Qeveria shqiptare ka propozuar nj\u00eb paket\u00eb t\u00eb gjer\u00eb ndryshimesh ligjore n\u00eb fush\u00ebn e tatimeve p\u00ebr vitin 2026. K\u00ebto ndryshime synojn\u00eb leht\u00ebsimin e barr\u00ebs p\u00ebr sektor\u00eb t\u00eb caktuar, nxitjen e formalizimit t\u00eb ekonomis\u00eb dhe p\u00ebrmir\u00ebsimin e administrimit fiskal. M\u00eb posht\u00eb, i kemi ndar\u00eb zhvillimet kryesore sipas tematikave, duke i shpjeguar me gjuh\u00eb t\u00eb thjesht\u00eb dhe duke theksuar se cilat kategori biznesesh preken, si dhe efektet kryesore financiare. P\u00ebr secil\u00ebn prej \u00e7\u00ebshtjeve, do t\u00eb japim shembuj praktik\u00eb p\u00ebr ta b\u00ebr\u00eb m\u00eb t\u00eb qart\u00eb ndikimin e ndryshimeve.<\/p>\n\n\n\n
Kjo taks\u00eb \u00ebsht\u00eb pagesa q\u00eb investitor\u00ebt (publik\u00eb ose privat\u00eb) paguajn\u00eb ndaj bashkis\u00eb kur nd\u00ebrtojn\u00eb objekte t\u00eb reja, si kontribut p\u00ebr infrastruktur\u00ebn lokale. Aktualisht, p\u00ebr nd\u00ebrtimet me q\u00ebllime publike taksa \u00ebsht\u00eb 1-3% e vler\u00ebs s\u00eb investimit (p\u00ebr Bashkin\u00eb Tiran\u00eb 2-4%). Ndryshimi i ri p\u00ebrjashton nga kjo taks\u00eb nd\u00ebrtimet publike n\u00eb fush\u00ebn e arsimit, sh\u00ebndet\u00ebsis\u00eb dhe mbrojtjes sociale q\u00eb financohen nga buxheti shtet\u00ebror ose ai bashkiak. Me fjal\u00eb t\u00eb tjera, n\u00ebse nd\u00ebrtohet nj\u00eb shkoll\u00eb, nj\u00eb spital apo nj\u00eb qend\u00ebr sociale me fonde publike, bashkia nuk do t\u00eb ark\u00ebtoj\u00eb m\u00eb taks\u00ebn e ndikimit.<\/p>\n\n\n\n
Arsyeja kryesore \u00ebsht\u00eb leht\u00ebsimi i kostos dhe i procedurave p\u00ebr investimet jetike p\u00ebr komunitetin. Duke hequr k\u00ebt\u00eb barr\u00eb financiare, projektet publike pritet t\u00eb realizohen m\u00eb shpejt e me kosto m\u00eb t\u00eb ul\u00ebt. Kjo nism\u00eb shihet si nj\u00eb mb\u00ebshtetje direkte p\u00ebr p\u00ebrmir\u00ebsimin e kushteve n\u00eb arsim, sh\u00ebndet\u00ebsi dhe mbrojtje sociale, pasi fondet q\u00eb normalisht do shkonin p\u00ebr taks\u00eb, mund t\u00eb p\u00ebrdoren p\u00ebr vet\u00eb projektin (p.sh. p\u00ebr pajisje m\u00eb t\u00eb mira n\u00eb nj\u00eb spital apo shkoll\u00eb). Po ashtu, shmangia e procedurave t\u00eb vler\u00ebsimit dhe mbledhjes s\u00eb k\u00ebsaj takse mund t\u00eb eliminoj\u00eb vonesat burokratike n\u00eb fillimin e punimeve.<\/p>\n\n\n\n
Natyrisht, heqja e taks\u00ebs p\u00ebr k\u00ebto investime do t\u00eb thot\u00eb m\u00eb pak t\u00eb ardhura p\u00ebr bashkit\u00eb. Vler\u00ebsimi i Ministris\u00eb s\u00eb Financave tregon se t\u00eb ardhurat vjetore t\u00eb pushtetit vendor do t\u00eb ulen rreth 300 milion\u00eb lek\u00eb si rezultat i k\u00ebsaj mase. Kjo shum\u00eb, q\u00eb normalisht bashkit\u00eb do ta merrnin nga projektet publike, do t\u00eb kompensohet nga qeveria qendrore: \u00ebsht\u00eb parashikuar rritja e transfert\u00ebs s\u00eb pakusht\u00ebzuar nga buxheti i shtetit p\u00ebr bashkit\u00eb duke filluar nga viti 2026, p\u00ebr t\u00eb mbuluar plot\u00ebsisht diferenc\u00ebn. K\u00ebshtu, bashkit\u00eb nuk do t\u00eb d\u00ebmtohen financiarisht \u2013 ato do marrin parat\u00eb nga qeveria qendrore, n\u00eb vend q\u00eb t\u2019i marrin nga shkollat apo spitalet e reja.<\/p>\n\n\n\n
Imagjinoni nj\u00eb shkoll\u00eb t\u00eb re me vler\u00eb investimi 100 milion\u00eb lek\u00eb q\u00eb nd\u00ebrtohet n\u00eb nj\u00eb qytet. Sipas rregullave aktuale, bashkia do t\u00eb k\u00ebrkonte 1-3% t\u00eb vler\u00ebs (pra rreth 1-3 milion lek\u00eb) si taks\u00eb infrastrukture (n\u00eb Tiran\u00eb madje 2-4%). Me p\u00ebrjashtimin e ri, kjo shum\u00eb nuk do t\u00eb paguhet. Shkolla kursen, le t\u00eb themi, 2 milion\u00eb lek\u00eb, t\u00eb cilat mund t\u2019i shfryt\u00ebzoj\u00eb p\u00ebr pajisje kompjuterike ose mobilim. Bashkia humb 2 milion\u00eb lek\u00eb nga taksa, por n\u00eb buxhetin e vet do t\u2019i marr\u00eb mbrapsht nga transferimet e shtetit, q\u00eb jan\u00eb premtuar t\u00eb rriten proporcionalisht. P\u00ebr komunitetin, do t\u00eb thot\u00eb se shkolla e re mund t\u00eb hapet pak m\u00eb shpejt (sepse s\u2019ka nevoj\u00eb t\u00eb pritet e t\u00eb llogaritet taksa) dhe me kosto m\u00eb t\u00eb ul\u00ebt. N\u00eb planin afatgjat\u00eb, kjo shihet si nj\u00eb investim n\u00eb kapitalin njer\u00ebzor \u2013 arsimi, sh\u00ebndet\u00ebsia e mbrojtja sociale p\u00ebrfitojn\u00eb drejtp\u00ebrdrejt nga ulja e kostove.<\/p>\n\n\n\n
N\u00eb k\u00ebt\u00eb rast nuk kemi t\u00eb b\u00ebjm\u00eb me biznese private q\u00eb taksohen, por me institucione publike dhe vet\u00eb bashkit\u00eb. Nd\u00ebrmarrjet nd\u00ebrtuese q\u00eb fitojn\u00eb tendera publik\u00eb do ta ken\u00eb nj\u00eb procedur\u00eb m\u00eb pak (dhe \u00e7mim m\u00eb t\u00eb ul\u00ebt p\u00ebr ofert\u00ebn e tyre, pasi s\u2019do t\u00eb p\u00ebrfshijn\u00eb koston e taks\u00ebs). Pushteti vendor mund t\u00eb ket\u00eb shqet\u00ebsimin e munges\u00ebs s\u00eb t\u00eb ardhurave, por me kompensimin e planifikuar, financat vendore do t\u00eb jen\u00eb neutrale. P\u00ebr qytetar\u00ebt, efekti \u00ebsht\u00eb indirekt pozitiv: buxheti i shkollave, spitaleve apo qendrave sociale shkon 100% p\u00ebr nd\u00ebrtimin e tyre dhe jo nj\u00eb pjes\u00eb p\u00ebr taksa. N\u00eb terma afatgjat\u00eb, kjo mund\u00ebson infrastruktur\u00eb publike m\u00eb t\u00eb mir\u00eb dhe m\u00eb t\u00eb shpejt\u00eb n\u00eb komunitetet tona.<\/p>\n\n\n\n
Scarica Projekt Ligj <\/a> e Relacion<\/a>.<\/p>\n\n\n\n Kjo \u00ebsht\u00eb nj\u00eb amnisti fiskale e pjesshme p\u00ebr borxhet e vjetra tatimore dhe doganore. Projektligji p\u00ebrkat\u00ebs p\u00ebrcakton kushtet n\u00eb t\u00eb cilat do t\u00eb fshihen, shuhet ose paguhen me leht\u00ebsi detyrimet tatimore t\u00eb papaguara deri n\u00eb nj\u00eb dat\u00eb t\u00eb caktuar. Objektivi \u00ebsht\u00eb t\u00eb pastrohet sistemi nga borxhe t\u00eb vjetra q\u00eb realisht jan\u00eb b\u00ebr\u00eb t\u00eb pamundura p\u00ebr t\u2019u mbledhur (shpesh p\u00ebr shkak t\u00eb kamat\u00ebvonesave e gjobave shum\u00eb t\u00eb larta), si dhe t\u2019u jepet nj\u00eb mund\u00ebsi e dyt\u00eb bizneseve dhe individ\u00ebve t\u00eb ngarkuar me borxhe historike. Me pak fjal\u00eb, shteti po thot\u00eb: \u201cLe t\u2019i v\u00ebm\u00eb nj\u00eb vij\u00eb t\u00eb kaluar\u00ebs \u2013 nj\u00eb pjes\u00eb t\u00eb borxheve do t\u2019i falim, nj\u00eb pjes\u00eb do t\u2019i ulim, q\u00eb ju t\u00eb rifilloni\u201d. Kjo nism\u00eb pritet t\u00eb rikthej\u00eb shum\u00eb subjekte n\u00eb aktivitet t\u00eb rregullt ekonomik dhe t\u00eb ul\u00eb stokun e borxhit tatimor t\u00eb pashlyer, duke p\u00ebrmir\u00ebsuar klim\u00ebn e biznesit.<\/p>\n\n\n\n P\u00ebrfitojn\u00eb t\u00eb gjith\u00eb tatimpaguesit (biznese apo individ\u00eb) q\u00eb kan\u00eb detyrime tatimore ndaj administrat\u00ebs tatimore qendrore, ose detyrime doganore, pavar\u00ebsisht n\u00ebse jan\u00eb ende aktiv\u00eb, pasiv\u00eb (pezulluar), t\u00eb \u00e7regjistruar apo me \u00e7far\u00ebdo statusi tjet\u00ebr. Edhe n\u00ebse nj\u00eb biznes \u00ebsht\u00eb mbyllur vite m\u00eb par\u00eb por i kan\u00eb mbetur detyrime n\u00eb sistem, hyn te p\u00ebrfituesit. Nuk p\u00ebrfitojn\u00eb nga falja vet\u00ebm ata subjekte q\u00eb kan\u00eb shkelje me karakter penal t\u00eb konstatuar: n\u00ebse detyrimet lidhen me vepra penale tatimore\/doganore p\u00ebr t\u00eb cilat ka nj\u00eb vendim gjyq\u00ebsor t\u00eb form\u00ebs s\u00eb prer\u00eb, ose n\u00ebse subjekti \u00ebsht\u00eb aktualisht n\u00ebn proces gjyq\u00ebsor apo hetim penal n\u00eb fush\u00ebn tatimore\/doganore, at\u00ebher\u00eb p\u00ebrjashtohet nga kjo amnisti. Kjo klauzol\u00eb \u00ebsht\u00eb vendosur p\u00ebr t\u00eb mos \u201cfalur\u201d ata q\u00eb kan\u00eb b\u00ebr\u00eb evazion t\u00eb r\u00ebnd\u00eb apo kontraband\u00eb me dashje. Pra, n\u00ebse nj\u00eb kompani apo individ \u00ebsht\u00eb n\u00eb gjyq e sip\u00ebr me tatimet p\u00ebr evazion, duhet ose ta fitoj\u00eb gjyqin n\u00eb rrug\u00eb normale, ose t\u00eb heq\u00eb dor\u00eb nga gjyqi p\u00ebr t\u00eb hyr\u00eb n\u00eb skem\u00ebn e faljes (si\u00e7 shpjegohet pak m\u00eb posht\u00eb).<\/p>\n\n\n\n Kjo \u00ebsht\u00eb pika kryesore p\u00ebr t\u2019u kuptuar. Projektligji ka ndar\u00eb detyrimet e vjetra n\u00eb disa blloqe kohore, me trajtim t\u00eb ndrysh\u00ebm p\u00ebr secilin:<\/p>\n\n\n\n Fshirje e plot\u00eb e gjith\u00eb principalit (taksat apo tarifat e papaguara) dhe natyrisht edhe e gjobave\/kamatave p\u00ebr to. P\u00ebrjashtim b\u00ebjn\u00eb vet\u00ebm kontributet e sigurimeve shoq\u00ebrore e sh\u00ebndet\u00ebsore \u2013 p\u00ebr to nuk falet vet\u00eb kontributi, por falen gjobat dhe kamat\u00ebvonesat e periudh\u00ebs deri n\u00eb 2014. Pra, n\u00ebse nj\u00eb pun\u00ebdh\u00ebn\u00ebs i kishte mbetur pa paguar sigurimet p\u00ebr 2012, atij i k\u00ebrkohet t\u00eb paguaj\u00eb principalin (detyrimin baz\u00eb t\u00eb sigurimeve), nd\u00ebrsa gjoba e interesat fshihen. P\u00ebr t\u00eb gjitha llojet e tjera t\u00eb tatimeve (TVSH, tatim fitimi, tatim mbi t\u00eb ardhurat etj.) p\u00ebr periudhat e vjetra deri n\u00eb 2014, falet edhe vet\u00eb detyrimi baz\u00eb. Ky \u00ebsht\u00eb nj\u00eb \u201creset\u201d i plot\u00eb p\u00ebr gjith\u00e7ka deri n\u00eb 2014.<\/p>\n\n\n\n K\u00ebtu aplikohet falje e pjesshme, me kusht q\u00eb tatimpaguesi t\u00eb paguaj\u00eb nj\u00eb pjes\u00eb t\u00eb detyrimit. Jan\u00eb ofruar dy alternativa:<\/p>\n\n\n\n N\u00eb t\u00eb dy skenar\u00ebt, p\u00ebr periudh\u00ebn 2015-2019 fshihen plot\u00ebsisht edhe t\u00eb gjitha gjobat dhe kamat\u00ebvonesat q\u00eb lidhen me ato detyrime, sapo plot\u00ebsohet kushti i pages\u00ebs s\u00eb principalit n\u00eb mas\u00ebn 50% ose 75%. Madje, \u00ebsht\u00eb parashikuar edhe nj\u00eb rast: n\u00ebse p\u00ebr k\u00ebto vite tatimpaguesi e ka paguar nd\u00ebrkoh\u00eb principalin e tatimit, por i kan\u00eb mbetur vet\u00ebm gjoba\/kamata, ato fshihen t\u00eb gjitha automatikisht (sepse kushti \u00ebsht\u00eb plot\u00ebsuar \u2013 detyrimi baz\u00eb \u00ebsht\u00eb i shlyer).