{"id":31632,"date":"2026-01-16T21:27:58","date_gmt":"2026-01-16T21:27:58","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=31632"},"modified":"2026-01-17T13:43:20","modified_gmt":"2026-01-17T13:43:20","slug":"amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/","title":{"rendered":"Condono fiscale 2026: quali debiti fiscali vengono condonati e come \u00e8 possibile beneficiarne?"},"content":{"rendered":"<h2 class=\"wp-block-heading\">\u00c7far\u00eb parashikon ky ligj?<\/h2>\n\n\n\n<p class=\"translation-block\">Ligji nr. 86\/2025 \u201c<a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/ligj-2025-12-12-86.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">P\u00ebr fshirjen, shuarjen dhe pages\u00ebn e detyrimeve tatimore ndaj administrat\u00ebs tatimore qendrore e vendore dhe e detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb<\/a>\u201d (i quajtur shkurt&nbsp;amnistia fiskale 2025) \u00ebsht\u00eb nj\u00eb nism\u00eb e jasht\u00ebzakonshme e qeveris\u00eb shqiptare p\u00ebr t\u00eb&nbsp;fshir\u00eb ose falur nj\u00eb s\u00ebr\u00eb borxhesh tatimore t\u00eb akumuluara nd\u00ebr vite. Q\u00ebllimi kryesor \u00ebsht\u00eb&nbsp;\u201cpastrimi\u201d i sistemit tatimor nga detyrimet e vjetra t\u00eb cilat n\u00eb praktik\u00eb jan\u00eb b\u00ebr\u00eb t\u00eb pamundura p\u00ebr t\u2019u mbledhur, kryesisht p\u00ebr shkak t\u00eb kamat\u00ebvonesave dhe gjobave shum\u00eb t\u00eb larta q\u00eb i kan\u00eb shum\u00ebfishuar k\u00ebto borxhe. Kjo u jep nj\u00eb mund\u00ebsi t\u00eb dyt\u00eb bizneseve e individ\u00ebve me detyrime t\u00eb mbartura tatimore.<\/p>\n\n\n\n<p>Ky ligj\u00a0nuk duhet ngat\u00ebrruar me \u201cPaqen Fiskale\u201d\u00a0\u2013 nj\u00eb mas\u00eb tjet\u00ebr fiskale e miratuar paralelisht q\u00eb lidhet me\u00a0marr\u00ebveshje vullnetare p\u00ebr deklarimin e fitimeve n\u00eb vitet e ardhshme. Ndryshe nga \u201cPaqja Fiskale\u201d (e cila synon t\u00eb stimuloj\u00eb rritjen e baz\u00ebs tatimore p\u00ebr periudhat e ardhshme p\u00ebrmes marr\u00ebveshjeve me bizneset),\u00a0amnistia fiskale 2025 merret vet\u00ebm me detyrimet e kaluara\u00a0t\u00eb papaguara dhe\u00a0nuk imponon kushte p\u00ebr veprimtarin\u00eb e ardhshme\u00a0t\u00eb tatimpaguesve. <\/p>\n\n\n\n<p class=\"translation-block\">Ky <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/ligj-2025-12-12-86.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ligj<\/a> hyn n\u00eb fuqi m\u00eb&nbsp;1 janar 2026&nbsp;dhe do t\u00eb zbatohet&nbsp;deri m\u00eb 31 dhjetor 2026, q\u00eb do t\u00eb thot\u00eb se p\u00ebrfitimet nga falja mund t\u00eb realizohen vet\u00ebm brenda vitit 2026. Brenda 15 dit\u00ebve nga hyrja n\u00eb fuqi, pritet nj\u00eb udh\u00ebzim i posa\u00e7\u00ebm nga Ministri i Financave q\u00eb do t\u00eb detajoj\u00eb procedurat e zbatimit, por parimet kryesore t\u00eb ligjit tashm\u00eb dihen dhe p\u00ebrmblidhen m\u00eb posht\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb thjeshtuar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kush p\u00ebrfiton nga falja?