi pag\u00ebn. Megjithat\u00eb, kur vjen fundi i vitit,\u00a0rritja e p\u00ebrkohshme e pag\u00ebs suaj si administrator\u00a0(p.sh. dh\u00ebnia e nj\u00eb bonusi ose shp\u00ebrblimi vjetor) mund t\u00eb jet\u00eb nj\u00eb\u00a0strategji e zgjuar tatimore. Paga e administratorit\u00a0\u00ebsht\u00eb shpenzim i zbritsh\u00ebm\u00a0p\u00ebr kompanin\u00eb (nj\u00ebsoj si pagat e tjera), pra\u00a0ulur fitimin e tatuesh\u00ebm\u00a0t\u00eb kompanis\u00eb<\/a> . Kjo sjell\u00a0m\u00eb pak tatim-fitimi p\u00ebr kompanin\u00eb. Natyrisht, paga shtes\u00eb do t\u2019i n\u00ebnshtrohet tatimit mbi t\u00eb ardhurat personale (TAP) dhe kontributeve p\u00ebr ju si individ, por n\u00eb shum\u00eb raste\u00a0k\u00ebto mund t\u00eb rezultojn\u00eb m\u00eb t\u00eb ul\u00ebta se tatimi q\u00eb do t\u00eb paguante kompania p\u00ebr t\u00eb nj\u00ebjt\u00ebn shum\u00eb.<\/p>\n\n\n\n

Si funksionon kjo?\u00a0Shqip\u00ebria aplikon nj\u00eb skem\u00eb progresive p\u00ebr tatimin mbi t\u00eb ardhurat nga paga. Aktualisht (2025),\u00a0paga mujore deri n\u00eb 50,000 lek\u00eb tatohet me 0%, shuma mbi k\u00ebt\u00eb nivel tatohet me 13% deri n\u00eb nj\u00eb tavan, dhe p\u00ebr pagat shum\u00eb t\u00eb larta aplikohet edhe norma 23%<\/a> . Gjithashtu, kontributet e sigurimeve shoq\u00ebrore kan\u00eb nj\u00eb\u00a0tavan mbi pag\u00ebn 176,416 lek\u00eb\u00a0n\u00eb muaj \u2013 mbi k\u00ebt\u00eb nivel,\u00a0nuk paguhen m\u00eb kontribute pensioni <\/a>. Kjo do t\u00eb thot\u00eb se, n\u00ebse jepni nj\u00eb shp\u00ebrblim shum\u00eb t\u00eb lart\u00eb,\u00a0pjesa mbi ~176 mij\u00eb lek\u00eb\u00a0nuk<\/em>\u00a0mbart kosto shtes\u00eb p\u00ebr sigurimet shoq\u00ebrore (vet\u00ebm tatimi personal dhe sigurimi sh\u00ebndet\u00ebsor do llogariten pa kufi ).<\/p>\n\n\n\n

Shembull 2<\/strong><\/h2>\n\n\n\n

Supozoni q\u00eb kompania juaj ka realizuar\u00a0fitim para tatimit 1,000,000 lek\u00eb\u00a0p\u00ebr 2025. Tatimi mbi fitimin (15%) do t\u00eb ishte\u00a0150,000 lek\u00eb, duke l\u00ebn\u00eb 850,000 lek\u00eb fitim pas tatimit n\u00eb kompani. Tani, imagjinoni se para mbylljes s\u00eb vitit, ju vendosni t\u2019i jepni vetes nj\u00eb\u00a0bonus\u00a0prej\u00a0200,000 lek\u00eb\u00a0(bruto) si administrator p\u00ebr pun\u00ebn e b\u00ebr\u00eb gjat\u00eb vitit. Si ndikon kjo?<\/p>\n\n\n\n

P\u00ebr kompanin\u00eb<\/strong><\/h3>\n\n\n\n

Shpenzimi i pag\u00ebs shtes\u00eb (plus sigurimet shoq\u00ebrore t\u00eb pun\u00ebdh\u00ebn\u00ebsit)\u00a0zvog\u00eblon fitimin e tatuesh\u00ebm. N\u00eb vend q\u00eb t\u00eb tatohet 1,000,000 lek\u00eb, tani kompania do t\u00eb tatohet p\u00ebr rreth\u00a0800,000 lek\u00eb. Tatimi mbi fitimin bie nga 150,000 lek\u00eb n\u00eb\u00a0~120,000 lek\u00eb\u00a0\u2013 pra kompania\u00a0kursen ~30,000 lek\u00eb\u00a0tatim-fitimi fal\u00eb pages\u00ebs s\u00eb bonusit. Kjo shum\u00eb prej 30 mij\u00eb lek\u00ebsh praktikisht\u00a0i \u00ebsht\u00eb transferuar shtetit nga kompania te individi\u00a0(ju), por do ta shohim m\u00eb posht\u00eb efektin neto.<\/p>\n\n\n\n