<\/p>\n\n\n\n Kjo periudh\u00eb trajtohet m\u00eb rrept\u00ebsisht, pasi konsiderohet relativisht e fresk\u00ebt dhe q\u00eb subjektet duhet t\u2019i kishin paguar k\u00ebto vite. P\u00ebr k\u00ebto vite nuk falet asnj\u00eb pjes\u00eb e principalit, por jepet mund\u00ebsia t\u00eb fshihen gjobat e kamat\u00ebvonesat, me kusht q\u00eb t\u00eb paguhet i gjith\u00eb detyrimi baz\u00eb brenda 31 dhjetor 2026. Kjo do t\u00eb thot\u00eb, n\u00ebse ke detyrim p.sh. p\u00ebr vitin 2021, duhet ta paguash 100% t\u00eb tatimit brenda 2026, dhe shteti do t\u00eb fal\u00eb \u00e7do gjob\u00eb apo kamat\u00ebvones\u00eb t\u00eb lidhur me t\u00eb. N\u00ebse nuk e paguan principalin, s\u2019ka falje p\u00ebr asgj\u00eb t\u00eb periudh\u00ebs 2020-2024. Pra, kjo \u00ebsht\u00eb m\u00eb shum\u00eb nj\u00eb shtyrje dhe heqje e kamat\u00ebvonesave p\u00ebr vitet e fundit, sesa falje e vet\u00eb tatimit.<\/p>\n\n\n\n P\u00ebr kontributet e k\u00ebtyre viteve (jasht\u00eb atyre deri n\u00eb 2014 q\u00eb u trajtuan m\u00eb lart), formulat jan\u00eb: n\u00ebse paguhet 100% e kontributit brenda 31.12.2026, fshihen t\u00eb gjitha gjobat dhe kamat\u00ebvonesat q\u00eb lidhen me to. Edhe k\u00ebtu \u00ebsht\u00eb e nj\u00ebjta logjik\u00eb: vet\u00eb detyrimi p\u00ebr sigurime duhet paguar, por penalitetet hiqen. Kjo vlen edhe p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit n\u00eb bujq\u00ebsi, t\u00eb cil\u00ebt kishin skema t\u00eb ve\u00e7anta sigurimesh.<\/p>\n\n\n\n Projektligji gjithashtu fshin detyrime t\u00eb caktuara \u201ct\u00eb pambledhshme\u201d:<\/p>\n\n\n\n Falja do t\u00eb b\u00ebhet me ligj special (q\u00eb duhet miratuar nga Kuvendi). Aty p\u00ebrcaktohet se organet tatimore dhe doganore jan\u00eb t\u00eb ngarkuara p\u00ebr zbatimin \u2013 dmth do t\u00eb llogarisin automatikisht cil\u00ebt detyrime plot\u00ebsojn\u00eb kushtet p\u00ebr fshirje, dhe do t\u00eb fshijn\u00eb gjobat\/interest apo do t\u00eb mbyllin llogarit\u00eb pasi t\u00eb b\u00ebhen pagesat e k\u00ebrkuara. N\u00eb shumic\u00ebn e rasteve, tatimpaguesi s\u2019ka nevoj\u00eb t\u00eb b\u00ebj\u00eb k\u00ebrkes\u00eb, por falja zbatohet automatikisht kur ai kryen veprimin e parashikuar (p.sh. paguan 50% brenda afatit). N\u00eb fund t\u00eb periudh\u00ebs (pas 31.12.2026), administrata do t\u00eb nxjerr\u00eb akte p\u00ebrfundimtare p\u00ebr fshirjen e detyrimeve t\u00eb falura.<\/p>\n\n\n\n Nj\u00eb element i r\u00ebnd\u00ebsish\u00ebm: detyrimet q\u00eb jan\u00eb n\u00eb proces ankimi administrativ apo gjyq\u00ebsor mund t\u00eb p\u00ebrfitojn\u00eb nga falja vet\u00ebm n\u00ebse tatimpaguesi heq dor\u00eb nga ankimi ose padia. Pra, n\u00ebse keni nj\u00eb \u00e7\u00ebshtje n\u00eb Apelin Tatimor ose n\u00eb gjykat\u00eb p\u00ebr ato detyrime, duhet t\u00eb vendosni \u2013 ose vazhdoni gjyqin normalisht, ose t\u00ebrhiqni padin\u00eb dhe hyni tek amnistia. S\u2019ka kuptim t\u2019i mbash t\u00eb dyja: shteti s\u2019do t\u00eb fal\u00eb dik\u00eb q\u00eb po e \u00e7on n\u00eb gjykat\u00eb p\u00ebr t\u00eb shp\u00ebtuar pa paguar. P\u00ebr ata q\u00eb heqin dor\u00eb nga gjyqi, do t\u00eb ket\u00eb nj\u00eb procedur\u00eb formale (deklarojn\u00eb heqjen dor\u00eb, dhe pastaj organi tatimor i fal detyrimet sipas ligjit). Kjo klauzol\u00eb siguron q\u00eb falja fiskale t\u00eb mos minoj\u00eb proceset ligjore ekzistuese \u2013 duhet zgjedhur nj\u00ebra rrug\u00eb.<\/p>\n\n\n\n Nj\u00eb biznes i vog\u00ebl q\u00eb u mbyll n\u00eb 2010 dhe i kan\u00eb mbetur 1 milion lek\u00eb detyrime tatimore nga asokohe, me gjasa do t\u00eb shlyhet plot\u00ebsisht automatikisht nga shteti (sepse i takon periudh\u00ebs deri 2014) \u2013 pas k\u00ebtij ligji ai biznes s\u2019do t\u00eb ket\u00eb m\u00eb asnj\u00eb detyrim n\u00eb llogari.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb biznes aktiv q\u00eb ka 1 milion lek\u00eb borxhe tatimore p\u00ebr vitet 2015-2019, mund t\u00eb zgjedh\u00eb ose t\u00eb paguaj\u00eb 500 mij\u00eb lek\u00eb menj\u00ebher\u00eb dhe t\u2019i falen 500 mij\u00eb, ose t\u00eb paguaj\u00eb ~750 mij\u00eb lek\u00eb me k\u00ebste brenda 2 viteve dhe t\u2019i falen ~250 mij\u00eb. Gjithsesi, \u00e7do gjob\u00eb apo kamat\u00eb q\u00eb i ishte shtuar atij 1 milion\u00ebshi do t\u00eb fshihet plot\u00ebsisht sapo ai t\u00eb mbyll\u00eb marr\u00ebveshjen.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb kompani q\u00eb n\u00eb 2022 pati nj\u00eb kontroll tatimor dhe i nxor\u00ebn 5 milion lek\u00eb detyrim (tatim + gjob\u00eb + kamata), tani ka mund\u00ebsin\u00eb t\u00eb paguaj\u00eb vet\u00ebm pjes\u00ebn e tatimit (fjala vjen 3 milion) brenda 2026 dhe 2 milion\u00eb (gjobat e kamatat) t\u2019i falen.<\/p>\n<\/blockquote>\n\n\n\n Nj\u00eb individ i vet\u00ebpun\u00ebsuar q\u00eb s\u2019kishte paguar sigurimet n\u00eb 2018 dhe ka nj\u00eb shum\u00eb me gjoba e kamata, tani n\u00ebse paguan 100% kontributet baz\u00eb, gjobat e tyre do t\u2019i zeroohen.<\/p>\n<\/blockquote>\n\n\n\n Kjo politik\u00eb ka efekte t\u00eb shum\u00ebfishta. <\/p>\n\n\n\n S\u00eb pari, mij\u00ebra biznese dhe individ\u00eb q\u00eb de facto nuk do t\u2019i paguanin dot kurr\u00eb detyrimet e vjetra (nga halli ose sepse aktiviteti u nd\u00ebrpre) lirohen nga barra. Kjo iu jep atyre mund\u00ebsin\u00eb t\u00eb rifillojn\u00eb pa frik\u00eb: p.sh. nj\u00eb biznes i vog\u00ebl q\u00eb mbylli qepenat nga borxhet n\u00eb 2015, tani mund t\u00eb mendoj\u00eb t\u2019i rikthehet aktivitetit, pasi borxhi do t\u2019i fshihet. <\/p>\n\n\n\n S\u00eb dyti, administrata tatimore pastron librat nga nj\u00eb mal me debi t\u00eb pambledhshme dhe mund t\u00eb fokusohet te detyrimet aktuale. Aktualisht penalitetet e larta p\u00ebrb\u00ebjn\u00eb 55% t\u00eb stokut t\u00eb borxheve tatimore \u2013 pra pjesa m\u00eb e madhe e borxhit ishte gjoba e kamata, jo tatim. Falja i eliminon k\u00ebto shifra fiktive. <\/p>\n\n\n\n S\u00eb treti, krijohet nj\u00eb kultur\u00eb e re mir\u00ebbesimi: shteti po ofron paqe p\u00ebr t\u00eb kaluar\u00ebn, n\u00eb k\u00ebmbim t\u00eb p\u00ebrmbushjes vullnetare n\u00eb t\u00eb ardhmen. Natyrisht, nga ana tjet\u00ebr pritet q\u00eb pas k\u00ebsaj faljeje, administrata t\u00eb jet\u00eb m\u00eb rigoroze me ata q\u00eb p\u00ebrs\u00ebri nuk paguajn\u00eb \u2013 prandaj bizneset duhet ta shfryt\u00ebzojn\u00eb k\u00ebt\u00eb \u201camnisti\u201d si nj\u00eb mund\u00ebsi p\u00ebr t\u2019u formalizuar plot\u00ebsisht e p\u00ebr t\u00eb filluar nj\u00eb kapitull t\u00eb ri.<\/p>\n\n\n\n Kujdes: Kjo nuk \u00ebsht\u00eb \u201ctatimet fal detyrimet dhe nuk pyesin m\u00eb\u201d \u2013 \u00ebsht\u00eb nj\u00eb ofert\u00eb nj\u00eb her\u00eb e mir\u00eb. Pas 2026, \u00e7do detyrim i falur do quhet i mbyllur. Por detyrimet 2025 e n\u00eb vijim natyrisht duhen paguar normalisht, dhe pritet q\u00eb shteti t\u00eb mos ofroj\u00eb shpesh falje t\u00eb tilla (p\u00ebr t\u00eb mos nxitur keqkuptimin se \u201cs\u2019ka gj\u00eb po s\u2019paguam, na i falin\u201d). Edhe Fondi Monetar Nd\u00ebrkomb\u00ebtar zakonisht \u00ebsht\u00eb skeptik me amnistit\u00eb e shpeshta fiskale, por kjo e tanishmja argumentohet si e nevojshme n\u00eb kushtet kur shum\u00eb borxhe jan\u00eb t\u00eb vjetra dhe t\u00eb trash\u00ebguara.<\/p>\n<\/blockquote>\n\n\n\n Scarica Projekt Ligj<\/a> e Relacion<\/a>.<\/p>\n\n\n\n Ndryshimi kryesor n\u00eb paket\u00ebn e TVSH-s\u00eb lidhet me fermer\u00ebt dhe prodhuesit bujq\u00ebsor\u00eb. Qeveria po ri-prezanton nj\u00eb skem\u00eb kompensimi me norm\u00eb fikse prej 10% p\u00ebr fermer\u00ebt q\u00eb nuk jan\u00eb t\u00eb regjistruar n\u00eb skem\u00ebn e TVSH-s\u00eb. Si funksionon kjo? Fermeri q\u00eb shet prodhimet e veta te nj\u00eb grumbullues apo fabrik\u00eb, nuk llogarit TVSH n\u00eb fatur\u00eb (sepse si i ai nuk \u00ebsht\u00eb subjekt TVSH-je). K\u00ebshtu ka qen\u00eb prej vitesh; por deri para ca koh\u00ebsh ekzistonte nj\u00eb mekaniz\u00ebm q\u00eb fermeri merrte nj\u00eb kompensim p\u00ebr TVSH-n\u00eb q\u00eb paguante n\u00eb inpute (plehra, far\u00ebra, karburant etj.). Kjo norm\u00eb kompensimi ka qen\u00eb 6% deri n\u00eb 2019 e m\u00eb pas u b\u00eb 0% (u hoq fare). Tani propozohet q\u00eb fermeri t\u00eb marr\u00eb 10% t\u00eb vler\u00ebs s\u00eb mallrave q\u00eb shet, si form\u00eb rimbursimi p\u00ebr TVSH e paguar n\u00eb blerje. Kjo 10% nuk do t\u2019i k\u00ebrkohet bler\u00ebsit privat \u2013 por do t\u2019i paguhet fermerit nga administrata tatimore direkt (pra shteti i kthen paran\u00eb fermerit).<\/p>\n\n\n\n Kjo skem\u00eb \u00ebsht\u00eb fakultative n\u00eb kuptimin q\u00eb fermeri p\u00ebrfitohet automatikisht n\u00ebse plot\u00ebsohen kushtet, pa aplikuar, por ama nuk i detyron fermer\u00ebt t\u00eb futen n\u00eb TVSH \u2013 i mban ata jasht\u00eb skem\u00ebs s\u00eb TVSH-s\u00eb dhe u jep k\u00ebt\u00eb 10% si kompesim. Kushtet kryesore q\u00eb parashikohen: bler\u00ebsi i produkteve bujq\u00ebsore (pra ai q\u00eb i blen fermerit) duhet t\u00eb jet\u00eb i regjistruar p\u00ebr TVSH dhe t\u00eb ket\u00eb aktivitet si grumbullues, p\u00ebrpunues ose agroturiz\u00ebm i certifikuar. Kjo b\u00ebhet q\u00eb skema t\u00eb zbatohet vet\u00ebm kur produktet hyjn\u00eb n\u00eb zinxhirin formal (te nj\u00eb biznes q\u00eb ka NIPT dhe l\u00ebshon fatur\u00eb). N\u00eb praktik\u00eb, bler\u00ebsi do l\u00ebshoj\u00eb nj\u00eb fatur\u00eb t\u00eb fiskalizuar p\u00ebr prodhimet e marra nga fermeri dhe do t\u2019ia dor\u00ebzoj\u00eb fermerit at\u00eb fatur\u00eb. M\u00eb pas administrata tatimore i paguan fermerit 10% t\u00eb vler\u00ebs s\u00eb asaj fature. Fermeri duhet t\u00eb ruaj\u00eb fatur\u00ebn si prov\u00eb.