<\/h2>\n\n\n\n<p>Ligji \u00ebsht\u00eb hartuar n\u00eb m\u00ebnyr\u00eb\u00a0shum\u00eb gjith\u00ebp\u00ebrfshir\u00ebse: p\u00ebrfitojn\u00eb\u00a0t\u00eb gjith\u00eb tatimpaguesit, biznese apo individ\u00eb, q\u00eb kan\u00eb detyrime tatimore t\u00eb papaguara ndaj administrat\u00ebs tatimore qendrore\u00a0ose\u00a0detyrime t\u00eb papaguara n\u00eb dogana.\u00a0Nuk ka r\u00ebnd\u00ebsi statusi aktual i tatimpaguesit: p\u00ebrfitojn\u00eb si\u00a0tatimpagues aktiv\u00eb, ashtu edhe ata\u00a0pasiv\u00eb (t\u00eb pezulluar), tatimpagues q\u00eb\u00a0jan\u00eb \u00e7regjistruar\u00a0(mbyllur) ose q\u00eb kan\u00eb \u00e7far\u00ebdo statusi tjet\u00ebr n\u00eb sistemin tatimor \u201ce-Tax\u201d.\u00a0Edhe n\u00ebse nj\u00eb biznes \u00ebsht\u00eb mbyllur vite m\u00eb par\u00eb, por i kan\u00eb mbetur detyrime t\u00eb papaguara n\u00eb sistem, ai hyn tek p\u00ebrfituesit e k\u00ebtij ligji. Po ashtu, subjektet debitore ndaj dogan\u00ebs (p.sh. importues me detyrime doganore t\u00eb pashlyera) g\u00ebzojn\u00eb t\u00eb nj\u00ebjt\u00ebn mund\u00ebsi faljeje sipas k\u00ebtij ligji.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Shkurtimisht \u00e7do tatimpagues me borxhe tatimore apo doganore t\u00eb regjistruara deri n\u00eb 31 dhjetor 2024 mund t\u00eb kualifikohet p\u00ebr p\u00ebrfitimet e faljes,\u00a0p\u00ebrve\u00e7\u00a0rasteve t\u00eb ve\u00e7anta t\u00eb p\u00ebrjashtuara q\u00eb listohen m\u00eb posht\u00eb. Kjo e b\u00ebn amnistin\u00eb fiskale 2025 nj\u00eb nd\u00ebr fushatat m\u00eb t\u00eb gjera t\u00eb faljes fiskale nd\u00ebrmarr\u00eb ndonj\u00ebher\u00eb n\u00eb Shqip\u00ebri.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Kush p\u00ebrjashtohet nga falja?<\/h2>\n\n\n\n<p>Ligji ka vendosur disa\u00a0p\u00ebrjashtime t\u00eb r\u00ebnd\u00ebsishme, kryesisht me q\u00ebllim\u00a0p\u00ebr t\u00eb mos \u201cshp\u00ebrblyer\u201d shkel\u00ebsit e r\u00ebnd\u00eb fiskal\u00eb apo ata q\u00eb jan\u00eb n\u00eb proces hetimi\/gjyq\u00ebsor. Konkretisht,\u00a0nuk\u00a0p\u00ebrfitojn\u00eb nga falja:<\/p>\n\n\n\n<div class=\"wp-block-group\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<p>(1) Tatimpaguesit (individ\u00eb ose biznese) ndaj t\u00eb cil\u00ebve ekziston nj\u00eb vendim gjyq\u00ebsor i form\u00ebs s\u00eb prer\u00eb p\u00ebr vepra penale tatimore apo doganore.<strong> <\/strong>N\u00ebse subjekti \u00ebsht\u00eb d\u00ebnuar p\u00ebr evazion fiskal, kontraband\u00eb apo vepra t\u00eb ngjashme, borxhet e tij nuk do t\u00eb falen. Ky ligj nuk synon t\u00eb fal\u00eb ata q\u00eb me dashje kan\u00eb kryer krime financiare.