P\u00ebr ju (administratorin)<\/strong><\/h3>\n\n\n\n

Mbi pag\u00ebn shtes\u00eb prej 200,000 lek\u00ebsh do t\u00eb llogariten detyrimet personale. Duke qen\u00eb se 200,000 lek\u00eb n\u00eb muaj kalojn\u00eb pragun e tatimit, nj\u00eb pjes\u00eb e pag\u00ebs tatohet me 13% dhe pjesa mbi nj\u00eb nivel t\u00eb caktuar me 23%. Llogaritja e TAP, sipas skem\u00ebs aktuale, do t\u00eb ishte p\u00ebraf\u00ebrsisht:\u00a0(200,000 \u2013 50,000) \u00d7 13% + (pjesa mbi nj\u00eb prag m\u00eb t\u00eb lart\u00eb me 23%…)\u00a0q\u00eb rezulton rreth\u00a020,000 lek\u00eb\u00a0tatim personal (TAP). Gjithashtu, do t\u00eb paguhen kontributet e sigurimeve:\u00a09.5%\u00a0nga ana juaj dhe\u00a015%\u00a0nga kompania mbi pag\u00ebn deri n\u00eb 176,416 lek\u00eb<\/a> (pjesa mbi k\u00ebt\u00eb kufi nuk paguan p\u00ebr sigurime shoq\u00ebrore), si dhe\u00a01.7%\u00a0+\u00a01.7%\u00a0sigurim sh\u00ebndet\u00ebsor p\u00ebr gjith\u00eb shum\u00ebn. N\u00eb vler\u00eb, kontributet shoq\u00ebrore do jen\u00eb ~42,000 lek\u00eb\u00a0(pun\u00ebdh\u00ebn\u00ebs + pun\u00ebmarr\u00ebs p\u00ebr 176 mij\u00eb lek\u00ebt e para) dhe kontributet sh\u00ebndet\u00ebsore ~3,400 lek\u00eb\u00a0(1.7% + 1.7% e 200 mij\u00eb lek\u00ebve).\u00a0 N\u00eb total, nga 200,000 lek\u00eb bonus, rreth\u00a065,400 lek\u00eb\u00a0shkojn\u00eb p\u00ebr tatimin dhe sigurimet,\u00a0ju p\u00ebrfitoni ~134,600 lek\u00eb neto\u00a0n\u00eb llogarin\u00eb tuaj, nd\u00ebrsa\u00a0kompania redukton tatimin e saj me 30,000 lek\u00eb.<\/p>\n\n\n\n

Rezultati neto<\/strong><\/h3>\n\n\n\n

Pa dh\u00ebn\u00eb bonus, do t\u00eb kishit 0 lek\u00eb personalisht dhe kompania 850,000 lek\u00eb pas tatimit. Duke dh\u00ebn\u00eb bonus, ju keni tani\u00a0134,600 lek\u00eb n\u00eb xhepin tuaj\u00a0si pag\u00eb neto, dhe kompania ka ~680,000 lek\u00eb\u00a0fitim pas tatimit t\u00eb kompanis\u00eb (800,000 lek\u00eb fitim i tatuesh\u00ebm \u2013 120,000 tatim = 680,000).\u00a0Totali i taksave\u00a0t\u00eb paguara (kompani + individ) me bonus \u00ebsht\u00eb rreth 120,000 + 65,400 =\u00a0185,400 lek\u00eb, kundrejt 150,000 lek\u00eb q\u00eb do paguheshin vet\u00ebm si tatim-fitimi pa bonus. Pra, n\u00eb k\u00ebt\u00eb skenar specifik, duket se jan\u00eb paguar ca m\u00eb shum\u00eb taksa gjithsej,\u00a0por kujtoni q\u00eb q\u00ebllimi ishte t\u00eb nxirrnit para nga biznesi juaj\u00a0p\u00ebr p\u00ebrdorim personal.\u00a0Alternativa pa bonus p\u00ebr t\u00eb nxjerr\u00eb 134,600 lek\u00eb neto do ishte shp\u00ebrndarja e dividendit, ku kompania fillimisht paguan 150,000 tatim-fitimi dhe pastaj ju duhet t\u00eb t\u00ebrhiqnit dividend bruto ~146,000 lek\u00eb (mbi t\u00eb cilin 8% tatim ~11,700 lek\u00eb) p\u00ebr t\u00eb marr\u00eb po ~134,300 lek\u00eb neto. N\u00eb at\u00eb rast totali i taksave do ishte ~161,700 lek\u00eb (150,000 + 11,700).\u00a0<\/p>\n\n\n\n

Krahasuar me dividendin, opsioni i pag\u00ebs ju kushtoi pak m\u00eb shum\u00eb taksa n\u00eb total\u00a0n\u00eb k\u00ebt\u00eb shembull (185 mij\u00eb vs 162 mij\u00eb), p\u00ebr shkak t\u00eb kontributeve shoq\u00ebrore,\u00a0por<\/em>\u00a0ka skenar\u00eb ku diferenca anon n\u00eb favor t\u00eb pag\u00ebs \u2013 p.sh. n\u00ebse s\u2019keni shp\u00ebrndar\u00eb fitim dhe do kishit paguar 15% tatim-fitimi gjithsesi, nj\u00eb pjes\u00eb t\u00eb atij tatimi mund ta \u201ctransferoni\u201d tek paga juaj me norm\u00eb 0% a 13%.\u00a0N\u00eb praktik\u00eb, vendimi p\u00ebr pag\u00ebn e administratorit duhet llogaritur rast pas rasti, por si rregull:\u00a0shfryt\u00ebzoni kufijt\u00eb e ul\u00ebt tatimor\u00eb\u00a0(p.sh. pag\u00ebn baz\u00eb pa tatim deri 50 mij\u00eb lek\u00eb dhe fash\u00ebn 13%) p\u00ebr veten apo familjar\u00ebt e p\u00ebrfshir\u00eb n\u00eb biznes. Kjo siguron q\u00eb nj\u00eb pjes\u00eb e fitimit t\u00eb dal\u00eb si\u00a0shpenzim i zbritsh\u00ebm\u00a0(pag\u00eb) dhe t\u2019i n\u00ebnshtrohet nj\u00eb tatimi personal m\u00eb t\u00eb ul\u00ebt sesa 15% i tatim-fitimit.<\/p>\n\n\n\n