<\/p>\n\n\n\n Shembull: Nj\u00eb ferm\u00eb prodhon perime dhe i shet te nj\u00eb fabrik\u00eb konservimi 1,000,000 lek\u00eb prodhim. Aktualisht, fermeri nuk e ngarkon me TVSH fabrik\u00ebn (se s\u2019\u00ebsht\u00eb n\u00eb skem\u00eb), dhe nuk merr dot mbrapsht as TVSH-n\u00eb q\u00eb ka paguar p.sh. p\u00ebr plehrat kimike. Me skem\u00ebn e re, fermeri do t\u00eb marr\u00eb 100,000 lek\u00eb (10%) nga shteti si kompensim. Kjo shum\u00eb af\u00ebrsisht i mbulon TVSH-n\u00eb e inputeve q\u00eb ai ka p\u00ebrdorur (n\u00ebse ka paguar rreth 10% TVSH p\u00ebr to). Fabrika do t\u00eb duhet t\u00eb jet\u00eb patjet\u00ebr me TVSH dhe t\u2019i l\u00ebshoj\u00eb fatur\u00eb elektronike fermerit, pasi vet\u00ebm mbi baz\u00ebn e fatur\u00ebs tatimet do t\u2019i b\u00ebjn\u00eb pages\u00ebn fermerit. K\u00ebshtu sigurohet edhe q\u00eb shitja e fermerit formalizohet \u2013 nuk ka m\u00eb \u201cblerje kash\u201d pa dokument: fermeri do t\u00eb k\u00ebrkoj\u00eb fatur\u00ebn, se p\u00ebrndryshe s\u2019do t\u00eb marr\u00eb dot 10%.<\/p>\n<\/blockquote>\n\n\n\n Kjo \u00ebsht\u00eb menduar edhe si mas\u00eb kund\u00ebr informalitetit n\u00eb bujq\u00ebsi. Shum\u00eb transaksione agroushqimore ndodhin n\u00eb t\u00eb zez\u00eb, ku fermeri shet pa fatur\u00eb dhe \u00e7mimet shtypen. Tani, ai ka interes t\u00eb deklaroj\u00eb, sepse merr pages\u00eb shtes\u00eb. Skema e vjet\u00ebr (kur fabrikat paguanin nj\u00eb \u201ckompensim\u201d te fermeri dhe pastaj e zbrisnin si TVSH) nuk funksionoi mir\u00eb \u2013 shpesh nuk u zbatua plot\u00ebsisht nga bler\u00ebsit. Prandaj tani shteti po merr vet\u00eb p\u00ebrsip\u00ebr ta paguaj\u00eb direkt kompensimin, di\u00e7ka q\u00eb e lejojn\u00eb edhe direktivat e BE-s\u00eb. Vende si Franca e Greqia e aplikojn\u00eb prej koh\u00ebsh k\u00ebt\u00eb form\u00eb (pages\u00eb nga shteti, jo nga bler\u00ebsi). Fillimisht do zbatohet me kujdes, ndaj \u00ebsht\u00eb kufizuar vet\u00ebm kur bler\u00ebsi \u00ebsht\u00eb i fiskalizuar dhe n\u00eb sektor specifik (p.sh. s\u2019vlen p\u00ebr shitjen te qytetar\u00eb n\u00eb treg \u2013 aty s\u2019ka fatur\u00eb, s\u2019ka kompensim).<\/p>\n\n\n\n Fermer\u00ebt prodhues p\u00ebrfitojn\u00eb direkt para n\u00eb dor\u00eb shtes\u00eb, \u00e7ka u ul kostot dhe i b\u00ebn m\u00eb konkurrues. P\u00ebr sektorin bujq\u00ebsor kjo injekton likuiditet: n\u00eb vitin 2024 llogaritet se ~9,875 fermer\u00eb kan\u00eb shitur tek rreth 659 bler\u00ebs formal\u00eb; me 10% kompensim, nj\u00eb pjes\u00eb e atyre mbi 2.6 miliard lek\u00ebve shitje q\u00eb b\u00ebn\u00eb do t\u2019u kthehet mbrapsht fermer\u00ebve (supozim: rreth 264 milion lek\u00eb, n\u00ebse do ishte zbatuar). Kjo mund t\u00eb inkurajoj\u00eb edhe fermer\u00eb t\u00eb tjer\u00eb t\u00eb shesin drejt kompanive t\u00eb m\u00ebdha e t\u00eb deklarojn\u00eb. Konsumator\u00ebt nuk preken drejtp\u00ebrdrejt, por potencialisht n\u00eb afat t\u00eb gjat\u00eb mund t\u00eb ket\u00eb \u00e7mime m\u00eb t\u00eb ul\u00ebta dhe furnizim m\u00eb t\u00eb q\u00ebndruesh\u00ebm (fermeri mbijeton m\u00eb mir\u00eb financiarisht, prodhon m\u00eb shum\u00eb). Bler\u00ebsit e m\u00ebdhenj formal\u00eb (fabrikat, agrop\u00ebrpunimi) g\u00ebzojn\u00eb barazi: t\u00eb gjith\u00eb fermer\u00ebt nga t\u00eb cil\u00ebt blejn\u00eb do ken\u00eb 10% kompensim shtet\u00ebror \u2013 nuk do ket\u00eb m\u00eb \u201cfermeri filan s\u2019do fatur\u00eb se s\u2019fiton gj\u00eb\u201d. Pra, ul informalitetin edhe tek ta.<\/p>\n\n\n\n Projektligji i TVSH-s\u00eb k\u00ebt\u00eb her\u00eb nuk adreson drejtp\u00ebrdrejt pragun e xhiros p\u00ebr regjistrim n\u00eb TVSH, pra mbetet pragu ekzistues prej 10 milion\u00eb lek\u00ebsh n\u00eb vit p\u00ebr t\u2019u b\u00ebr\u00eb subjekt i TVSH-s\u00eb. Ky prag u rrit nga 2 mln n\u00eb 10 mln lek\u00eb n\u00eb vitin 2021, si mas\u00eb p\u00ebr t\u2019iu ardhur n\u00eb ndihm\u00eb biznesit t\u00eb vog\u00ebl gjat\u00eb pandemis\u00eb. Aktualisht, bizneset me qarkullim vjetor n\u00ebn ~10 mln lek\u00eb (rreth 80-85 mij\u00eb euro) jan\u00eb t\u00eb p\u00ebrjashtuara nga TVSH-ja. Kjo do t\u00eb thot\u00eb q\u00eb nj\u00eb dyqan i vog\u00ebl, nj\u00eb zejtar apo nj\u00eb kafe lagjeje me xhiro p.sh. 5 mln lek\u00eb n\u00eb vit nuk u duhet t\u00eb llogarisin 20% TVSH n\u00eb faturat e tyre, as t\u00eb kreditojn\u00eb TVSH-n\u00eb e blerjeve, as t\u00eb dor\u00ebzojn\u00eb deklarata mujore TVSH-je. Kjo \u00ebsht\u00eb nj\u00eb leht\u00ebsi e madhe administrative p\u00ebr to (m\u00eb pak dokumente dhe taksa p\u00ebr t\u2019u paguar). Natyrisht, ka dhe an\u00eb negative: k\u00ebto biznese s\u2019mund t\u00eb k\u00ebrkojn\u00eb rimbursim t\u00eb TVSH-s\u00eb s\u00eb blerjeve dhe klient\u00ebt e tyre biznes (n\u00ebse u shesin bizneseve) s\u2019mund t\u00eb zbritin TVSH-n\u00eb e fatur\u00ebs. Por shumica e klientel\u00ebs s\u00eb tyre jan\u00eb konsumator\u00eb final\u00eb, k\u00ebshtu q\u00eb fakti q\u00eb ata s\u2019kan\u00eb TVSH i b\u00ebn \u00e7mimet e tyre 20% m\u00eb t\u00eb ul\u00ebta se sa do ishin po t\u00eb ishin me TVSH \u2013 nj\u00eb avantazh konkurrues ndaj, fjala vjen, supermarketeve t\u00eb m\u00ebdha q\u00eb jan\u00eb me TVSH.<\/p>\n\n\n\n N\u00eb paket\u00ebn fiskale \u00ebsht\u00eb diskutuar q\u00eb n\u00eb t\u00eb ardhmen pragu 10 mln lek\u00eb mund t\u00eb rishikohet, ndoshta t\u00eb ulet s\u00ebrish (FMN ka k\u00ebshilluar t\u00eb mos mbahet kaq i lart\u00eb, sepse nxjerr shum\u00eb biznese nga skema e TVSH-s\u00eb). Nj\u00eb skenar i p\u00ebrfolur \u00ebsht\u00eb ulja e pragut n\u00eb 8 mln lek\u00eb paralelisht me tatimin e biznesit t\u00eb vog\u00ebl (shih pik\u00ebn 6 m\u00eb posht\u00eb), n\u00eb m\u00ebnyr\u00eb q\u00eb tatimi i thjeshtuar mbi xhiron t\u00eb shkoj\u00eb deri n\u00eb kufirin e ri t\u00eb TVSH-s\u00eb. Megjithat\u00eb, n\u00eb draftet aktuale t\u00eb dor\u00ebzuara deri tani nuk ka ndryshim konkret p\u00ebr pragun e TVSH-s\u00eb \u2013 pra 10 milion\u00ebshi mbetet, t\u00eb pakt\u00ebn edhe p\u00ebr 2025-2026.<\/p>\n\n\n\n \u00c7far\u00eb do t\u00eb thot\u00eb kjo p\u00ebr bizneset e vogla e t\u00eb mesme?<\/p>\n\n\n\n do t\u00eb vazhdojn\u00eb t\u00eb mos jen\u00eb subjekt TVSH-je. Kjo do t\u00eb thot\u00eb as deklarata mujore, as kas\u00eb fiskale me TVSH, as \u00e7mimet +20%. P\u00ebr ta, status quo-ja e 2021 e tutje mbetet. Kjo \u00ebsht\u00eb lajm i mir\u00eb n\u00eb kuptimin e barr\u00ebs, por duhet t\u00eb kujtojm\u00eb se n\u00ebse kufiri do t\u00eb ulet n\u00eb vitet pasuese, disa prej tyre mund t\u00eb futen s\u00ebrish n\u00eb TVSH. P\u00ebr momentin, rreth 10 mij\u00eb biznese t\u00eb vogla u hoq\u00ebn nga TVSH-ja kur pragu u b\u00eb 10 mln\u2013 k\u00ebto ende g\u00ebzojn\u00eb \u201cpa TVSH\u201d.<\/p>\n\n\n\n P\u00ebr ata nuk ka ndonj\u00eb ndryshim \u2013 n\u00ebse je mbi 10 mln lek\u00eb, ke qen\u00eb dhe do mbetesh n\u00eb skem\u00ebn e TVSH-s\u00eb me 20%. Disa biznese q\u00eb jan\u00eb af\u00ebr pragut mund t\u00eb ken\u00eb menduar t\u2019i ndajn\u00eb aktivitetet apo t\u00eb mos e kalojn\u00eb pragun p\u00ebr t\u00eb mos hyr\u00eb n\u00eb TVSH; ky motivim vazhdon t\u00eb ekzistoj\u00eb p\u00ebrsa koh\u00eb pragu \u00ebsht\u00eb i lart\u00eb. (Dikush me xhiro 11 mln mund t\u00eb mendoj\u00eb: \u201cpo e b\u00ebj 2 biznese nga 5.5 mln secili q\u00eb t\u00eb mos kem TVSH\u201d). Kjo sjell pak shtremb\u00ebrim n\u00eb treg, por administrata tatimore \u00ebsht\u00eb vigjilente ndaj abuzimeve t\u00eb tilla \u2013 p.sh. po sheh transaksionet nd\u00ebrmjet subjekteve me pronar\u00eb t\u00eb nj\u00ebjt\u00eb, etj. P\u00ebr momentin, bizneset me xhiro 8-12 mln lek\u00eb jan\u00eb n\u00eb nj\u00eb zon\u00eb pak \u201cgri\u201d: disa prej tyre e kalojn\u00eb me pak pragun dhe duhet t\u00eb futen n\u00eb TVSH, q\u00eb \u00ebsht\u00eb disavantazh kundrejt atyre me 9.9 mln q\u00eb s\u2019jan\u00eb. N\u00ebse pragu ulet n\u00eb 8 mln, kjo zon\u00eb pastrohet disi.<\/p>\n\n\n\n Marr\u00eb n\u00eb t\u00ebr\u00ebsi, ndryshimet e ligjit t\u00eb TVSH-s\u00eb favorizojn\u00eb sidomos sektorin e bujq\u00ebsis\u00eb dhe bizneset informale q\u00eb tregtojn\u00eb me cash (duke i futur n\u00eb rrug\u00eb formale p\u00ebrmes incentivave). Biznesi i vog\u00ebl i qytetit nuk sheh ndryshime direkte, por i duhet kushtuar v\u00ebmendje t\u00eb ardhmes, pasi mund t\u00eb ket\u00eb l\u00ebvizje t\u00eb pragut. Konsumator\u00ebt e thjesht\u00eb nuk preken nga asnj\u00eb rritje e norm\u00ebs s\u00eb TVSH-s\u00eb (ajo mbetet 20% standarde, 6% p\u00ebr produktet e shport\u00ebs dhe sh\u00ebrbime t\u00eb caktuara si turizmi, 0% p\u00ebr ila\u00e7e dhe libra \u2013 k\u00ebto s\u2019jan\u00eb prekur). Nj\u00eb aspekt pozitiv indirekt: me rritjen e mb\u00ebshtetjes p\u00ebr fermer\u00ebt (kompensimi 10%) pritet q\u00eb zinxhiri ushqimor i brendsh\u00ebm t\u00eb forcohet e t\u00eb formalizohet, gj\u00eb q\u00eb n\u00eb plan afatgjat\u00eb mund t\u00eb sjell\u00eb m\u00eb shum\u00eb t\u00eb ardhura tatimore dhe zhvillim rural.<\/p>\n\n\n\n Scarica Projekt Ligj<\/a> e Relacion<\/a>.<\/p>\n\n\n\n Ligji \u201cP\u00ebr Procedurat Tatimore\u201d \u00ebsht\u00eb \u201ckodi\u201d se si administrata tatimore vepron ndaj tatimpaguesve (kontrollet, gjobat, afatet, ankimimet etj.). Edhe ky ligj po ndryshohet n\u00eb disa pika ky\u00e7e, me synimin p\u00ebr ta b\u00ebr\u00eb m\u00eb efikas dhe p\u00ebr t\u00eb luftuar evazionin m\u00eb mir\u00eb. K\u00ebto ndryshime prekin \u00e7do biznes n\u00eb p\u00ebrditshm\u00ebrin\u00eb e tij, pasi lidhen me dor\u00ebzimin e deklaratave, kryerjen e pagesave cash, regjistrimet e biznesit, sistemin e gjobave dhe procesin e apelimit tatimor.