<\/p>\n\n\n\n<p class=\"wp-container-content-69bc4bdf\">(2) Tatimpaguesit q\u00eb jan\u00eb aktualisht n\u00ebn hetim penal p\u00ebr \u00e7\u00ebshtje tatimore\/doganore. Deri sa t\u00eb p\u00ebrfundoj\u00eb hetimi.<\/p>\n\n\n\n<p class=\"wp-container-content-f27febe6\">(3) Tatimpaguesit q\u00eb kan\u00eb \u00e7\u00ebshtje tatimore n\u00eb gjykat\u00eb apo n\u00eb proces ankimimi administrativ. P\u00ebr detyrimet objekt t\u00eb gjykimit,\u00a0p\u00ebrve\u00e7\u00a0n\u00ebse heqin dor\u00eb nga procesi. N\u00ebse jeni n\u00eb gjyq e sip\u00ebr me organet tatimore\/doganore lidhur me nj\u00eb detyrim, duhet ose ta\u00a0fitoni gjyqin n\u00eb rrug\u00eb normale, ose t\u00eb\u00a0t\u00ebrhiqni padin\u00eb\/ankimin\u00a0n\u00eb m\u00ebnyr\u00eb vullnetare p\u00ebr t\u00eb hyr\u00eb n\u00eb skem\u00ebn e faljes.\u00a0Ligji lejon q\u00eb, pasi tatimpaguesi t\u00eb heq\u00eb dor\u00eb nga ankimi apo padia, detyrimi i tij t\u00eb mbyllet sipas kushteve t\u00eb faljes. Por, n\u00ebse vijoni gjyqin dhe ai p\u00ebrfundon me vendim t\u00eb form\u00ebs s\u00eb prer\u00eb\u00a0pro administrat\u00ebs tatimore, at\u00ebher\u00eb nuk do t\u00eb keni t\u00eb drejt\u00eb p\u00ebr falje mbi at\u00eb detyrim.<\/p>\n<\/div><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00ebse detyrimi juaj ka ardhur thjesht nga aktiviteti i p\u00ebrditsh\u00ebm (p.sh. tatim i papaguar, gjob\u00eb administrative, kamat\u00eb p\u00ebr vones\u00eb)\u00a0dhe nuk lidhet me nj\u00eb vep\u00ebr penale\u00a0apo\u00a0proces gjyq\u00ebsor aktiv, ju\u00a0p\u00ebrfitoni\u00a0nga falja. N\u00ebse, nga ana tjet\u00ebr, jeni konstatuar n\u00eb evazion t\u00eb q\u00ebllimsh\u00ebm dhe jeni nd\u00ebshkuar penalisht ose jeni n\u00eb mes t\u00eb nj\u00eb hetimi\/gjyqi p\u00ebr k\u00ebt\u00eb, at\u00ebher\u00eb\u00a0p\u00ebrjashtoheni\u00a0nga kjo amnisti. Kjo siguron q\u00eb\u00a0amnistia fiskale t\u00eb ndihmoj\u00eb ata q\u00eb kan\u00eb v\u00ebshtir\u00ebsi reale financiare, dhe jo ata q\u00eb kan\u00eb kryer\u00a0shkelje t\u00eb r\u00ebnda me dashje.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Cilat detyrime tatimore falen?<\/h2>\n\n\n\n<p>Ligji kategorizon detyrimet tatimore sipas periudh\u00ebs kohore\u00a0dhe ka parashikuar trajtim t\u00eb ndrysh\u00ebm p\u00ebr secil\u00ebn kategori. M\u00eb posht\u00eb do t\u00eb gjeni\u00a0cilat borxhe fshihen plot\u00ebsisht, cilat fshihen pjes\u00ebrisht dhe \u00e7far\u00eb duhet t\u00eb paguhet nga tatimpaguesi\u00a0n\u00eb secilin rast. \u00cbsht\u00eb thelb\u00ebsore t\u00eb identifikoni n\u00eb cil\u00ebn kategori b\u00ebjn\u00eb pjes\u00eb detyrimet tuaja t\u00eb papaguara, p\u00ebr t\u00eb kuptuar\u00a0sa nga borxhi juaj do t\u00eb falet dhe sa (n\u00ebse fare) duhet paguar prej jush\u00a0p\u00ebr t\u2019u kualifikuar.