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Kujdes:\u00a0Rritja e pag\u00ebs s\u00eb administratorit duhet t\u00eb ket\u00eb\u00a0justifikim real ekonomik. Mos e rrisni artificialisht pag\u00ebn (p.sh. n\u00eb qiell) vet\u00ebm p\u00ebr t\u00eb ulur tatimin, sepse mund t\u00eb t\u00ebrhiqni v\u00ebmendjen e administrat\u00ebs tatimore. Gjithashtu, mbani parasysh koston e kontributeve shoq\u00ebrore \u2013\u00a0pagat deri n\u00eb nj\u00eb nivel paguajn\u00eb sigurime, pastaj kostoja shtes\u00eb bie\u00a0fal\u00eb tavanit<\/a>. Konsultohuni me kontabilistin ose konsulentin tuaj tatimor p\u00ebr t\u00eb\u00a0gjetur shum\u00ebn optimale t\u00eb bonusit\u00a0q\u00eb maksimizon p\u00ebrfitimin tuaj neto pa r\u00ebnduar kompanin\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

Blerja e shpenzimeve t\u00eb njohura si kosto para mbylljes s\u00eb vitit<\/h1>\n\n\n\n

\u201cHarxho q\u00eb t\u00eb kursesh\u201d \u2013 deri diku kjo \u00ebsht\u00eb e v\u00ebrtet\u00eb kur vjen puna te taksat.\u00a0N\u00ebse biznesi juaj ka nevoj\u00eb p\u00ebr pajisje, inventar, ose shpenzime t\u00eb tjera operacionale,\u00a0b\u00ebjini k\u00ebto blerje para 31 dhjetorit\u00a0n\u00eb vend q\u00eb t\u2019i shtyni p\u00ebr vitin e ardhsh\u00ebm. Arsyeja \u00ebsht\u00eb e thjesht\u00eb:\u00a0shpenzimet e ligjshme t\u00eb biznesit zbriten nga t\u00eb ardhurat tuaja, duke ulur fitimin e tatuesh\u00ebm. M\u00eb pak fitim i tatuesh\u00ebm do t\u00eb \u03c0\u03c0thot\u00eb\u00a0m\u00eb pak tatim mbi fitimin p\u00ebr vitin 2025.<\/p>\n\n\n\n

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Sipas legjislacionit tatimor,\u00a0\u00e7do shpenzim biznesi q\u00eb \u00ebsht\u00eb real, i nevojsh\u00ebm p\u00ebr aktivitetin ekonomik dhe i dokumentuar me fatur\u00eb, \u00ebsht\u00eb i zbritsh\u00ebm\u00a0nga t\u00eb ardhurat<\/a>. Kjo p\u00ebrfshin blerjen e mallrave p\u00ebr rishitje, l\u00ebnd\u00ebve t\u00eb para, materialeve t\u00eb zyr\u00ebs, karburantit, mir\u00ebmbajtjes, sh\u00ebrbimeve t\u00eb marketingut, trajnimet, udh\u00ebtimet e pun\u00ebs, etj. (Sh\u00ebnim:<\/em>\u00a0Disa shpenzime kan\u00eb kufizime ose trajtim t\u00eb ve\u00e7ant\u00eb, p.sh. n\u00ebse blini nj\u00eb\u00a0aktiv afatgjat\u00eb\u00a0si makineri apo kompjuter, kostoja nuk zbritet e gjitha menj\u00ebher\u00eb, por p\u00ebrmes\u00a0amortizimit\u00a0nd\u00ebr vite<\/a>. Gjithsesi, edhe nisja e amortizimit k\u00ebt\u00eb vit \u00ebsht\u00eb m\u00eb mir\u00eb sesa ta filloni vitin tjet\u00ebr.)<\/p>\n<\/blockquote>\n\n\n\n

Shembull 3<\/strong><\/h2>\n\n\n\n

Biznesi juaj parashikon nj\u00eb\u00a0fitim prej 800,000 lek\u00ebsh\u00a0p\u00ebr 2025. Norma e tatim-fitimit p\u00ebr ju \u00ebsht\u00eb 15%, q\u00eb do t\u00eb thot\u00eb\u00a0120,000 lek\u00eb tatim\u00a0p\u00ebr t\u2019u paguar. Tani, supozoni se kompania\u00a0ka nevoj\u00eb p\u00ebr nj\u00eb furgon t\u00eb ri\u00a0p\u00ebr shp\u00ebrndarje, ose p\u00ebr t\u00eb\u00a0bler\u00eb furnizime dhe pajisje zyre\u00a0p\u00ebr vitin e ardhsh\u00ebm. Kostoja totale e k\u00ebtyre investimeve \u00ebsht\u00eb, le t\u00eb themi,\u00a0300,000 lek\u00eb. N\u00ebse i realizoni k\u00ebto blerje n\u00eb dhjetor 2025 dhe faturat regjistrohen n\u00eb kontabilitetin e k\u00ebtij viti,\u00a0fitimi juaj tatimor zbret n\u00eb 500,000 lek\u00eb. K\u00ebshtu, tatimi mbi fitimin do t\u00eb jet\u00eb vet\u00ebm\u00a075,000 lek\u00eb.\u00a0Keni kursyer 45,000 lek\u00eb taksa\u00a0duke b\u00ebr\u00eb k\u00ebto shpenzime tani, n\u00eb vend q\u00eb t\u2019i shtynit p\u00ebr pas janarit.<\/p>\n\n\n\n