<\/p>\n\n\n\n Aktualisht, n\u00ebse nj\u00eb individ apo biznes kupton se ka b\u00ebr\u00eb nj\u00eb gabim n\u00eb nj\u00eb deklarat\u00eb tatimore (p.sh. deklarata e TVSH-s\u00eb, tatim-fitimit apo deklarata vjetore individuale), ka t\u00eb drejt\u00eb brenda 36 muajsh (3 vjet) ta korrigjoj\u00eb at\u00eb pa nd\u00ebshkime. Projektligji propozon q\u00eb ky afat t\u00eb shkurtohet n\u00eb 24 muaj (2 vjet). Q\u00ebllimi \u00ebsht\u00eb t\u00eb p\u00ebrmir\u00ebsohet efikasiteti administrativ, pasi shumica d\u00ebrrmuese e korrigjimeve ndodhin brenda dy viteve t\u00eb para sidoqoft\u00eb. Statistikat tregojn\u00eb se mbi 94% e rasteve kur bizneset dor\u00ebzojn\u00eb deklarata t\u00eb ndryshuara, ndodhin brenda 2 viteve nga deklarata origjinale \u2013 pra 3 vitet ishin nj\u00eb luks i tep\u00ebrt. P\u00ebr bizneset, do t\u00eb thot\u00eb q\u00eb tani e tutje duhet t\u00eb jen\u00eb m\u00eb vigjilent\u00eb dhe t\u00eb shpejt\u00eb n\u00eb vet\u00eb-korigjimin e gabimeve. P.sh., n\u00ebse keni b\u00ebr\u00eb nj\u00eb deklarim t\u00eb gabuar n\u00eb janar 2025, do keni koh\u00eb deri n\u00eb janar 2027 ta rregulloni (jo deri n\u00eb janar 2028 si\u00e7 do ishte me rregullin e vjet\u00ebr). P\u00ebr deklarat\u00ebn individuale vjetore t\u00eb t\u00eb ardhurave personale (p.sh. deklarata e punonj\u00ebsve me paga t\u00eb larta apo profesionist\u00ebve t\u00eb lir\u00eb), gjithashtu do kufizohet afati i korrigjimit n\u00eb 6 muaj nga data e dor\u00ebzimit \u2013 aktualisht ishte e paqart\u00eb kjo pjes\u00eb. Mesazhi<\/em>: kontrolloni mir\u00eb dhe sqaroni me shpejt gabimet, mos i lini p\u00ebr pas 2 vjet\u00ebsh. Natyrisht, administrata tatimore edhe vet\u00eb do t\u2019i kap\u00eb m\u00eb shpejt gabimet dhe ka interes q\u00eb situatat t\u00eb pastrohen brenda dy vitesh, se pastaj \u00ebsht\u00eb e v\u00ebshtir\u00eb t\u2019u vihet mbrapa.<\/p>\n\n\n\n Nj\u00eb ndryshim teknik por i r\u00ebnd\u00ebsish\u00ebm \u00ebsht\u00eb q\u00eb sistemi elektronik i tatimeve (e-filing) do t\u00eb nd\u00ebrhyj\u00eb automatikisht kur nj\u00eb biznes nuk dor\u00ebzon nj\u00eb deklarat\u00eb TVSH-je n\u00eb afat. M\u00eb konkretisht, \u00ebsht\u00eb parashikuar se brenda 24 or\u00ebve pasi ka kaluar afati i dor\u00ebzimit, sistemi l\u00ebshon nj\u00eb njoftim ose b\u00ebn nj\u00eb lloj vler\u00ebsimi paraprak. Ky ndryshim synon t\u00eb rris\u00eb korrekt\u00ebsin\u00eb e deklarimeve dhe t\u00eb ul\u00eb gabimet e harresat. P.sh., n\u00ebse nj\u00eb biznes harron t\u00eb dor\u00ebzoj\u00eb deklarat\u00ebn e TVSH-s\u00eb p\u00ebr muajin gusht brenda dat\u00ebs 14 shtator, sistemi m\u00eb 15 shtator automatikisht do evidentoj\u00eb mosdor\u00ebzimin dhe mundet (sipas akteve n\u00ebnligjore q\u00eb pritet ta rregullojn\u00eb) t\u00eb gjeneroj\u00eb nj\u00eb vler\u00ebsim t\u00eb p\u00ebrkohsh\u00ebm tatimor bazuar n\u00eb periudhat e m\u00ebparshme, ose t\u00eb pakt\u00ebn nj\u00eb gjob\u00eb automatike p\u00ebr mosdeklarim. Biznesi gjithsesi ka t\u00eb drejt\u00eb ta ndryshoj\u00eb apo korrigjoj\u00eb deklarat\u00ebn e vet, por p\u00ebrgjegj\u00ebsia p\u00ebr \u00e7do penalitet p\u00ebr mosdor\u00ebzimin n\u00eb afat i mbetet biznesit. Kjo praktik\u00eb do t\u2019i detyroj\u00eb bizneset t\u00eb mos e anashkalojn\u00eb afatin e deklarimeve mujore, pasi reagimi i sistemit do jet\u00eb pothuaj i menj\u00ebhersh\u00ebm dhe gjobat automatike do t\u00eb vendosen pa kaluar muaj t\u00eb t\u00ebr\u00eb.<\/p>\n\n\n\n Ka plane (lidhur edhe me iniciativat e BE-s\u00eb) q\u00eb n\u00eb t\u00eb ardhmen deklaratat e TVSH-s\u00eb t\u00eb plot\u00ebsohen paraprakisht nga vet\u00eb sistemi p\u00ebr bizneset, duke p\u00ebrdorur t\u00eb dh\u00ebnat e fiskalizimit dhe librat elektronik\u00eb t\u00eb shitjes\/blerjes. Nj\u00eb plan i till\u00eb pilot mund t\u00eb nis\u00eb brenda 2025. P\u00ebr k\u00ebt\u00eb ndryshim ligjor, n\u00ebse zbatohet, bizneset do ken\u00eb barr\u00eb m\u00eb t\u00eb ul\u00ebt tek deklarimi (sepse tatimet ua p\u00ebrgatisin draftin e deklarat\u00ebs), por do ken\u00eb edhe m\u00eb pak hap\u00ebsir\u00eb p\u00ebr gabime apo manipulime. Kjo lidhet me projektin e \u201cE-faktur\u00ebs dhe E-librave\u201d, ku \u00e7do fatur\u00eb shitjeje q\u00eb l\u00ebshon shkon n\u00eb librin e blerjes s\u00eb klientit \u2013 e k\u00ebshtu tatimet i kan\u00eb t\u00eb dh\u00ebnat gati.<\/p>\n\n\n\n P\u00ebr t\u00eb luftuar ekonomin\u00eb informale dhe transaksionet e paqarkulluara n\u00eb banka, po ulen kufijt\u00eb e lejuar p\u00ebr transaksionet cash:<\/p>\n\n\n\n Aktualisht, nj\u00eb pages\u00eb midis dy subjekteve mund t\u00eb b\u00ebhet cash deri n\u00eb 150,000 lek\u00eb; p\u00ebr shuma m\u00eb t\u00eb m\u00ebdha ligji detyron p\u00ebrdorimin e llogarive bankare (ose \u00e7ek, k\u00ebst bankar, etj.). Drafti i ri e ul k\u00ebt\u00eb prag n\u00eb 100,000 lek\u00eb. Do t\u00eb thot\u00eb, p.sh., nj\u00eb dyqan pjes\u00ebsh k\u00ebmbimi q\u00eb blen mall nga nj\u00eb depo groshe me vler\u00eb 120 mij\u00eb lek\u00eb, s\u2019do t\u00eb lejohet ta paguaj\u00eb me para kesh, por duhet me bank\u00eb. Mbi 100 mij\u00eb lek\u00eb, \u00e7do transaksion biznes-biznes do dokumentohet n\u00eb sistemin bankar. Kjo ul mund\u00ebsin\u00eb q\u00eb biznese t\u00eb t\u00ebra t\u00eb operojn\u00eb jasht\u00eb radarit (shum\u00eb biznese t\u00eb vogla i b\u00ebjn\u00eb furnizimet me cash e s\u2019kalojn\u00eb n\u00eb banka, gj\u00eb q\u00eb v\u00ebshtir\u00ebson kontrollet).<\/p>\n\n\n\n P\u00ebr her\u00eb t\u00eb par\u00eb vendoset nj\u00eb tavan i p\u00ebrgjithsh\u00ebm prej 500,000 lek\u00ebsh p\u00ebr transaksionet me para n\u00eb dor\u00eb midis nj\u00eb biznesi dhe nj\u00eb individi. Kjo synon kryesisht tregun e pasurive t\u00eb paluajtshme, automjeteve, elektronikut t\u00eb shtrenjt\u00eb etj. \u2013 ku aktualisht shum\u00eb pazare b\u00ebhen cash (p.sh. nj\u00eb makin\u00eb e p\u00ebrdorur p\u00ebr 7,000 euro shpesh paguhet me cash dorazi). Me ligjin e ri, asnj\u00eb shitje mbi 500 mij\u00eb lek\u00eb te nj\u00eb individ s\u2019duhet paguar cash. P\u00ebr sht\u00ebpit\u00eb e reja kjo kufi ve\u00e7se ekzistonte (me ligj t\u00eb ve\u00e7ant\u00eb, \u00e7do pages\u00eb e pasuris\u00eb k\u00ebrkohet me bank\u00eb), por tani formalizohet p\u00ebr \u00e7do sektor<\/em>. K\u00ebshtu pritet q\u00eb edhe dyqanet e pajisjeve elektronike, or\u00ebve luksoze, arit, etj., t\u00eb k\u00ebrkojn\u00eb pages\u00eb me bank\u00eb p\u00ebr blerjet e shtrenjta. Qytetar\u00ebt q\u00eb blejn\u00eb di\u00e7ka me vler\u00eb t\u00eb madhe do duhet ta deklarojn\u00eb pages\u00ebn n\u00ebp\u00ebrmjet bank\u00ebs (\u00e7\u2019ka i jep edhe atyre nj\u00eb far\u00eb mbrojtjeje sepse kan\u00eb prov\u00eb pagese).<\/p>\n\n\n\n Kush kapet duke b\u00ebr\u00eb pagesa cash mbi prag, natyrisht do gjobitet. \u00cbsht\u00eb parashikuar nj\u00eb gjob\u00eb e r\u00ebnd\u00eb prej 1,000,000 lek\u00ebsh p\u00ebr ata q\u00eb thyejn\u00eb k\u00ebto rregulla (p.sh. nj\u00eb biznes q\u00eb pranon t\u00eb paguhet 200 mij\u00eb lek\u00eb cash nga nj\u00eb biznes tjet\u00ebr do gjobitet 1 milion lek\u00eb). Kjo shum\u00eb me siguri e tejkalon \u201cleverdin\u00eb\u201d e \u00e7do shkeljeje \u2013 prandaj rregulli pritet t\u00eb respektohet. Kjo mas\u00eb vjen edhe nga rekomandimet e FMN-s\u00eb dhe nj\u00eb Strategji Komb\u00ebtare p\u00ebr Uljen e Paras\u00eb Cash 2024-2027, ku synimi \u00ebsht\u00eb t\u00eb kufizohet ekonomia informale q\u00eb lul\u00ebzon me para jasht\u00eb sistemit bankar. Duke futur \u00e7do pages\u00eb mbi 100 mij\u00eb (ose 500 mij\u00eb te individ\u00ebt) n\u00eb bank\u00eb, krijohet gjurm\u00eb e transaksionit dhe v\u00ebshtir\u00ebsohet fshehja e t\u00eb ardhurave. P\u00ebr bizneset e vogla, praktikisht do ndikoj\u00eb te furnizimet: s\u2019do shkojn\u00eb dot me \u00e7ant\u00eb me lek\u00eb te shumica; p\u00ebr individ\u00ebt, do ndikoj\u00eb p.sh. te tregu i makinave (duhet t\u2019i b\u00ebjn\u00eb transfertat).<\/p>\n\n\n\n Projektligji i ri sjell disa masa t\u00eb reja nd\u00ebshkuese p\u00ebr dukurit\u00eb e evazionit dhe shkeljet e r\u00ebnda. Ja m\u00eb kryesoret:<\/p>\n\n\n\n Deri tani, kur tatimor\u00ebt kapnin nj\u00eb aktivitet t\u00eb paregjistruar (p.sh. nj\u00eb punishte pa NIPT), e gjobisnin vet\u00ebm p\u00ebr mosregjistrim dhe mbyllnin aktivitetin deri sa t\u00eb regjistrohej. Tani parashikohet q\u00eb tatimet t\u2019u vendosin t\u00eb nj\u00ebjtat penalitete si bizneseve t\u00eb regjistruara p\u00ebr \u00e7do shkelje q\u00eb konstatohet te nj\u00eb subjekt i paregjistruar. Kjo do t\u00eb thot\u00eb, p.sh., n\u00ebse nj\u00eb nj\u00ebsi e palicencuar kapet duke shitur mallra pa fatur\u00eb dhe ka edhe punonj\u00ebs t\u00eb padeklaruar, ajo do gjobitet jo vet\u00ebm p\u00ebr faktin q\u00eb s\u2019ka NIPT, por edhe p\u00ebr secil\u00ebn nga k\u00ebto shkelje (ashtu si\u00e7 do ndodhte me nj\u00eb biznes t\u00eb ligjsh\u00ebm). Pra, mosdeklarimi i punonj\u00ebsve \u2013 gjob\u00eb; mungesa e faturave \u2013 gjob\u00eb; etj., p\u00ebrve\u00e7 gjob\u00ebs p\u00ebr mosregjistrim. Ky zgjerim i baz\u00ebs s\u00eb penaliteteve synon t\u00eb zhduk\u00eb avantazhin q\u00eb kishin informalet (\u201cpo punoj n\u00eb t\u00eb zez\u00eb, maksimumi m\u00eb kapin pa NIPT e paguaj nj\u00eb gjob\u00eb t\u00eb vetme\u201d). Tani, t\u00eb qenit i paregjistruar t\u00eb ekspozon ndaj nj\u00eb orteku gjobash n\u00ebse t\u00eb kapin.<\/p>\n\n\n\n Nj\u00eb risi interesante \u00ebsht\u00eb se edhe kompanit\u00eb q\u00eb zhvillojn\u00eb ose mir\u00ebmbajn\u00eb sistemet software t\u00eb kasave fiskale\/fiskalizimit do t\u00eb mbajn\u00eb p\u00ebrgjegj\u00ebsi administrative n\u00ebse programet e tyre leht\u00ebsojn\u00eb shkelje. Q\u00eb prej futurjes s\u00eb fiskalizimit (fatur\u00ebs elektronike), bizneset p\u00ebrdorin software t\u00eb \u00e7ertifikuar p\u00ebr t\u00eb l\u00ebshuar fatura. N\u00ebse nj\u00eb kompani software-i b\u00ebn \u201csy qorr\u201d dhe lejon biznese t\u00eb fshijn\u00eb fatura, t\u00eb mbajn\u00eb dy bilance, apo t\u00eb manipulojn\u00eb t\u00eb dh\u00ebna, tani edhe vet\u00eb kompania IT do t\u00eb nd\u00ebshkohet. Ligji shprehimisht vendos sanksione administrative p\u00ebr prodhuesit\/mir\u00ebmbajt\u00ebsit e programeve kur k\u00ebto t\u00eb fundit nuk respektojn\u00eb k\u00ebrkesat ligjore. P.sh., n\u00ebse programi \u201cX\u201d nuk e mbyll automatikisht shitjen kur s\u2019ka lidhje interneti (si\u00e7 k\u00ebrkohet) dhe kjo p\u00ebrdoret p\u00ebr evazion, tatimet mund t\u00eb gjobisin kompanin\u00eb \u201cX\u201d. \u00cbsht\u00eb p\u00ebrmendur nj\u00eb shif\u00ebr prej 1 milion lek\u00ebsh gjob\u00eb n\u00eb raste t\u00eb tilla (n\u00eb var\u00ebsi t\u00eb shkeljes). Kjo do t\u2019i b\u00ebj\u00eb kompanit\u00eb e IT-s\u00eb shum\u00eb m\u00eb t\u00eb kujdesshme dhe bashk\u00ebpunuese n\u00eb luft\u00ebn kund\u00ebr informalitetit, sepse s\u2019duan t\u00eb rrezikojn\u00eb licenc\u00ebn apo gjoba t\u00eb kripura. P\u00ebr bizneset e zakonshme, kjo \u00ebsht\u00eb pozitive: programet e tyre t\u00eb faturimit do t\u00eb jen\u00eb m\u00eb t\u00eb sigurta dhe s\u2019do ofrojn\u00eb \u201crrug\u00eb t\u00eb shkurt\u00ebra\u201d ilegale.