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Parimet e m\u00ebposhtme\u00a0jan\u00eb t\u00eb nj\u00ebjta si p\u00ebr detyrimet tatimore ndaj administrat\u00ebs tatimore qendrore, administrat\u00ebs vendore p\u00ebr taksat vendore, ashtu edhe p\u00ebr detyrimet e pagueshme n\u00eb dogan\u00eb\u00a0(TVSH n\u00eb import, taksa doganore, akciza, etj.). Pra,\u00a0\u00e7do referenc\u00eb \u201cdetyrim tatimor\u201d m\u00eb posht\u00eb vlen nj\u00ebsoj edhe p\u00ebr detyrimet doganore\u00a0p\u00ebr periudhat p\u00ebrkat\u00ebse.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Detyrimet e periudh\u00ebs deri m\u00eb 31 dhjetor 2014<\/h3>\n\n\n\n<p>P\u00ebr\u00a0gjith\u00eb detyrimet tatimore t\u00eb papaguara q\u00eb i p\u00ebrkasin periudhave tatimore deri n\u00eb fund t\u00eb vitit 2014,\u00a0ligji ofron falje t\u00eb plot\u00eb, pa kushte. Kjo do t\u00eb thot\u00eb se t\u00eb gjitha\u00a0taksat vendore, tatimet apo tarifat e papaguara deri n\u00eb 31.12.2014 fshihen 100%, prandaj tatimpaguesi\u00a0nuk ka nevoj\u00eb t\u00eb paguaj\u00eb as principalin (detyrimin baz\u00eb) dhe as gjobat apo kamat\u00ebvonesat, sepse fshihen t\u00eb gjitha. Ky \u00ebsht\u00eb nj\u00eb\u00a0zerim i plot\u00eb\u00a0i detyrimeve t\u00eb vjetra tatimore deri n\u00eb 2014, q\u00eb pritet t\u00eb\u00a0\u00e7liroj\u00eb nj\u00eb pjes\u00eb t\u00eb madhe t\u00eb borxhit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>P\u00ebr detyrimet deri n\u00eb 31.12.2014 q\u00eb lidhen me kontribute t\u00eb sigurimeve,\u00a0falja \u00ebsht\u00eb e pjesshme. Fshihen 100% t\u00eb gjitha gjobat dhe kamat\u00ebvonesat\u00a0e lidhura me kontributet,\u00a0por vet\u00eb principalin (detyrimin baz\u00eb t\u00eb kontributit) tatimpaguesi duhet ta paguaj\u00eb.\u00a0Detyrimi baz\u00eb i kontributeve\u00a0nuk\u00a0falet\u00a0p\u00ebr k\u00ebt\u00eb periudh\u00eb, pra n\u00ebse p.sh. nj\u00eb pun\u00ebdh\u00ebn\u00ebs i kishte mbetur pa paguar kontributet p\u00ebr vitin 2012, atij\u00a0i k\u00ebrkohet t\u00eb paguaj\u00eb shum\u00ebn e kontributeve, nd\u00ebrsa gjith\u00eb gjobat e interesat e lidhura me to do t\u2019i fshihen. <\/p>\n\n\n\n<p>Ky p\u00ebrjashtim b\u00ebhet sepse kontributet lidhen me p\u00ebrfitimet e pensioneve dhe kujdesit sh\u00ebndet\u00ebsor. Megjithat\u00eb,\u00a0n\u00ebse kontribuesi e kishte paguar nd\u00ebrkoh\u00eb detyrimin baz\u00eb t\u00eb kontributeve, por thjesht i kishin mbetur gjoba dhe kamat\u00eb p\u00ebr vones\u00eb, k\u00ebto t\u00eb fundit fshihen automatikisht\u00a0nga sistemi.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Detyrimet e periudh\u00ebs 1 janar 2015 \u2013 31 dhjetor 2019<\/h3>\n\n\n\n<p>Detyrimet e viteve\u00a02015\u20132019\u00a0trajtohen me\u00a0falje t\u00eb pjesshme, pra nj\u00eb pjes\u00eb e borxhit do t\u00eb duhet\u00a0paguar nga tatimpaguesi, dhe pjesa e mbetur\u00a0do t\u00eb falet. Ligji i ndan k\u00ebto detyrime n\u00eb\u00a0dy skema alternative, dhe tatimpaguesi\u00a0mund t\u00eb zgjedh\u00eb cil\u00ebn skem\u00eb i