Natyrisht,\u00a0arsyeja kryesore p\u00ebr t\u2019i b\u00ebr\u00eb k\u00ebto shpenzime duhet t\u00eb jet\u00eb nevoja reale\u00a0e biznesit tuaj, jo thjesht evitimi i taksave.\u00a0Mos shpenzoni para kot\u00a0vet\u00ebm p\u00ebr t\u00eb ulur taksat, sepse n\u00eb fund t\u00eb dit\u00ebs,\u00a0m\u00eb mir\u00eb t\u00eb paguash 15% taks\u00eb dhe t\u00eb mbash 85% n\u00eb xhep, sesa t\u00eb shpenzosh 100% kot. Por n\u00ebse keni planifikuar gjithsesi investime apo blerje t\u00eb caktuara p\u00ebr fillimin e 2026,\u00a0shikoni n\u00ebse mund t\u2019i p\u00ebrshpejtoni\u00a0n\u00eb fund t\u00eb 2025-\u00ebs. P\u00ebrve\u00e7 uljes s\u00eb tatimit, do t\u00eb hyni n\u00eb vitin e ri me\u00a0pajisje\/mallra gati p\u00ebr p\u00ebrdorim\u00a0dhe me nj\u00eb fillim t\u00eb mbar\u00eb.<\/p>\n\n\n\n

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K\u00ebshill\u00eb:\u00a0Sigurohuni q\u00eb \u00e7do shpenzim i b\u00ebr\u00eb\u00a0t\u00eb jet\u00eb i dokumentuar me fatur\u00eb tatimore\u00a0ose dokument tjet\u00ebr ligjor. Administrata tatimore k\u00ebrkon\u00a0justifikim me dokumente\u00a0p\u00ebr \u00e7do zbritje. P\u00ebr bizneset e fiskalizuara, kini kujdes q\u00eb faturat e blerjes\u00a0t\u00eb jen\u00eb l\u00ebshuar dhe futur n\u00eb sistemin e fiskalizimit\u00a0brenda afateve.\u00a0P.sh. n\u00ebse blini di\u00e7ka m\u00eb 30 dhjetor, k\u00ebrkojini furnitorit ta fiskalizoj\u00eb menj\u00ebher\u00eb fatur\u00ebn.<\/em>\u00a0N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, shpenzimi do t\u00eb njihet n\u00eb vitin 2025 dhe do t\u2019ju ul\u00eb tatimin e atij viti.<\/p>\n<\/blockquote>\n\n\n\n

Regjistrimi i faturave t\u00eb pap\u00ebrfshira (mos lini asnj\u00eb shpenzim pa hedhur!)<\/h1>\n\n\n\n

Shpesh her\u00eb, gjat\u00eb vrullit t\u00eb pun\u00ebs,\u00a0disa fatura \u201chumbasin\u201d rrug\u00ebs: fatura t\u00eb furnitor\u00ebve q\u00eb nuk na kan\u00eb ardhur n\u00eb koh\u00eb, fatura t\u00eb harruara n\u00ebp\u00ebr email, ndonj\u00eb shpenzim i vog\u00ebl i b\u00ebr\u00eb nga xhepi pa e pasqyruar, etj.\u00a0Fundi i vitit \u00ebsht\u00eb koha t\u00eb b\u00ebni nj\u00eb inventar\u00a0t\u00eb plot\u00eb t\u00eb dokumentacionit tuaj financiar dhe t\u00eb siguroheni q\u00eb\u00a0\u00e7do fatur\u00eb e vitit 2025 \u00ebsht\u00eb regjistruar n\u00eb kontabilitet. \u00c7do shpenzim i ligjsh\u00ebm q\u00eb keni b\u00ebr\u00eb, por nuk e keni hedhur ende, n\u00ebse nuk regjistrohet deri m\u00eb 31 dhjetor,\u00a0nuk do t\u2019ju ul\u00eb dot tatimin\u00a0kur t\u00eb llogariten pasqyrat financiare.<\/p>\n\n\n\n

Rishikoni dhe rakordoni t\u00eb gjitha blerjet mujore. Krahasoni ekstraktet bankare me regjistrimet; k\u00ebrkoni p\u00ebr pagesa q\u00eb kan\u00eb dal\u00eb nga llogaria por q\u00eb s\u2019kan\u00eb fatur\u00eb n\u00eb librat tuaj. Gjithashtu kontrolloni\u00a0ark\u00ebn: n\u00ebse keni b\u00ebr\u00eb shpenzime kesh (si karburant, posta, dietat e udh\u00ebtimit) sigurohuni q\u00eb i keni dokumentuar me fatur\u00eb tatimore ose mandat.\u00a0Kontakti furnitor\u00ebt\u00a0p\u00ebr \u00e7do fatur\u00eb t\u00eb munguar (shpesh ata mund t\u2019ua rifornizojn\u00eb kopjen ose ta rifiskalizojn\u00eb n\u00ebse s\u2019\u00ebsht\u00eb l\u00ebshuar fare). Po ashtu, sigurohuni q\u00eb keni\u00a0l\u00ebshuar t\u00eb gjitha faturat e shitjes\u00a0p\u00ebr mallrat apo sh\u00ebrbimet e ofruara \u2013 n\u00ebse keni l\u00ebn\u00eb pa l\u00ebshuar ndonj\u00eb fatur\u00eb te klient\u00ebt, l\u00ebshojeni para mbylljes s\u00eb vitit (p\u00ebrndryshe mund t\u00eb keni telashe me TVSH-n\u00eb ose z\u00ebrat e t\u00eb ardhurave).<\/p>\n\n\n\n