<\/p>\n\n\n\n N\u00eb vijim t\u00eb parimit q\u00eb \u201cshteti s\u2019duhet t\u2019i jap\u00eb para dikujt q\u00eb hetohet p\u00ebr evazion\u201d, n\u00eb ligj futet e qart\u00eb q\u00eb k\u00ebrkesat p\u00ebr rimbursim t\u00eb TVSH-s\u00eb pezullohen p\u00ebr tatimpaguesit q\u00eb jan\u00eb subjekt i hetimit penal p\u00ebr veprat e mashtrimit me TVSH ose fshehjes s\u00eb t\u00eb ardhurave. Praktikisht administrata tatimore e b\u00ebn k\u00ebt\u00eb edhe sot (nuk t\u2019jep rimbursim n\u00ebse je n\u00ebn hetim), por tani formalizohet ligj\u00ebrisht. K\u00ebshtu, p.sh., n\u00ebse nj\u00eb kompani k\u00ebrkon rimbursim TVSH-je 50 milion\u00eb lek\u00eb, por prokuroria po e heton p\u00ebr nj\u00eb skem\u00eb fiktive faturash, tatimet do ndalin procesin e rimbursimit derisa hetimi t\u00eb mbyllet. Kjo parandalon q\u00eb parat\u00eb t\u2019i kthehen potencialisht nj\u00eb mashtruesi q\u00eb nes\u00ebr mund t\u00eb gjendet fajtor e t\u2019i duhet t\u2019i kthej\u00eb (shteti shmang humbjen t\u00eb dyfisht\u00eb). Nga ana e biznesit, ky \u00ebsht\u00eb nj\u00eb sinjal: mos u p\u00ebrfshini n\u00eb skema t\u00eb dyshimta, se p\u00ebrve\u00e7 problemeve ligjore, do ngelni dhe pa likuiditetin e rimbursimit. N\u00ebse hetimi mbyllet pa gjetur faj, at\u00ebher\u00eb rimbursimi vazhdon normalisht me gjith\u00eb kamat\u00eb vonesat e veta.<\/p>\n\n\n\n Jan\u00eb shtuar dhe dispozita t\u00eb ndryshme teknike, si p.sh. nj\u00eb rregull anti-evazion q\u00eb ndalon automatikisht sistemin e fiskalizimit t\u00eb regjistroj\u00eb fatura midis nj\u00eb biznesi aktiv dhe nj\u00eb biznesi me status t\u00eb bllokuar\/\u00e7regjistruar (kjo nd\u00ebrkoh\u00eb edhe tani sistemi s\u2019e lejon, por thjesht e pasqyrojn\u00eb n\u00eb ligj). \u00cbsht\u00eb p\u00ebrmendur qart\u00eb parimi se procedimi penal prevalon ndaj atij administrativ \u2013 dmth n\u00ebse nj\u00eb \u00e7\u00ebshtje tatimore kalon p\u00ebr ndjekje penale, pezullohen t\u00eb gjitha proceset administrative paralelisht, derisa drejt\u00ebsia penale t\u00eb shprehet. Kjo shmang situatat ku tatimet dhe gjykata penale marrin vendime t\u00eb ndryshme nj\u00ebkoh\u00ebsisht.<\/p>\n\n\n\n Edhe pse pyetja e ka ve\u00e7uar, ndryshime rr\u00ebnj\u00ebsore n\u00eb struktur\u00ebn e apelimit administrativ nuk ka \u2013 ve\u00e7 asaj q\u00eb p\u00ebrmend\u00ebm te falja (heqja dor\u00eb nga ankimi p\u00ebr t\u00eb p\u00ebrfituar faljen). Procesi standard i ankimimit administrativ (te Drejtoria e Apelimit Tatimor) mbetet n\u00eb fuqi, me afatet e tij (30 dit\u00eb nga marrja e aktit p\u00ebr t\u00eb paraqitur ankes\u00ebn, dhe 60 dit\u00eb koh\u00eb administrata t\u00eb kthej\u00eb p\u00ebrgjigje). Nj\u00eb ndryshim i vog\u00ebl q\u00eb ka t\u00eb ngjar\u00eb: meq\u00eb tanim\u00eb administrata tatimore po fiton t\u00eb drejt\u00ebn t\u00eb b\u00ebj\u00eb vler\u00ebsime tatimore parapraken\u00eb rastet e dyshuara p\u00ebr fshehje t\u00eb ardhurasha (aty ku gjen indikacione penale), at\u00ebher\u00eb edhe procedura e ankimimit p\u00ebr k\u00ebto vler\u00ebsime mund t\u00eb ket\u00eb specifika (p.sh. pezullimi ose jo i detyrimit gjat\u00eb apelimit). N\u00eb p\u00ebrgjith\u00ebsi, me futjen e gjith\u00eb sistemit elektronik, ankesat administrative do b\u00ebhen online n\u00eb portalin e tatimeve (dhe pse kjo tashm\u00eb ndodh gjer\u00ebsisht).<\/p>\n\n\n\n Duhet theksuar se administrata tatimore planifikon edhe udh\u00ebzime sqaruese p\u00ebr t\u00eb unifikuar interpretimet e ligjit nga pal\u00ebt \u2013 edhe kjo n\u00eb nj\u00eb far\u00eb m\u00ebnyre \u201crisi\u201d procedurale, se deri sot shpesh bizneset ankohen p\u00ebr trajtim t\u00eb pabarabart\u00eb nga zyra t\u00eb ndryshme tatimore. P\u00ebrmir\u00ebsimi i klim\u00ebs s\u00eb apelimit do t\u00eb vij\u00eb edhe nga fakti se me faljen fiskale shum\u00eb nga konfliktet e vjetra do t\u00eb mbyllen miq\u00ebsisht (pasi bizneset do heqin dor\u00eb nga gjyqet p\u00ebr t\u00eb hyr\u00eb n\u00eb falje). N\u00ebse do kishte nj\u00eb fluks ankesash n\u00eb t\u00eb ardhmen (p.sh. n\u00eb zbatimin e tatimit t\u00eb ri t\u00eb bizneseve t\u00eb vogla), Ministria e Financave mund t\u00eb nd\u00ebrhyj\u00eb me struktura alternative (mediacion apo komisione t\u00eb posa\u00e7me), por n\u00eb k\u00ebto projektligje specifike nj\u00eb gj\u00eb e till\u00eb s\u2019\u00ebsht\u00eb paraqitur.<\/p>\n<\/blockquote>\n\n\n\n P\u00ebrmbledhtas, ndryshimet n\u00eb Procedurat Tatimore synojn\u00eb t\u00eb krijojn\u00eb nj\u00eb sistem m\u00eb t\u00eb disiplinuar ku:<\/p>\n\n\n\n K\u00ebto masa pritet t\u00eb ulin evazionin fiskal dhe t\u00eb rrisin t\u00eb ardhurat n\u00eb buxhet pa i prekur fare normat tatimore. P\u00ebr shumic\u00ebn e bizneseve t\u00eb rregullta, efekti do t\u00eb jet\u00eb i menaxhuesh\u00ebm: mbase do duhen m\u00eb shum\u00eb transaksione bankare dhe m\u00eb pak durim p\u00ebr korrigjime t\u00eb vona, por n\u00eb thelb nuk e komplikojn\u00eb dotjet\u00ebn p\u00ebr tatimpaguesit e ndersh\u00ebm. P\u00ebrkundrazi, synojn\u00eb t\u2019i v\u00ebn\u00eb fre konkurrent\u00ebve t\u00eb pandersh\u00ebm (atij q\u00eb s\u2019paguan fare, atij q\u00eb mban dy kasa, atij q\u00eb pun\u00ebson pa sigurime).<\/p>\n\n\n\n Scarica Projekt Ligj<\/a> e Relacion<\/a>.<\/p>\n\n\n\n Kjo \u00ebsht\u00eb nj\u00eb risi absolute n\u00eb legjislacionin shqiptar \u2013 nj\u00eb instrument q\u00eb vjen si koncept nga Italia (\u201cpace fiscale<\/a>\u201d) dhe disa vende t\u00eb tjera, p\u00ebr t\u00eb nxitur bashk\u00ebpunimin mes biznesit dhe shtetit. Marr\u00ebveshja e paqes fiskale (tatimore) nuk ka t\u00eb b\u00ebj\u00eb me falje detyrimesh t\u00eb vjetra, por me dakord\u00ebsimin paraprak p\u00ebr detyrimet e ardhshme. Me fjal\u00eb t\u00eb thjesht\u00eb, nj\u00eb tatimpagues dhe administrata tatimore ulen dhe bien dakord se sa do t\u00eb jet\u00eb fitimi i tatuesh\u00ebm i tatimpaguesit p\u00ebr vitin e ardhsh\u00ebm dhe sa tatim do paguaj\u00eb ai. Gjat\u00eb periudh\u00ebs s\u00eb marr\u00ebveshjes, tatimpaguesi q\u00eb i p\u00ebrmbahet asaj nuk i n\u00ebnshtrohet kontrolleve t\u00eb zakonshme tatimore p\u00ebr at\u00eb vit \u2013 sepse ai e ka \u201cmbyllur pazarin\u201d me shtetin q\u00eb n\u00eb fillim.<\/p>\n\n\n\n Kjo skem\u00eb nuk \u00ebsht\u00eb p\u00ebr k\u00ebdo. Projektligji kufizon qart\u00eb q\u00eb vet\u00ebm tatimpaguesit me t\u00eb ardhura bruto mbi 14 milion\u00eb lek\u00eb n\u00eb vit mund t\u00eb hyjn\u00eb n\u00eb marr\u00ebveshje. Pra, targeti jan\u00eb bizneset e mesme dhe t\u00eb m\u00ebdha (14 mln lek\u00eb \u00ebsht\u00eb pragu aktual ku biznesi konsiderohet i madh dhe i n\u00ebnshtrohet tatimit normal 15% t\u00eb fitimit). Gjithashtu, p\u00ebr t\u00eb hyr\u00eb n\u00eb marr\u00ebveshje biznesi duhet t\u00eb mos p\u00ebrfitoj\u00eb nga norma t\u00eb ul\u00ebta preferenciale apo p\u00ebrjashtime tatimore \u2013 dometh\u00ebn\u00eb, nj\u00eb biznes i IT-s\u00eb q\u00eb ka tatim preferencial 5% nuk futet n\u00eb k\u00ebt\u00eb skem\u00eb (sepse ai ve\u00e7 ka favor fiskal), ose nj\u00eb biznes fason i p\u00ebrjashtuar nga TVSH n\u00eb import nuk futet. Q\u00ebllimi \u00ebsht\u00eb q\u00eb skema t\u2019u drejtohet bizneseve q\u00eb paguajn\u00eb normalisht tatimin e plot\u00eb, pa favorizma. Po ashtu, biznesi duhet t\u00eb plot\u00ebsoj\u00eb disa kushte reputacioni:<\/p>\n\n\n\n Praktikisht, flasim p\u00ebr biznese t\u00eb mira paguese e pa probleme ligjore \u2013 administrata do t\u00eb b\u00ebj\u00eb nj\u00eb lloj filtrimi: vet\u00ebm ata q\u00eb i ka si \u201cnx\u00ebn\u00ebs shembullor\u00eb\u201d i fton t\u00eb firmosin k\u00ebt\u00eb marr\u00ebveshje. <\/p>\n\n\n\n P.sh., nj\u00eb kompani prodhimi me xhiro 1 miliard lek\u00eb, q\u00eb \u00e7do vit ka deklaruar e paguar rregullisht tatimfitimin, mund t\u00eb hyj\u00eb; por nj\u00eb kompani nd\u00ebrtimi q\u00eb s\u2019ka paguar TVSH e ka gjyqe n\u00eb Apel Tatimor, s\u2019do e lejojn\u00eb.<\/p>\n<\/blockquote>\n\n\n\n Formula e futur n\u00eb ligj \u00ebsht\u00eb relativisht e thjesht\u00eb: administrata tatimore merr fitimin e tatuesh\u00ebm t\u00eb vitit t\u00eb kaluar t\u00eb biznesit dhe e rrit me 18% \u2013 ky do jet\u00eb fitimi i pranuar p\u00ebr vitin e ri. Mbi k\u00ebt\u00eb, tatimpaguesi do paguaj\u00eb tatimin normal (p.sh. 15% p\u00ebr tatim fitimin e kompanive). N\u00ebse biznesi realizon sakt\u00ebsisht at\u00eb fitim \u2013 nuk ka asgj\u00eb m\u00eb shum\u00eb p\u00ebr t\u00eb paguar. N\u00ebse realizon m\u00eb tep\u00ebr fitim, pjesa mbi at\u00eb prag +18% tatimohet me nj\u00eb norm\u00eb preferenciale 5% (n\u00eb vend t\u00eb 15%). N\u00ebse realizon m\u00eb pak, gjithsesi do paguaj\u00eb tatimin p\u00ebr at\u00eb fitim t\u00eb r\u00ebn\u00eb dakord (k\u00ebtu q\u00ebndron \u201cpaqja\u201d: edhe n\u00ebse fitimet u bien, shteti e ka sigurimin e vet). Nga ana tjet\u00ebr, n\u00ebse do p\u00ebsonte humbje, normalisht s\u2019do paguante tatim \u2013 por me marr\u00ebveshje ai e ka pranuar nj\u00eb fitim minimal, k\u00ebshtu q\u00eb duhet t\u00eb paguaj\u00eb at\u00eb tatim minimal. Kjo skem\u00eb zgjat 1 vit, por ligji i jep t\u00eb drejt\u00eb biznesit ta rinovoj\u00eb deri edhe 2 vite t\u00eb tjera pas atij (pra maksimumi 3 vite radhazi mund t\u00eb jet\u00eb n\u00ebn k\u00ebt\u00eb regjim). Pas k\u00ebsaj, ose i jepet mund\u00ebsia prap\u00eb t\u00eb rinegocioj\u00eb (n\u00ebse ligji do zgjas\u00eb), ose kthehet n\u00eb regjimin e zakonsh\u00ebm.