p\u00ebrshtatet m\u00eb mir\u00eb:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Opsioni A: Pages\u00eb e menj\u00ebhershme 50%<\/strong><\/h4>\n\n\n\n<p>N\u00ebse tatimpaguesi paguajn\u00eb\u00a050%\u00a0t\u00eb principalit (detyrimit baz\u00eb) brenda dat\u00ebs\u00a030 qershor 2026, at\u00ebher\u00eb\u00a050% tjet\u00ebr\u00a0e detyrimit\u00a0fshihet\u00a0(falet). Me fjal\u00eb t\u00eb tjera,\u00a0paguan gjysm\u00ebn e borxhit dhe gjysma tjet\u00ebr i falet.\u00a0P\u00ebr m\u00eb tep\u00ebr, falen 100% e t\u00eb gjitha gjobave dhe kamat\u00ebvonesave\u00a0lidhur me at\u00eb detyrim, sapo t\u00eb jet\u00eb paguar gjysma e principalit. Ky opsion shp\u00ebrblen tatimpaguesit q\u00eb kan\u00eb mund\u00ebsi t\u00eb\u00a0mobilizojn\u00eb shpejt gjysm\u00ebn e detyrimit, duke iu kursyer atyre gjysm\u00ebn tjet\u00ebr.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Opsioni B: Pages\u00eb me k\u00ebste 75%<\/strong><\/h4>\n\n\n\n<p>N\u00ebse tatimpaguesi\u00a0nuk ka mund\u00ebsi t\u00eb paguaj\u00eb menj\u00ebher\u00eb gjysm\u00ebn, ai mund t\u00eb zgjedh\u00eb t\u00eb b\u00ebj\u00eb\u00a0pages\u00eb me k\u00ebste mujore t\u00eb shuma t\u00eb barabarta deri m\u00eb 31 dhjetor 2026, duke paguar gjithsej\u00a075%\u00a0t\u00eb detyrimit. N\u00eb k\u00ebt\u00eb skenar,\u00a025% i detyrimit falet\u00a0(shteti fal vet\u00ebm nj\u00eb t\u00eb kat\u00ebrt\u00ebn e borxhit, jo gjysm\u00ebn, pasi po i jepet leht\u00ebsia e koh\u00ebs shtes\u00eb p\u00ebr pages\u00eb). Edhe n\u00eb k\u00ebt\u00eb rast,\u00a0t\u00eb gjitha gjobat dhe kamat\u00ebvonesat fshihen 100%\u00a0sapo tatimpaguesi t\u00eb ket\u00eb paguar 75% t\u00eb principalit brenda afatit. K\u00ebstet mujore mund t\u00eb shtrihen p\u00ebrgjat\u00eb vitit 2026 (administrata tatimore pritet t\u00eb sqaroj\u00eb procedur\u00ebn e pagesave me k\u00ebste n\u00eb udh\u00ebzimin zbatus).\u00a0N\u00ebse zgjidhni k\u00ebt\u00eb opsion, \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb respektoni rigorozisht planin e k\u00ebsteve deri n\u00eb fund t\u00eb 2026, pasi mospagesa e plot\u00eb e 75% brenda afatit do t\u2019ju b\u00ebj\u00eb t\u00eb humbni t\u00eb drejt\u00ebn e faljes.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u00c7far\u00eb ndodh me penalitetet (gjoba\/kamata) p\u00ebr 2015\u20132019?\u00a0<\/h4>\n\n\n\n<p>N\u00eb\u00a0t\u00eb dy opsionet,\u00a0fshihen plot\u00ebsisht 100% e gjobave dhe kamat\u00ebvonesave\u00a0t\u00eb lidhura me detyrimet e 2015-2019, sapo t\u00eb jet\u00eb plot\u00ebsuar kushti i pages\u00ebs s\u00eb principalit (qoft\u00eb 50% deri n\u00eb qershor 2026, apo 75% deri n\u00eb dhjetor 2026). Madje,\u00a0ligji parashikon edhe nj\u00eb skenar t\u00eb ve\u00e7ant\u00eb:\u00a0n\u00ebse\u00a0p\u00ebr vitet 2015-2019 tatimpaguesi e ka paguar tashm\u00eb nd\u00ebrkoh\u00eb gjith\u00eb principalin\u00a0e tatimit\/taks\u00ebs, por\u00a0i kan\u00eb mbetur vet\u00ebm gjobat dhe kamat\u00ebvonesat pa paguar, at\u00ebher\u00eb k\u00ebto t\u00eb fundit fshihen automatikisht\u00a0nga sistemi (sepse kushti, pagesa e detyrimit baz\u00eb, \u00ebsht\u00eb i plot\u00ebsuar). Pra, n\u00ebse keni shlyer tatimin por keni vet\u00ebm gjoba e kamata t\u00eb prapambetura p\u00ebr ato vite, ato falen pa ju k\u00ebrkuar asnj\u00eb pages\u00eb shtes\u00eb.