Shembull 4<\/strong><\/h2>\n\n\n\n

Nj\u00eb kompani zbulon gjat\u00eb kontrollit se ka\u00a0nj\u00eb fatur\u00eb qiraje prej 50,000 lek\u00ebsh\u00a0(p\u00ebr dhjetorin) q\u00eb ende s\u2019\u00ebsht\u00eb futur n\u00eb librat e saj, ndoshta sepse pagesa b\u00ebhet n\u00eb fillim t\u00eb janarit por shpenzimi i p\u00ebrket dhjetorit. Duke e\u00a0regjistruar k\u00ebt\u00eb fatur\u00eb qiraje n\u00eb dhjetor, kompania i\u00a0ul 50,000 lek\u00eb nga fitimi i vitit. Si rezultat,\u00a0kursen 7,500 lek\u00eb tatim-fitimi\u00a0(n\u00ebse \u00ebsht\u00eb tatimpaguese n\u00eb norm\u00ebn 15%). Nj\u00eb shum\u00eb modeste, por kujtoni:\u00a0shum\u00eb gur\u00eb b\u00ebjn\u00eb mur. N\u00ebse gjeni disa fatura t\u00eb ngjashme (energjia, telefoni, mir\u00ebmbajtje, furnizime zyre etj.), efekti total mund t\u00eb jet\u00eb i ndjesh\u00ebm.<\/p>\n\n\n\n

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Mos harroni:\u00a0Edhe n\u00ebse keni harruar ndonj\u00eb fatur\u00eb dhe e kapni gabimin n\u00eb janar,\u00a0\u00ebsht\u00eb tep\u00ebr von\u00eb\u00a0p\u00ebr ta futur si shpenzim t\u00eb vitit t\u00eb kaluar. Pas mbylljes s\u00eb vitit, do t\u2019ju duhet ta pasqyroni n\u00eb rezultatin e 2026-\u00ebs, pra\u00a0nuk ju ndihmon dot p\u00ebr tatimin e 2025-\u00ebs. Prandaj b\u00ebni\u00a0kujdes paraprakisht. Shfryt\u00ebzojeni dhjetorin p\u00ebr t\u00eb \u201cpastruar\u201d t\u00eb gjitha gabimet e vogla n\u00eb dokumentacion. Kjo gjithashtu e b\u00ebn\u00a0bilancin vjetor m\u00eb t\u00eb sakt\u00ebdhe ju v\u00eb n\u00eb nj\u00eb pozit\u00eb m\u00eb t\u00eb mir\u00eb n\u00eb rast se keni kontrolle apo verifikime nga tatimet vitin e ardhsh\u00ebm.<\/p>\n<\/blockquote>\n\n\n\n

Kalimi nga person fizik (biznes i vet\u00ebpun\u00ebsuar) n\u00eb sh.p.k.<\/h1>\n\n\n\n

Forma ligjore e biznesit tuaj\u00a0ndikon ndjesh\u00ebm n\u00eb m\u00ebnyr\u00ebn si tatohet fitimi. Shum\u00eb biznese t\u00eb mesme n\u00eb Shqip\u00ebri fillojn\u00eb si\u00a0persona fizik\u00eb\u00a0(biznes i vog\u00ebl i regjistruar n\u00eb emrin e individit) sepse \u00ebsht\u00eb m\u00eb e thjesht\u00eb p\u00ebr t\u2019u hapur dhe menaxhuar n\u00eb fillim. Megjithat\u00eb, me\u00a0rritjen e xhiros dhe fitimeve, forma e personit fizik mund t\u00eb b\u00ebhet\u00a0m\u00eb e kushtueshme tatimisht\u00a0krahasuar me nj\u00eb\u00a0shoq\u00ebri me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (sh.p.k.). Ligji i ri nr. 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d solli nj\u00eb ndryshim t\u00eb madh:\u00a0persona fizik\u00eb q\u00eb realizojn\u00eb fitime t\u00eb larta tani tatohen me shkall\u00eb progresive deri n\u00eb 23%\u00a0mbi fitimin neto . Nd\u00ebrkoh\u00eb, nj\u00eb sh.p.k. (apo sh.a.) paguan nj\u00eb\u00a0tatim fiks 15% mbi fitimin\u00a0dhe m\u00eb pas,\u00a0vet\u00ebm n\u00ebse shp\u00ebrndan dividend, paguan tatimin 8% mbi fitimin e shp\u00ebrndar\u00eb.<\/a> Kjo do t\u00eb thot\u00eb se nj\u00eb sh.p.k.\u00a0mund t\u00eb zgjedh\u00eb t\u00eb mos shp\u00ebrndaj\u00eb fitimin\u00a0dhe n\u00eb at\u00eb rast nuk paguan fare 8%\u00a0\u2013 praktikisht,\u00a0mund ta kufizoj\u00eb barr\u00ebn tatimore totale n\u00eb 15%, pavar\u00ebsisht sa i lart\u00eb \u00ebsht\u00eb fitimi, duke e l\u00ebn\u00eb fitimin brenda kompanis\u00eb.<\/p>\n\n\n\n