<\/p>\n\n\n\n Nj\u00eb kompani tregtare fitoi 50 milion\u00eb lek\u00eb vitin e kaluar. N\u00eb kushte normale do paguante ~7.5 mln lek\u00eb tatim fitimi (15%). Vendos t\u00eb lidh\u00eb \u201cpaqen fiskale\u201d me tatimet. Administrata sheh historikun e saj dhe i propozon: \u201cP\u00ebr vitin tjet\u00ebr ti do deklarosh fitim 59 milion\u00eb lek\u00eb\u201d (q\u00eb \u00ebsht\u00eb 50 + 18%). Kompania pranon dhe n\u00ebnshkruan. Gjat\u00eb atij viti, tatimet nuk e kontrollojn\u00eb p\u00ebr tatim-fitimin (se tashm\u00eb jan\u00eb marr\u00eb vesh). N\u00eb fund t\u00eb vitit, kompania:<\/p>\n\n\n\n N\u00eb t\u00eb gjitha rastet, nuk do ket\u00eb debate mbi shpenzime t\u00eb zbritshme, mbi kontroll inventari, mbi korrekt\u00ebsin\u00eb e faturave \u2013 tatimet s\u2019do hyn\u00eb t\u00eb germojn\u00eb sepse e kan\u00eb marr\u00eb tatimin e vet t\u00eb dakord\u00ebsuar. Kjo i jep siguri totale biznesit se s\u2019do ket\u00eb gjoba apo detyrime shtes\u00eb pas kontrollit, dhe nj\u00ebkoh\u00ebsisht i jep shtetit siguri q\u00eb merr t\u00eb pakt\u00ebn 18% m\u00eb shum\u00eb tatim sesa vitin e kaluar nga ky biznes.<\/p>\n\n\n\n P\u00ebrfiton transparenc\u00eb dhe parashikueshm\u00ebri \u2013 e di paraprakisht sa do paguaj\u00eb tatim dhe mund t\u00eb planifikojn\u00eb financiarisht pa frik\u00ebn e \u201csurprizave\u201d nga kontrolli tatimor. Fiton gjithashtu stabilitet n\u00eb marr\u00ebdh\u00ebnien me administrat\u00ebn: sa koh\u00eb respekton marr\u00ebveshjen, s\u2019do t\u2019i vin\u00eb inspektor\u00eb p\u00ebr t\u2019i nxjerr\u00eb ndonj\u00eb diferenc\u00eb. Plus, n\u00ebse i ec\u00ebn mir\u00eb puna dhe fiton m\u00eb tep\u00ebr, tatimi marxhinal mbi at\u00eb fitim shtes\u00eb \u00ebsht\u00eb vet\u00ebm 5% \u2013 shum\u00eb i ul\u00ebt. Kjo e inkurajon t\u00eb deklaroj\u00eb sa m\u00eb shum\u00eb (sepse shteti po e \u201cshp\u00ebrblen\u201d me norm\u00eb t\u00eb ul\u00ebt p\u00ebr fitimet ekstra). N\u00ebse zbulon ndonj\u00eb mund\u00ebsi biznesi q\u00eb s\u2019e kishte parashikuar, do e realizoj\u00eb pa merak sepse di q\u00eb edhe tatimi mbi t\u00eb \u00ebsht\u00eb i but\u00eb. K\u00ebto element\u00eb pritet t\u00eb redukojn\u00eb konfliktet tatimore dhe t\u2019i japin fund mend\u00ebsis\u00eb s\u00eb \u201cfsheh pak fitim se s\u2019dua t\u00eb paguaj shum\u00eb\u201d \u2013 marr\u00ebveshja e b\u00ebn tatimin e drejt\u00eb dhe t\u00eb q\u00ebndruesh\u00ebm p\u00ebr pal\u00ebt.<\/p>\n\n\n\n P\u00ebrfiton mbledhje m\u00eb t\u00eb sigurt dhe t\u00eb q\u00ebndrueshme t\u00eb t\u00eb ardhurave. N\u00eb vend q\u00eb t\u00eb pres\u00eb fundin e vitit e pastaj t\u00eb gjej\u00eb se ca biznese deklaruan ulje fitimi (ose t\u00eb harxhoj\u00eb energji me kontrolle), shteti i ka \u201cprenotuar\u201d +18% tatim m\u00eb shum\u00eb q\u00eb n\u00eb fillim. Gjithashtu, ul shpenzimet e kontrollit: inspektor\u00ebt e saj nuk do angazhohen me ata tatimpagues \u2013 mund t\u00eb fokusohen te sektor\u00ebt e tjer\u00eb me risk. Mosmarr\u00ebveshjet gjyq\u00ebsore pritet t\u00eb pak\u00ebsohen, sepse kur pal\u00ebt jan\u00eb dakord s\u2019ka pse t\u00eb ket\u00eb apelime. Kjo i jep mund\u00ebsi administrat\u00ebs t\u00eb p\u00ebrqendrohet te evazor\u00ebt e v\u00ebrtet\u00eb dhe te bizneset problematike, n\u00eb vend q\u00eb t\u00eb harxhoj\u00eb koh\u00eb me kompani q\u00eb n\u00eb fakt duan t\u00eb vet\u00ebdeklarojn\u00eb drejt. Pra shteti rrit eficienc\u00ebn: m\u00eb pak kontrolle rutine, m\u00eb shum\u00eb analiza risku. Nj\u00eb p\u00ebrfitim indirekt \u00ebsht\u00eb edhe p\u00ebrmir\u00ebsimi i klim\u00ebs s\u00eb t\u00eb b\u00ebrit biznes: investitor\u00ebt e m\u00ebdhenj e din\u00eb q\u00eb mund t\u00eb ken\u00eb nj\u00eb pakt stabil me shtetin, gj\u00eb q\u00eb e b\u00ebn Shqip\u00ebrin\u00eb nj\u00eb vend m\u00eb t\u00eb parashikuesh\u00ebm p\u00ebr t\u00eb investuar.<\/p>\n\n\n\n Jo, aspak. Marr\u00ebveshja e paqes fiskale \u00ebsht\u00eb vullnetare. Tatimpaguesit e m\u00ebdhenj mund t\u00eb aplikojn\u00eb, por s\u2019jan\u00eb t\u00eb detyruar. Administrata po krijon kriteret dhe do hap\u00eb ndoshta nj\u00eb portal ku bizneset e interesuara do shprehin k\u00ebrkes\u00eb, dhe m\u00eb pas do marr\u00eb nj\u00eb ofert\u00eb nga administrata tatimore. Biznesi pastaj mund ta pranoj\u00eb ose ta refuzoj\u00eb ofert\u00ebn brenda nj\u00eb afati (p.sh. 30 dit\u00eb nga marrja e saj). N\u00ebse s\u2019b\u00ebhet marr\u00ebveshje, vazhdohet normalisht me sistemin ekzistues (vet\u00ebdeklarim, kontroll i mundsh\u00ebm, etj.). Nuk z\u00ebvend\u00ebsohet sistemi aktual, krijohet vet\u00ebm nj\u00eb \u201cdritare\u201d alternative p\u00ebr ata q\u00eb duan. Vlen t\u00eb theksohet se kjo \u00ebsht\u00eb menduar si skem\u00eb e p\u00ebrkohshme 3-vje\u00e7are n\u00eb total \u2013 pra \u00ebsht\u00eb nj\u00eb eksperiment, n\u00ebse shkon mir\u00eb mund t\u00eb zgjatet, por ideja \u00ebsht\u00eb t\u00eb shihet si funksionon n\u00eb 2026-2028 e pastaj t\u00eb rivler\u00ebsohet.<\/p>\n\n\n\n Nd\u00ebr bizneset e m\u00ebdha, ata q\u00eb presin ulje t\u00eb ndjeshme t\u00eb fitimit vitin e ardhsh\u00ebm s\u2019kan\u00eb interes, se do paguajn\u00eb tatim mbi nj\u00eb fitim m\u00eb t\u00eb lart\u00eb nga sa do ken\u00eb realisht. Gjithashtu, kompani me fitime shum\u00eb t\u00eb paq\u00ebndrueshme (p.sh. nj\u00eb vit fitim 100 mln, vitin tjet\u00ebr 0) do ngurronin, se 18% mbi 100 mln pastaj mund t\u2019i r\u00ebndoj\u00eb n\u00eb vitin e dob\u00ebt. Nga ana tjet\u00ebr, kompani q\u00eb parashikojn\u00eb rritje t\u00eb q\u00ebndrueshme ~10-15% n\u00eb vit mund t\u00eb hyjn\u00eb pa frik\u00eb \u2013 +18% \u00ebsht\u00eb e kap\u00ebrcyeshme p\u00ebr to, dhe 5% tatim mbi gjith\u00e7ka mbi 18% i stimulon po ashtu. Prandaj pritet q\u00eb sektor\u00eb si p.sh. bankat, telekomi, fabrikat e prodhimit t\u2019i shohim t\u00eb interesuara, nd\u00ebrsa sektor\u00eb si nd\u00ebrtimi (q\u00eb ka fitime me val\u00eb t\u00eb m\u00ebdha) ndoshta jo aq.<\/p>\n\n\n\n Marr\u00ebveshja e paqes fiskale \u00ebsht\u00eb nj\u00eb mekaniz\u00ebm inovativ q\u00eb synon t\u00eb nd\u00ebrtoj\u00eb besim mes biznesit t\u00eb madh dhe shtetit. Ajo ul konfliktet (nga nj\u00eb sistem tradicional i bazuar te kontrolli dhe nd\u00ebshkimi, kalohet te dakord\u00ebsia paraprake). Bizneset e vogla nuk preken fare (ato as nuk hyjn\u00eb dot n\u00eb k\u00ebt\u00eb skem\u00eb). Bizneset e m\u00ebdha do ta vler\u00ebsojn\u00eb koston dhe leverdin\u00eb e opsionit \u2013 disa mund ta p\u00ebrqafojn\u00eb menj\u00ebher\u00eb, disa mund t\u00eb presin t\u00eb shohin si shkon viti i par\u00eb. \u00cbsht\u00eb di\u00e7ka krejt vullnetare dhe e negociueshme: n\u00eb fund t\u00eb dit\u00ebs, shteti s\u2019do humbas\u00eb (sepse s\u2019pranon marr\u00ebveshje me m\u00eb pak se +18% tatim se vitin e shkuar), dhe biznesi i ndersh\u00ebm ashtu s\u2019do humbas\u00eb (sepse edhe po pagoi pak m\u00eb shum\u00eb, fiton paqe mendore dhe mund\u00ebsi p\u00ebr tatim t\u00eb ul\u00ebt mbi rritjen). N\u00eb nj\u00eb far\u00eb m\u00ebnyre, ky instrument formalizon nj\u00eb praktik\u00eb q\u00eb ndodh de facto: shpesh kompani t\u00eb m\u00ebdha komunikojn\u00eb me administrat\u00ebn n\u00eb m\u00ebnyr\u00eb informale p\u00ebr t\u2019i evituar konfliktet \u2013 tani do ken\u00eb nj\u00eb rrug\u00eb ligjore t\u2019i paracaktojn\u00eb gj\u00ebrat. Marr\u00ebveshja e paqes pritet t\u00eb hyj\u00eb n\u00eb fuqi nga janari 2026 (n\u00ebse miratohet brenda 2025), dhe do pilotohet p\u00ebr tre vite.<\/p>\n\n\n\n Scarica Projekt Ligj <\/a>e Relacion<\/a>.<\/p>\n\n\n\n Ligji i ri \u201cP\u00ebr Tatimin mbi t\u00eb Ardhurat\u201d (ligj nr. 29\/2023<\/a>) \u00ebsht\u00eb miratuar n\u00eb 2023 dhe ka hyr\u00eb n\u00eb f uqi n\u00eb fuqi m\u00eb 1 janar 2024, por qeveria tashm\u00eb ka propozuar disa shtesa dhe ndryshime n\u00eb t\u00eb p\u00ebr 2025-2026. K\u00ebto ndryshime fokusohen kryesisht n\u00eb struktur\u00ebn e tatimit p\u00ebr bizneset e vogla dhe mbylljen e shtigjeve t\u00eb shmangies fiskale midis kategorive t\u00eb tatimpaguesve. Do flasim si p\u00ebr bizneset, ashtu edhe p\u00ebr individ\u00ebt e pun\u00ebsuar apo profesionist\u00ebt.<\/p>\n\n\n\n Si\u00e7 u p\u00ebrmend edhe m\u00eb her\u00ebt, aktualisht t\u00eb gjitha bizneset me xhiro deri n\u00eb 14 milion\u00eb lek\u00eb n\u00eb vit jan\u00eb t\u00eb p\u00ebrjashtuara nga tatimi mbi fitimin (kan\u00eb norm\u00eb 0%). Kjo politik\u00eb ishte menduar p\u00ebr t\u00eb ndihmuar bizneset e vogla gjat\u00eb pandemis\u00eb COVID-19 dhe m\u00eb pas u zgjat deri n\u00eb vitin 2029. Praktikisht, nj\u00eb dyqan me 10 mln lek\u00eb shitje n\u00eb vit sot paguan zero tatim-fitimi, kurse nj\u00eb kompani me 15 mln lek\u00eb paguan 15% mbi fitimin (af\u00ebrsisht 1.5 mln lek\u00eb tatim). Diferenca \u00ebsht\u00eb e madhe, dhe fatkeq\u00ebsisht ka sjell\u00eb fenomene abuzive:<\/p>\n\n\n\n Punonj\u00ebs (me paga t\u00eb tatueshme 13% ose 23%) u larguan nga kompanit\u00eb dhe u regjistruan si persona fizik\u00eb (biznes i vog\u00ebl) me NIPT, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb tatoheshin me 0% n\u00eb vend q\u00eb pun\u00ebdh\u00ebn\u00ebsi t\u00eb paguante tatim mbi pag\u00ebn p\u00ebr ta. Th\u00ebn\u00eb ndryshe, nj\u00eb specialist IT apo konsulent q\u00eb punonte me rrog\u00eb, vendosi t\u00eb b\u00ebhet \u201ci pavarur\u201d dhe t\u2019i faturoj\u00eb kompanis\u00eb sh\u00ebrbimet e veta si biznes m\u00eb vete \u2013 k\u00ebshtu mbi at\u00eb pages\u00eb nuk u mbajt tatim n\u00eb burim 13%, por u trajtua si pages\u00eb ndaj nj\u00eb subjekti me 0% tatim-fitimi. Kjo i leverdiste atij individualisht, por shtetit i iku tatimi i pag\u00ebs dhe sigurimet shoq\u00ebrore t\u00eb pun\u00ebdh\u00ebn\u00ebsit. Masa e k\u00ebtij fenomeni ka qen\u00eb e madhe: numri i personave fizik\u00eb q\u00eb ofrojn\u00eb sh\u00ebrbime profesionale \u00ebsht\u00eb rritur me mbi 10 mij\u00eb (53% rritje) nga 2018 n\u00eb 2023 \u2013 nj\u00eb shp\u00ebrthim q\u00eb s\u2019p\u00ebrputhet thjesht me rritjen ekonomike, por me migrimin e punonj\u00ebsve drejt skem\u00ebs 0%. Shum\u00eb nga k\u00ebta persona realisht punojn\u00eb vet\u00ebm p\u00ebr nj\u00eb klient (ish-pun\u00ebdh\u00ebn\u00ebsin) dhe jan\u00eb n\u00eb praktik\u00eb t\u00eb pun\u00ebsuar t\u00eb maskuar.