Kur ia vlen t\u00eb kalosh n\u00eb sh.p.k.?\u00a0N\u00eb p\u00ebrgjith\u00ebsi,\u00a0n\u00ebse biznesi juaj ka tejkaluar nivelin e \u201cbiznesit t\u00eb vog\u00ebl\u201d\u00a0(aktualisht xhiro > 14 milion\u00eb lek\u00eb n\u00eb vit) dhe gjeneron fitime t\u00eb konsiderueshme,\u00a0duhet seriozisht t\u00eb shqyrtoni kalimin n\u00eb sh.p.k.. Kjo sepse mbi at\u00eb prag, si person fizik\u00a0do t\u00eb paguani 15% deri n\u00eb 14 milion\u00eb lek\u00eb fitim dhe 23% mbi pjes\u00ebn mbi k\u00ebt\u00eb . Praktikisht, totali i tatimit tuaj personal mund t\u2019i afrohet ~20% ose m\u00eb shum\u00eb t\u00eb fitimit (n\u00eb var\u00ebsi t\u00eb shum\u00ebs). Nd\u00ebrsa si sh.p.k.,\u00a0mbeteni tek 15% e fitimit\u00a0(n\u00ebse s\u2019shp\u00ebrndani dividend menj\u00ebher\u00eb). Edhe n\u00ebse shp\u00ebrndani t\u00eb gjith\u00eb fitimin,\u00a0efektivisht paguani ~21.8% n\u00eb total\u00a0(15% + 8% t\u00eb pjes\u00ebs s\u00eb mbetur<\/a>) \u2013 kjo \u00ebsht\u00eb e ngjashme me skem\u00ebn progresive 15%\/23%, por\u00a0ndryshimi kryesor \u00ebsht\u00eb fleksibiliteti: ju\u00a0mund t\u00eb zgjidhni\u00a0t\u00eb mos e paguani menj\u00ebher\u00eb at\u00eb 8%, n\u00ebse doni ta reinvestoni fitimin.<\/p>\n\n\n\n

Shembull 5<\/strong><\/h2>\n\n\n\n

Supozoni nj\u00eb biznes me\u00a0fitim vjetor 20,000,000 lek\u00eb\u00a0(nga nj\u00eb aktivitet me xhiro mbi pragun e biznesit t\u00eb vog\u00ebl). Tabela e m\u00ebposhtme tregon taksat e p\u00ebraf\u00ebrta q\u00eb do t\u00eb paguheshin si\u00a0person fizik\u00a0krahasuar me\u00a0sh.p.k.\u00a0n\u00eb t\u00eb nj\u00ebjtin skenar:<\/p>\n\n\n\n

Skenari (Fitim = 20,000,000 lek\u00eb)<\/strong><\/th>Person Fizik<\/strong> (i vet\u00ebpun\u00ebsuar)<\/th>Shoq\u00ebri (sh.p.k.)<\/strong> me shp\u00ebrndarje fitimi<\/em><\/th>Shoq\u00ebri (sh.p.k.)<\/strong> pa shp\u00ebrndarje fitimi<\/em><\/th><\/tr><\/thead>
Tatim mbi fitimin<\/strong><\/td>15% deri 14 mln = 2,100,000 lek\u00eb; +23% mbi 6 mln = 1,380,000 lek\u00eb .\u00a0Gjithsej: 3,480,000 lek\u00eb<\/strong><\/td>15% mbi 20 mln = 3,000,000 lek\u00eb<\/strong><\/td>15% mbi 20 mln = 3,000,000 lek\u00eb<\/strong><\/td><\/tr>
Tatim mbi dividendin<\/strong><\/td>Nuk aplikohet<\/em> (personi fizik s\u2019ka dividend t\u00eb ve\u00e7ant\u00eb)<\/td>8% mbi (20 mln \u2212 3 mln) = 1,360,000 lek\u00eb<\/strong><\/td>0 lek\u00eb<\/strong>\u00a0(fitimi nuk shp\u00ebrndahet, mbahet i gjitha n\u00eb kompani)<\/td><\/tr>
Gjithsej tatime (fitim + dividend)<\/strong><\/td>3,480,000 lek\u00eb<\/strong><\/td>4,360,000 lek\u00eb<\/strong><\/td>3,000,000 lek\u00eb<\/strong><\/td><\/tr>
Tatim efektiv (% e fitimit)<\/strong><\/td>17.4%<\/strong> (mesatarja progresive)<\/td>21.8%<\/strong> (n\u00ebse shp\u00ebrndahet i gjith\u00eb fitimi)<\/td>15%<\/strong> (vet\u00ebm tatim-fitimi, fitimi i papaguar si dividend)<\/td><\/tr>
Fitimi neto pas tatimeve<\/strong><\/td>16,520,000 lek\u00eb<\/strong> (i gjitha i tatuesh\u00ebm personalisht)<\/td>15,640,000 lek\u00eb<\/strong> neto tek pronari (pas tatimeve, n\u00ebse shp\u00ebrndahet i gjith\u00eb)<\/td>17,000,000 lek\u00eb<\/strong> brenda kompanis\u00eb (e disponueshme p\u00ebr investim ose shp\u00ebrndar\u00eb n\u00eb t\u00eb ardhmen)<\/em><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Si\u00e7 shihet,\u00a0si person fizik paguani 3.48 milion\u00eb lek\u00eb tatim\u00a0dhe ju mbeten ~16.52 mln lek\u00eb neto. N\u00eb nj\u00eb sh.p.k., kompania do paguante 3 mln lek\u00eb tatim-fitimi.\u00a0N\u00ebse vendosni t\u2019i shp\u00ebrndani t\u00eb gjitha fitimet, do paguani dhe 1.36 mln lek\u00eb tatim dividend, duke marr\u00eb ~15.64 mln lek\u00eb neto si ortak. Kjo duket pak m\u00eb pak se sa merr personi fizik (16.52 mln) n\u00eb k\u00ebt\u00eb rast kur\u00a0shp\u00ebrndahet i gjith\u00eb fitimi<\/em>.\u00a0Por avantazhi i sh.p.k. \u00ebsht\u00eb tek kolona e fundit:\u00a0ju\u00a0s\u2019jeni t\u00eb detyruar t\u2019i shp\u00ebrndani t\u00eb gjitha fitimet. Mund t\u00eb zgjidhni, fjala vjen, t\u00eb\u00a0shp\u00ebrndani vet\u00ebm nj\u00eb pjes\u00eb\u00a0(p.sh. 50%) dhe pjes\u00ebn tjet\u00ebr ta mbani si kapital p\u00ebr zgjerimin e biznesit. N\u00eb at\u00eb rast, tatimi i dividendit do t\u00eb aplikohej vet\u00ebm mbi pjes\u00ebn e shp\u00ebrndar\u00eb. Ose mund t\u00eb\u00a0mos ndani fare fitim at\u00eb vit\u00a0\u2013 dhe thjesht paguani 15% tatim-fitimi (3,000,000 lek\u00eb).\u00a0Diferenca \u00ebsht\u00eb n\u00eb fleksibilitetin dhe planifikimin afatgjat\u00eb:\u00a0nj\u00eb person fizik e ka t\u00eb \u201cvulosur\u201d tatimin e lart\u00eb sapo kalon pragun, kurse nj\u00eb sh.p.k. mund t\u00eb\u00a0planifikoj\u00eb shp\u00ebrndarjet e fitimit n\u00eb vitet me taksa m\u00eb t\u00eb ul\u00ebta\u00a0ose sipas nevojave personale t\u00eb pronarit.<\/p>\n\n\n\n