<\/p>\n\n\n\n Aksioner\u00eb, administrator\u00eb kompanish ose punonj\u00ebs ky\u00e7, p\u00ebr t\u00eb shmangur tatimin mbi dividendin (8%) ose mbi pag\u00ebn, kan\u00eb hapur NIPT personal dhe i faturojn\u00eb kompanis\u00eb s\u00eb vet sh\u00ebrbime konsulence, marketingu, menaxhimi etj., duke i rritur shpenzimet fiktivisht kompanis\u00eb dhe ulur fitimin e saj t\u00eb tatuesh\u00ebm. K\u00ebshtu, n\u00eb vend q\u00eb kompania t\u00eb nxjerr\u00eb fitim e t\u2019u ndaj\u00eb dividend (ku shteti merr 8%), ajo paraqitet me fitim m\u00eb t\u00eb vog\u00ebl sepse \u201ci pagoi\u201d k\u00ebtyre personave sh\u00ebrbime, nd\u00ebrsa vet\u00eb personat u tatua me 0%. Shifrat e fundit treguan se rreth 6 mij\u00eb subjekte (persona fizik\u00eb) potencialisht jan\u00eb n\u00eb k\u00ebt\u00eb situat\u00eb \u2013 dhe 19% e tyre (mbi 1 mij\u00eb subjekte) kan\u00eb ekzistuar q\u00eb para 2016 (dmth u krijuan jo si pasoj\u00eb e pandemis\u00eb apo leht\u00ebsive, por ishin real\u00eb), nd\u00ebrsa 81% kan\u00eb dal\u00eb pas vendosjes s\u00eb taks\u00ebs 0%. Pra leht\u00ebsia tatimore e 0% ka erosuar baz\u00ebn tatimore t\u00eb t\u00eb pun\u00ebsuarve, duke i shtyr\u00eb disa t\u00eb kalojn\u00eb si t\u00eb vet\u00ebpun\u00ebsuar fiktiv\u00eb.<\/p>\n\n\n\n K\u00ebto fenomene konsiderohen problematike sepse prishin konkurrenc\u00ebn e ndershme n\u00eb treg dhe ulin t\u00eb ardhurat buxhetore. Prandaj, \u00ebsht\u00eb hartuar nj\u00eb plan q\u00eb biznesi i vog\u00ebl t\u00eb p\u00ebrfshihet s\u00ebrish n\u00eb skem\u00ebn e taksimit, por me nj\u00eb regjim t\u00eb thjeshtuar e t\u00eb but\u00eb, jo me 15% mbi fitimin direkt. N\u00eb Strategjin\u00eb Afatmesme Fiskale 2022-2026 (t\u00eb p\u00ebrmendur edhe nga FMN) u parashtrua ideja q\u00eb:<\/p>\n\n\n\n Bizneset me 8-14 milion lek\u00eb xhiro (q\u00eb aktualisht jan\u00eb ende 0% tatim-fitimi) mendohet t\u00eb kalojn\u00eb n\u00eb regjimin normal t\u00eb tatim-fitimit 15% ose n\u00eb nj\u00eb regjim t\u00eb ngjash\u00ebm me biznesin e madh. Me fjal\u00eb t\u00eb tjera, pragu i p\u00ebrjashtimit do t\u00eb ulet nga 14 mln n\u00eb 8 mln lek\u00eb, duke rikthyer n\u00eb taksim nj\u00eb pjes\u00eb t\u00eb \u201cbiznesit t\u00eb vog\u00ebl t\u00eb madh\u201d.<\/p>\n\n\n\n Kjo pritet t\u00eb ndodh\u00eb nga viti 2025 ose 2026, pasi qeveria fillimisht do t\u00eb p\u00ebrgatit\u00eb infrastruktur\u00ebn dhe do t\u00eb komunikoj\u00eb ndryshimin. N\u00eb fakt, n\u00eb korrik 2023 u fut nj\u00eb rregull anti-shmangie p\u00ebr rastet e atyre \u201c1 punonj\u00ebs me NIPT p\u00ebr 1 klient\u201d \u2013 i cili tha q\u00eb n\u00ebse >50% e t\u00eb ardhurave t\u00eb nj\u00eb personi fizik vijn\u00eb nga 1 klient i vet\u00ebm, dhe plot\u00ebsohen disa kushte t\u00eb tjera, ai person do tatohet sikur t\u00eb ishte i pun\u00ebsuar. Kjo hyri n\u00eb fuqi m\u00eb 1 janar 2024. Sipas Ministris\u00eb s\u00eb Financave, kjo mas\u00eb anti-abuzim (q\u00eb praktikisht prek \u201cfreelancer\u201d-at e rrem\u00eb) n\u00eb zbatim pa dallim po prekte edhe disa realisht t\u00eb pavarur, ndaj me projektligjin e ri do sakt\u00ebsohet me nj\u00eb \u201cdeklarat\u00eb statusi t\u00eb vet\u00ebpun\u00ebsuarit\u201d dhe kritere t\u00eb qarta. Individ\u00ebt do vet\u00ebdeklarojn\u00eb n\u00ebse i plot\u00ebsojn\u00eb kriteret e t\u00eb qenit biznes i pavarur ose jo (p.sh. a ke zyr\u00ebn, pajisjet e tua? a ke orar e vend pune t\u00eb p\u00ebrcaktuar nga klienti? a merr riskun vet\u00eb? etj.). K\u00ebshtu, administrata tatimore do dij\u00eb cil\u00ebt nga ata persona fizik\u00eb me 0% tatim jan\u00eb biznes i mir\u00ebfillt\u00eb dhe cil\u00ebt jan\u00eb punonj\u00ebs t\u00eb kamufluar. Kjo qasje synon t\u00eb trajtoj\u00eb me drejt\u00ebsi ata q\u00eb realisht kan\u00eb marr\u00ebdh\u00ebnie biznesi (t\u00eb vazhdojn\u00eb t\u00eb g\u00ebzojn\u00eb tatimin e vog\u00ebl) kundrejt atyre q\u00eb ishin thjesht p\u00ebr t\u00eb kursyer taksa (q\u00eb do t\u2019u duhet t\u00eb paguajn\u00eb nj\u00eblloj si t\u00eb pun\u00ebsuar). \u00cbsht\u00eb nj\u00eb sistem i ngjash\u00ebm me at\u00eb q\u00eb p\u00ebrdoret n\u00eb vende si Kanadaja apo UK (\u201ccontractor vs employee tests\u201d).<\/p>\n\n\n\n K\u00ebto l\u00ebvizje tregojn\u00eb se qeveria po ndjek qasjen e taksimit t\u00eb drejt\u00eb dhe progresiv, n\u00eb vend q\u00eb t\u00eb vazhdoj\u00eb me p\u00ebrjashtime totale. Nuk po vendoset nj\u00eb tatim i lart\u00eb i menj\u00ebhersh\u00ebm p\u00ebr biznesin e vog\u00ebl, por nj\u00eb shkall\u00ebzim sipas madh\u00ebsis\u00eb: shum\u00eb i vogli paguan fare pak, i vogli disi m\u00eb shum\u00eb (si p\u00ebrqindje e vog\u00ebl e xhiros), i mesmi paguan normalisht. \u00cbsht\u00eb ruajtur k\u00ebshtu parimi q\u00eb \u201ckush fiton m\u00eb shum\u00eb, paguan m\u00eb shum\u00eb (edhe n\u00eb proporcion)\u201d. Nd\u00ebrkoh\u00eb, p\u00ebr individ\u00ebt e pun\u00ebsuar, ligji i ri i tatimeve (29\/2023<\/a>) la n\u00eb fuqi shkall\u00ebt progresive 13% dhe 23% p\u00ebr t\u00eb ardhurat nga pagat. Nuk ka ndonj\u00eb sinjal se do t\u00eb ndryshohen ato shkall\u00eb apo kufijt\u00eb. P\u00ebrkundrazi, qeveria ka deklaruar se progresiviteti ka dh\u00ebn\u00eb rezultate n\u00eb uljen e pabarazis\u00eb dhe do ruhet. Pra, nuk pritet rikthim i taks\u00ebs s\u00eb shesht\u00eb mbi pagat. Aktualisht paga mujore deri 40 mij\u00eb lek\u00eb s\u2019tatohen fare; nga 40 mij\u00eb deri ~200 mij\u00eb tatohen 13%; mbi ~200 mij\u00eb tatohen 23%. K\u00ebto kufij mund t\u00eb indeksosen n\u00eb t\u00eb ardhmen p\u00ebr efekt inflacioni, por thelbi i progresivitetit q\u00eb t\u00eb ardhurat m\u00eb t\u00eb larta paguajn\u00eb nj\u00eb norm\u00eb m\u00eb t\u00eb lart\u00eb do vazhdoj\u00eb. Edhe p\u00ebr tatimin e bizneseve po shihet nj\u00eb lloj progresiviteti (me banda xhiroje).<\/p>\n\n\n\n Tatimi mbi t\u00eb ardhurat p\u00ebrfshin edhe norma t\u00eb ve\u00e7anta: dividenti 8%, interesat bankare 15%, qiraja 15%, fitimi kapital nga shitja e pasuris\u00eb 15%, etj. K\u00ebto nuk duket t\u00eb ndryshojn\u00eb n\u00eb 2025 (s\u2019jan\u00eb p\u00ebrmendur ndryshime). Po ashtu, leht\u00ebsit\u00eb ekzistuese si tatimi i ul\u00ebt 5% p\u00ebr sektorin e IT (i parashikuar deri n\u00eb 2029) apo p\u00ebr agroturizmin, etj., mbeten n\u00eb fuqi. Prap\u00eb, p\u00ebr biznesin e vog\u00ebl q\u00eb do filloj\u00eb t\u00eb paguaj\u00eb tatim, do konsiderohet si nj\u00eb leht\u00ebsi e jasht\u00ebzakonshme fakti q\u00eb deri 8 mln lek\u00eb do paguaj\u00eb vet\u00ebm 2-4% t\u00eb xhiros, krahasuar me biznesin e madh q\u00eb paguan 15% t\u00eb fitimit (q\u00eb shpesh i bie 2-5% e xhiros gjithashtu). Pra nuk po ngarkohet askush me taks\u00eb t\u00eb r\u00ebnd\u00eb \u2013 po hiqet vet\u00ebm privilegji i mos-pages\u00ebs totale.<\/p>\n\n\n\n Nj\u00eb objektiv i ndryshimeve n\u00eb ligjin e tatimit mbi t\u00eb ardhurat \u00ebsht\u00eb edhe ndarja m\u00eb e drejt\u00eb mes t\u00eb ardhurave nga biznesi dhe atyre nga pun\u00ebsimi. Duke futur deklarat\u00ebn e statusit dhe duke kufizuar abuzimin me vet\u00ebpun\u00ebsimin fiktiv, pritet q\u00eb shum\u00eb individ\u00eb t\u00eb rikthehen n\u00eb marr\u00ebdh\u00ebnie t\u00eb rregullt pune (ose t\u00eb pakt\u00ebn t\u2019i deklarojn\u00eb vetes nj\u00eb pag\u00eb realiste si administrator\u00eb shoq\u00ebrie, mbi t\u00eb cil\u00ebn t\u00eb paguajn\u00eb tatim e sigurime). Kjo do t\u00eb thot\u00eb m\u00eb shum\u00eb kontribute shoq\u00ebrore n\u00eb skem\u00eb dhe m\u00eb shum\u00eb tatim t\u00eb t\u00eb ardhurave personale n\u00eb buxhet. Nga ana e individ\u00ebve, do t\u00eb thot\u00eb edhe m\u00eb shum\u00eb t\u00eb drejta \u2013 p.sh. ai \u201ci vet\u00ebpun\u00ebsuari\u201d s\u2019kishte sigurime shoq\u00ebrore t\u00eb plota, s\u2019kishte pushime vjetore, etj., tani n\u00ebse kalon si i pun\u00ebsuar do t\u2019i ket\u00eb k\u00ebto p\u00ebrfitime.<\/p>\n\n\n\n Struktura e re e tatimit mbi t\u00eb ardhurat do t\u00eb jet\u00eb nj\u00eb ekuilib\u00ebr mes leht\u00ebsimit dhe drejt\u00ebsis\u00eb. Biznesi i vog\u00ebl nuk do t\u00eb r\u00ebndohet n\u00eb m\u00ebnyr\u00eb t\u00eb till\u00eb q\u00eb t\u00eb mos p\u00ebrballoj\u00eb dot (faktikisht, shumica paguanin 5% tatim t\u00eb thjeshtuar deri n\u00eb 2020 dhe ja dilnin), por do t\u00eb \u201cfutet n\u00eb loj\u00eb\u201d duke kontribuar di\u00e7ka. Kjo do t\u00eb rris\u00eb baz\u00ebn tatimore dhe do ul\u00eb motivimin p\u00ebr abuzime. Nd\u00ebrkoh\u00eb, bizneset e m\u00ebdha nuk preken n\u00eb norma (vet\u00ebm se do ken\u00eb konkurrent\u00eb m\u00eb t\u00eb formalizuar), kurse individ\u00ebt e pun\u00ebsuar vazhdojn\u00eb me tatimin progresiv si m\u00eb par\u00eb. Q\u00ebllimi \u00ebsht\u00eb nj\u00eb sistem i thjesht\u00eb, i q\u00ebndruesh\u00ebm dhe i drejt\u00eb, ku nuk krijohen shtremb\u00ebrime artificiale. N\u00ebse k\u00ebto masa zbatohen si\u00e7 duhen, pritet q\u00eb n\u00eb vitet e ardhshme t\u00eb shohim m\u00eb pak biznese-fantazm\u00eb (persona me NIPT pa aktivitet real) dhe m\u00eb shum\u00eb t\u00eb ardhura n\u00eb buxhet nga tatimet direkte \u2013 pa e d\u00ebmtuar rritjen ekonomike, pasi normat ende do jen\u00eb nd\u00ebr m\u00eb t\u00eb ul\u00ebtat n\u00eb rajon.<\/p>\n\n\n\n Scarica Projekt Ligj<\/a> e Relacion<\/a>.