P\u00ebrve\u00e7 aspektit tatimor, kalimi n\u00eb sh.p.k. sjell edhe\u00a0p\u00ebrfitime t\u00eb tjera: p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (mbrojtje e pasuris\u00eb personale nga borxhet e biznesit), mund\u00ebsi p\u00ebr t\u00eb shtuar ortak\u00eb investitor\u00eb n\u00eb t\u00eb ardhmen,\u00a0rritje reputacioni\u00a0(sh.p.k.-t\u00eb duken m\u00eb \u201cformale\u201d), etj. Sigurisht, administrimi i nj\u00eb sh.p.k.-je k\u00ebrkon pak m\u00eb shum\u00eb burokraci (p.sh. mbajtje kontabiliteti me standarde, dor\u00ebzim bilanci vjetor, etj.), por k\u00ebto jan\u00eb kosto relativisht t\u00eb vogla krahasuar me\u00a0p\u00ebrfitimet tatimore dhe ligjore.<\/p>\n\n\n\n

\n

K\u00ebshill\u00eb:\u00a0Analizoni fitimet dhe planet tuaja afatgjata.\u00a0N\u00ebse biznesi juaj po rritet\u00a0dhe po i afrohet (ose e ka tejkaluar) pragut t\u00eb bizneseve t\u00eb vogla, bisedoni me nj\u00eb ekspert tatimor p\u00ebr\u00a0procedur\u00ebn e kalimit n\u00eb sh.p.k.N\u00eb fakt, ky vendim mund t\u00eb merret\u00a0para<\/em>\u00a031 dhjetorit n\u00eb m\u00ebnyr\u00eb q\u00eb\u00a02025-ta t\u2019ju gjej\u00eb me form\u00ebn e religjore. Regjistrimi i nj\u00eb sh.p.k. t\u00eb re ose\u00a0transformimi i personit fizik n\u00eb sh.p.k.\u00a0mund t\u00eb b\u00ebhet brenda disa dit\u00ebsh n\u00eb QKB. N\u00eb nj\u00eb postim tonin t\u00eb m\u00ebparsh\u00ebm kemi trajtuar detajet dhe krahasimet mes personit fizik dhe shoq\u00ebris\u00eb\u00a0\u2013 por thelbi \u00ebsht\u00eb:\u00a0i vetmi ndryshim i madh n\u00eb taksa mes dy formave \u00ebsht\u00eb tatimi i dividendit. Prandaj, konsiderojeni k\u00ebt\u00eb hap si nj\u00eb\u00a0investim p\u00ebr kursime tatimore n\u00eb vitet e ardhshme.<\/p>\n<\/blockquote>\n\n\n\n

P\u00ebrfundim<\/h1>\n\n\n\n

Si pronar biznesi,\u00a0nuk keni pse t\u00eb jeni ekonomist\u00a0p\u00ebr t\u00eb marr\u00eb vendime t\u00eb zgjuara tatimore. T\u00eb pes\u00eb hapat e m\u00ebsip\u00ebrm \u2013\u00a0planifikimi i dividendit, optimizimi i pag\u00ebs suaj, shfryt\u00ebzimi i shpenzimeve t\u00eb zbritshme, rregullimi i dokumentacionit dhe zgjedhja e form\u00ebs s\u00eb duhur ligjore\u00a0\u2013 mund t\u00eb b\u00ebjn\u00eb diferenc\u00ebn midis nj\u00eb viti financiar mesatar dhe nj\u00eb viti t\u00eb shk\u00eblqyer ku\u00a0keni kursyer mij\u00ebra euro taksa. M\u00eb e r\u00ebnd\u00ebsishmja, k\u00ebto masa ju ndihmojn\u00eb t\u00eb\u00a0flini rehat, duke ditur q\u00eb i keni pun\u00ebt n\u00eb rregull me shtetin dhe nuk po paguani m\u00eb shum\u00eb detyrime se\u00e7 ju takon me ligj.<\/p>\n\n\n\n

Mos harroni se\u00a0planifikimi tatimor \u00ebsht\u00eb nj\u00eb proces i vazhduesh\u00ebm. \u00c7do vit duhet rishikuar, sepse ligjet mund t\u00eb ndryshojn\u00eb (si\u00e7 ndryshuan p\u00ebr personat fizik\u00eb), rrethanat e biznesit ndryshojn\u00eb, dhe mund t\u00eb dalin mund\u00ebsi t\u00eb reja p\u00ebr optimizim. N\u00ebse ndiheni t\u00eb pasigurt p\u00ebr ndonj\u00eb hap,\u00a0mos ngurroni t\u00eb k\u00ebrkoni ndihm\u00eb profesionale. Nj\u00eb\u00a0konsult\u00eb me ekspert\u00ebt tan\u00eb te AlProfit\u00a0mund t\u2019ju siguroj\u00eb q\u00eb po i b\u00ebni gj\u00ebrat si duhet dhe po shfryt\u00ebzoni \u00e7do mund\u00ebsi kursimi tatimor.\u00a0Kontaktoni AlProfit\u00a0sot p\u00ebr t\u00eb diskutuar rreth situat\u00ebs suaj specifike \u2013 ne do t\u2019ju ndihmojm\u00eb t\u00eb krijoni nj\u00eb plan tatimor t\u00eb personalizuar p\u00ebr 2025-\u00ebn, n\u00eb m\u00ebnyr\u00eb q\u00eb\u00a0ju t\u00eb fokusoheni te rritja e biznesit, nd\u00ebrsa ne kujdesemi q\u00eb t\u00eb paguani ve\u00e7se at\u00eb q\u00eb ju takon. <\/p>\n\n\n\n

\n

Mos e lini p\u00ebr n\u00eb minut\u00ebn e fundit: sa m\u00eb her\u00ebt t\u00eb veproni, aq m\u00eb i madh do t\u00eb jet\u00eb kursimi juaj!<\/p>\n<\/blockquote>\n\n\n\n

N\u00ebse d\u00ebshironi t\u00eb m\u00ebsoni m\u00eb shum\u00eb rreth temave t\u00eb diskutuara, hidhini nj\u00eb sy artikujve tan\u00eb t\u00eb tjer\u00eb si\u00a0\u201cTatimi mbi Dividend\u00ebt 2025: Shp\u00ebrndarja e Fitimeve n\u00eb Shqip\u00ebri<\/a>\u201d<\/strong>\u00a0(udh\u00ebzues i detajuar mbi procedurat dhe shembujt e dividendit), ose artikullit\u00a0\u201cA duhet t\u00eb regjistrohem si person fizik apo si shoq\u00ebri?<\/a>\u201d<\/strong>\u00a0(analiz\u00eb e avantazheve tatimore dhe praktike t\u00eb secil\u00ebs form\u00eb). K\u00ebto burime do t\u2019ju japin nj\u00eb kuptim edhe m\u00eb t\u00eb plot\u00eb p\u00ebr\u00a0planifikimin tatimor n\u00eb Shqip\u00ebri\u00a0dhe si ta zbatosh at\u00eb me sukses.<\/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":"

Planifikimi tatimor \u00ebsht\u00eb procesi i\u00a0organizimit t\u00eb detyrimeve tatimore n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb biznesi juaj t\u00eb paguaj\u00eb sa m\u00eb pak taksa brenda korniz\u00ebs ligjore. Me fjal\u00eb t\u00eb thjeshta, do t\u00eb thot\u00eb t\u00eb\u00a0shfryt\u00ebzoni rregullat tatimore n\u00eb favorin tuaj\u00a0\u2013 pa i shkelur ato \u2013 p\u00ebr t\u00eb ulur detyrimet ndaj shtetit. Planifikimi tatimor \u00ebsht\u00eb ve\u00e7an\u00ebrisht i r\u00ebnd\u00ebsish\u00ebm p\u00ebr […]<\/p>\n","protected":false},"author":1,"featured_media":21621,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100,1],"tags":[72,665,223,623,664,89,69,198],"class_list":["post-21618","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","category-uncategorized","tag-dividenti","tag-organizim","tag-paga","tag-planifikimi","tag-projeksion","tag-tatim-fitimi","tag-tatime","tag-tatimet"],"yoast_head":"\nSi t\u00eb p\u00ebrgatis\u00ebsh nj\u00eb plan tatimor p\u00ebr vitin 2025 \u2013 edhe pa qen\u00eb ekonomist - 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\/si-te-pergatisesh-nje-plan-tatimor-per-vitin-2025-edhe-pa-qene-ekonomist\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Si t\u00eb p\u00ebrgatis\u00ebsh nj\u00eb plan tatimor p\u00ebr vitin 2025 \u2013 edhe pa qen\u00eb ekonomist - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Planifikimi tatimor \u00ebsht\u00eb procesi i\u00a0organizimit t\u00eb detyrimeve tatimore n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb biznesi juaj t\u00eb paguaj\u00eb sa m\u00eb pak taksa brenda korniz\u00ebs ligjore. 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