<\/p>\n\n\n\n N\u00eb p\u00ebrfundim, ndryshimet e pritshme ligjore tatimore p\u00ebrb\u00ebjn\u00eb nj\u00eb paket\u00eb gjith\u00ebp\u00ebrfshir\u00ebse reformash. Ato synojn\u00eb nj\u00eb sistem tatimor m\u00eb t\u00eb drejt\u00eb, m\u00eb efikas dhe q\u00eb nxit zhvillimin. Nga nj\u00ebra an\u00eb kemi leht\u00ebsira dhe stimuj: investimet publike n\u00eb shkolla, spitale lirohen nga taksat vendore, fermer\u00ebt marrin mbrapsht 10% TVSH si mb\u00ebshtetje, mij\u00ebra biznese dhe individ\u00eb \u00e7lirohen nga barra e borxheve t\u00eb vjetra tatimore. Nga ana tjet\u00ebr kemi masa disiplinuese dhe formalizuese: kufizimin e paras\u00eb cash n\u00eb ekonomi, penalitete m\u00eb t\u00eb ashpra p\u00ebr informal\u00ebt, tatim p\u00ebr bizneset e vogla q\u00eb deri dje s\u2019paguanin, rregulla t\u00eb reja kund\u00ebr shmangieve. Kategorit\u00eb e biznesit t\u00eb prekur jan\u00eb pothuaj t\u00eb gjitha:<\/p>\n\n\n\n p\u00ebrfitojn\u00eb nga \u201cpakti i paqes fiskale\u201d (stabilitet tatimor) por shohin dhe se konkurrenca e pandershme nga t\u00eb vegj\u00eblit do reduktohet, nd\u00ebrkoh\u00eb duhet t\u00eb vazhdojn\u00eb t\u00eb respektojn\u00eb rrept\u00ebsisht rregullat (sidomos p\u00ebr transaksionet bankare e faturat, se ndryshe gjobat jan\u00eb t\u00eb larta).<\/p>\n\n\n\n Do rifutet n\u00eb kultur\u00ebn e pages\u00ebs s\u00eb tatimit, por me norma t\u00eb ul\u00ebta; do duhet t\u2019u jap\u00eb fund praktikave t\u00eb ndarjes artificiale t\u00eb xhiros apo t\u00eb pun\u00ebsimit fiktiv si t\u00eb vet\u00ebpun\u00ebsuar, pasi ligji po mbyll shtigjet; gjithashtu, biznesi i vog\u00ebl i formalizuar s\u2019ka pse t\u00eb trembet nga penalitetet e reja \u2013 k\u00ebto i godasin ata q\u00eb operojn\u00eb n\u00eb t\u00eb zez\u00eb.<\/p>\n\n\n\n Marrin nj\u00eb dor\u00eb t\u00eb fort\u00eb ndihm\u00eb financiare (10% t\u00eb shitjeve) dhe kjo i b\u00ebn m\u00eb konkurrues ndaj importit; p\u00ebrfiton zinxhiri i agrop\u00ebrpunimit sepse do ket\u00eb input m\u00eb formal e me TVSH t\u00eb zbritshme (faturat nga fermer\u00ebt).<\/p>\n\n\n\n Ulen pak t\u00eb ardhurat e tyre (300 mln lek\u00eb) por kompensohen, pra financat e tyre nuk d\u00ebmtohen; ama duhet t\u00eb p\u00ebrmir\u00ebsojn\u00eb administrimin sepse transaksionet e m\u00ebdha s\u2019do jen\u00eb m\u00eb cash (p.sh. n\u00eb tregjet e shumic\u00ebs) e do iu duhet t\u2019i gjurmojn\u00eb ndryshe.<\/p>\n\n\n\n Ruhet progresiviteti (pra ata me paga m\u00eb t\u00eb ul\u00ebta vazhdojn\u00eb pa tatim ose me norm\u00eb t\u00eb ul\u00ebt, ata me paga t\u00eb larta paguajn\u00eb m\u00eb shum\u00eb \u2013 status quo); disa profesionist\u00eb t\u00eb lir\u00eb q\u00eb punonin vet\u00ebm p\u00ebr nj\u00eb kompani do duhet ose t\u00eb formalizohen si t\u00eb pun\u00ebsuar, ose t\u00eb pranojn\u00eb t\u00eb paguajn\u00eb m\u00eb shum\u00eb tatim n\u00ebn rregullin e ri \u2013 n\u00eb t\u00eb dyja rastet, do ken\u00eb edhe m\u00eb shum\u00eb mbrojtje shoq\u00ebrore; n\u00eb p\u00ebrgjith\u00ebsi p\u00ebr individ\u00ebt nuk ka rritje taksash, ka vet\u00ebm mbyllje t\u00eb mund\u00ebsive p\u00ebr t\u2019iu shmangur atyre n\u00eb m\u00ebnyr\u00eb t\u00eb padrejt\u00eb.<\/p>\n\n\n\n Do shohin potencialisht\u00a0sh\u00ebrbime publike m\u00eb t\u00eb shpejta\u00a0(fal\u00eb investimeve pa taks\u00eb infrastrukture),\u00a0treg m\u00eb formal dhe konkurrues\u00a0(bizneset garojn\u00eb me kushte m\u00eb t\u00eb barabarta, jo nj\u00ebri me TVSH e tjetri pa TVSH fshehurazi),\u00a0rritje ekonomike m\u00eb t\u00eb q\u00ebndrueshme\u00a0(teorikisht, kur t\u00eb gjith\u00eb paguajn\u00eb pak, mund t\u00eb ulet barra fiskale diku tjet\u00ebr ose t\u00eb investohen m\u00eb shum\u00eb n\u00eb projekte publike). Natyrisht, r\u00ebnd\u00ebsi ka zbatimi rigoroz i k\u00ebtyre ligjeve dhe sensibilizimi i biznesit p\u00ebr t\u2019iu p\u00ebrmbajtur rregullave t\u00eb reja.<\/p>\n\n\n\n N\u00ebse reformat realizohen me sukses, do t\u00eb kemi nj\u00eb administrat\u00eb tatimore m\u00eb moderne dhe miq\u00ebsore: e fokusuar te partneriteti me tatimpaguesit korrekt (p.sh. me marr\u00ebveshje paqeje) dhe te goditja e shkel\u00ebsve t\u00eb r\u00ebnd\u00eb (p.sh. me penalitete p\u00ebr informal\u00ebt dhe mashtruesit). Kjo \u00ebsht\u00eb n\u00eb funksion t\u00eb nj\u00eb vizioni m\u00eb afatgjat\u00eb p\u00ebr rritjen e t\u00eb ardhurave buxhetore pa shtuar domosdoshm\u00ebrisht normat e tatimit, por duke zgjeruar baz\u00ebn \u2013 m\u00eb shum\u00eb kontribues, m\u00eb pak p\u00ebrjashtime abuzive. P\u00ebr qytetarin e zakonsh\u00ebm dhe biznesin e vog\u00ebl t\u00eb ndersh\u00ebm, k\u00ebto ndryshime duhet t\u00eb sjellin nj\u00eb mjedis m\u00eb t\u00eb drejt\u00eb ku askush s\u2019ka barr\u00eb joproporcionale dhe ku sh\u00ebrbimet publike financohen m\u00eb mir\u00eb.<\/p>\n\n\n\n Si gjithmon\u00eb, mbetet p\u00ebr t\u2019u par\u00eb n\u00eb zbatim praktik detajet, por sidoqoft\u00eb vitin 2026 e tutje priten zhvillime t\u00eb r\u00ebnd\u00ebsishme n\u00eb sistemin ton\u00eb fiskal, me impakt n\u00eb jet\u00ebn e p\u00ebrditshme ekonomike t\u00eb gjithsecilit. Si qytetar\u00eb dhe sip\u00ebrmarr\u00ebs, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u2019i kuptojm\u00eb k\u00ebto ndryshime dhe t\u00eb p\u00ebrshtatemi me to, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb p\u00ebrfitojm\u00eb maksimalisht nga leht\u00ebsit\u00eb dhe t\u00eb shmangim penalizimet e mundshme.<\/p>\n\n\nFshirja dhe Shuarja e Detyrimeve Tatimore dhe Doganore (Falja Fiskale)<\/h2>\n\n\n\n
\u00c7far\u00eb parashikon ky ligj?<\/strong> <\/h3>\n\n\n\n
Kush p\u00ebrfiton dhe kush p\u00ebrjashtohet?<\/strong><\/h3>\n\n\n\n
Cilat periudha mbulon falja?<\/strong><\/h3>\n\n\n\n
Detyrimet deri m\u00eb 31 dhjetor 2014<\/strong><\/h4>\n\n\n\n
Detyrimet p\u00ebr periudh\u00ebn 1 janar 2015 \u2013 31 dhjetor 2019<\/strong><\/h4>\n\n\n\n
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Detyrimet p\u00ebr periudh\u00ebn 1 janar 2020 \u2013 31 dhjetor 2024<\/strong><\/h4>\n\n\n\n
Sigurimet shoq\u00ebrore e sh\u00ebndet\u00ebsore (2015-2024)<\/strong><\/h4>\n\n\n\n
Kategori t\u00eb ve\u00e7anta faljesh<\/strong><\/h4>\n\n\n\n
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Si funksionon mekanizmi i faljes?<\/strong> <\/h3>\n\n\n\n
Shembuj praktik\u00eb<\/strong><\/h3>\n\n\n\n
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Efektet dhe mesazhi<\/strong><\/h3>\n\n\n\n
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Ndryshimet n\u00eb Ligjin p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar (TVSH)<\/h2>\n\n\n\n
Skema e re e kompensimit p\u00ebr bujq\u00ebsin\u00eb<\/h3>\n\n\n\n
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Ndikimi<\/strong><\/h4>\n\n\n\n
\u00c7\u2019ndodh me bizneset e vogla dhe pragun e TVSH-s\u00eb?<\/strong> <\/h3>\n\n\n\n
Bizneset e vogla<\/strong> (n\u00ebn 10 mln lek\u00eb)<\/h4>\n\n\n\n
Bizneset e mesme<\/strong> (mbi pragun)<\/h4>\n\n\n\n
Risi n\u00eb Procedurat Tatimore (Afatet, Penalitetet, Apele)<\/h2>\n\n\n\n
Afatet dhe deklarimet e tatimpaguesve<\/strong><\/h3>\n\n\n\n
Afati p\u00ebr korrigjimin e deklaratave tatimore<\/strong><\/h4>\n\n\n\n
Dor\u00ebzimi elektronik i deklaratave dhe vler\u00ebsimet automatike<\/strong><\/h4>\n\n\n\n
Deklarata e paravjeshme e TVSH-s\u00eb<\/strong><\/h3>\n\n\n\n
Pagesat me para n\u00eb dor\u00eb (cash)<\/strong><\/h3>\n\n\n\n
Biznes-Biznes (B2B)<\/strong><\/h3>\n\n\n\n
Biznes-Konsumator (B2C)<\/strong><\/h3>\n\n\n\n
Penalitete p\u00ebr shkelje<\/strong><\/h4>\n\n\n\n
Penalitetet dhe kontrollet ndaj informalitetit:<\/strong><\/h3>\n\n\n\n
Bizneset e paregjistruara (informale)<\/strong><\/h4>\n\n\n\n
Prodhuesit dhe mir\u00ebmbajt\u00ebsit e softuer\u00ebve fiskal\u00eb<\/strong><\/h4>\n\n\n\n
Pezullimi i rimbursimit gjat\u00eb hetimit penal<\/strong><\/h4>\n\n\n\n
Altro<\/strong><\/h4>\n\n\n\n
Apeli Tatimor dhe zgjidhja e mosmarr\u00ebveshjeve<\/strong><\/h4>\n\n\n\n
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Marr\u00ebveshja e \u201cPaqes Tatimore\u201d<\/h2>\n\n\n\n
Kush kualifikohet?<\/strong> <\/h3>\n\n\n\n
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Si p\u00ebrcaktohet tatimi n\u00eb marr\u00ebveshje?<\/strong><\/h3>\n\n\n\n
Shembull konkret<\/strong><\/h3>\n\n\n\n
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\u00c7far\u00eb p\u00ebrfitojn\u00eb pal\u00ebt?<\/strong><\/h3>\n\n\n\n
Biznesi<\/strong><\/h4>\n\n\n\n
Administrata Tatimore (shteti)<\/strong><\/h4>\n\n\n\n
A \u00ebsht\u00eb e detyrueshme?<\/strong> <\/h3>\n\n\n\n
Kush nuk do t\u00eb donte t\u00eb hynte n\u00eb marr\u00ebveshje?<\/strong> <\/h3>\n\n\n\n
P\u00ebrmbledhje<\/strong><\/h3>\n\n\n\n
Ndryshimet e Pritshme n\u00eb Tatimin mbi t\u00eb Ardhurat (T\u00eb Ardhurat Personale dhe t\u00eb Bizneseve)<\/h2>\n\n\n\n
Bizneset e vogla dhe tatimi i fitimit<\/strong><\/h3>\n\n\n\n
Fenomeni i \u201cvet\u00ebpun\u00ebsimit fiktiv\u201d<\/strong><\/h4>\n\n\n\n
Fenomeni \u201c1 biznes = 1 punonj\u00ebs = 1 klient\u201d<\/strong><\/h4>\n\n\n\n
Reagimi i Ministris\u00eb s\u00eb Financave<\/strong><\/h3>\n\n\n\n
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Shembuj<\/strong><\/h3>\n\n\n\n
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Progresiviteti vs. taksa e shesht\u00eb<\/strong><\/h3>\n\n\n\n
T\u00eb ardhurat kapitale dhe sektor\u00ebt specifik\u00eb<\/strong><\/h3>\n\n\n\n
Formalizimi i marr\u00ebdh\u00ebnieve t\u00eb pun\u00ebs<\/strong><\/h3>\n\n\n\n
Fjal\u00eb p\u00ebrfundimtare n\u00eb k\u00ebt\u00eb tem\u00eb<\/strong><\/h3>\n\n\n\n
P\u00ebrfundim<\/h2>\n\n\n\n
Biznesi i madh dhe i mes\u00ebm<\/strong><\/h3>\n\n\n\n
Biznesi i vog\u00ebl<\/strong><\/h3>\n\n\n\n
Fermer\u00ebt dhe agro-bizneset<\/strong><\/h3>\n\n\n\n
Bashkit\u00eb<\/strong><\/h3>\n\n\n\n
Individ\u00ebt e pun\u00ebsuar\/profesionist\u00ebt<\/strong><\/h3>\n\n\n\n
T\u00eb gjith\u00eb qytetar\u00ebt<\/strong><\/h3>\n\n\n\n