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Shembull: Supozoni nj\u00eb biznes ka 1,000,000 lek\u00eb detyrim tatimor t\u00eb papaguar nga viti 2018, dhe ka akumuluar edhe 200,000 lek\u00eb gjoba e kamat\u00ebvonesa. Me\u00a0Opsionin A, biznesi paguan 500,000 lek\u00eb deri m\u00eb 30 qershor 2026 dhe\u00a0p\u00ebrfiton fshirjen\u00a0e 500,000 lek\u00ebve t\u00eb mbetura,\u00a0s\u00eb bashku me fshirjen e plot\u00eb t\u00eb gjob\u00ebs dhe kamat\u00ebs 200,000 lek\u00eb. Me\u00a0Opsionin B, biznesi mund t\u00eb paguaj\u00eb me k\u00ebste\u00a0750,000 lek\u00eb deri m\u00eb 31 dhjetor 2026\u00a0(p.sh. 31,250 lek\u00eb \u00e7do muaj p\u00ebr 24 muaj), dhe\u00a0p\u00ebrfiton faljen\u00a0e 250,000 lek\u00ebve t\u00eb tjer\u00eb dhe\u00a0fshirjen e plot\u00eb t\u00eb gjob\u00ebs\/kamat\u00ebs 200,000 lek\u00eb. N\u00eb t\u00eb dy rastet, pas plot\u00ebsimit t\u00eb kushteve, detyrimi i viteve 2015-2019 zerohet dhe biznesi \u00e7lirohet nga barra e borxhit t\u00eb vjet\u00ebr.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Detyrimet e periudh\u00ebs 1 janar 2020 \u2013 31 dhjetor 2024<\/h3>\n\n\n\n<p>P\u00ebr detyrimet e viteve 2020-2024, ligji ndjek nj\u00eb qasje m\u00eb t\u00eb kufizuar (m\u00eb\u00a0strikte), pasi konsiderohet se k\u00ebto jan\u00eb borxhe relativisht t\u00eb reja q\u00eb\u00a0tatimpaguesit normalisht duhet t\u2019i kishin paguar\u00a0dhe ende mund t\u00eb shlyhen.\u00a0P\u00ebr k\u00ebt\u00eb periudh\u00eb nuk falet asnj\u00eb pjes\u00eb e principalit (detyrimit baz\u00eb);  pra shteti\u00a0nuk po jep ulje n\u00eb shum\u00ebn e tatimit taks\u00ebs s\u00eb papaguar,\u00a0por\u00a0ofron leht\u00ebsimin q\u00eb\u00a0t\u00eb fshihen 100% t\u00eb gjobave dhe kamat\u00ebvonesave,\u00a0me kusht q\u00eb tatimpaguesi t\u00eb paguaj\u00eb t\u00eb gjith\u00eb detyrimin baz\u00eb brenda dat\u00ebs 31 dhjetor 2026.<\/p>\n\n\n\n<p>Me fjal\u00eb t\u00eb tjera,\u00a0n\u00ebse ke ndonj\u00eb tatim t\u00eb papaguar t\u00eb viteve 2020-2024, duhet t\u00eb paguash 100% t\u00eb atij detyrimi brenda vitit 2026;\u00a0si shp\u00ebrblim, shteti do t\u00eb fal\u00eb t\u00eb gjitha gjobat dhe kamat\u00ebvonesat\u00a0e lidhura me t\u00eb.\u00a0N\u00ebse nuk e paguan principalin e atyre viteve, at\u00ebher\u00eb nuk ka fare falje, as p\u00ebr principalin (q\u00eb gjithsesi nuk falet),\u00a0as p\u00ebr gjobat\/kamatat\u00a0(kushti p\u00ebr t\u2019i falur ato \u00ebsht\u00eb pagesa e principalit). Pra, kjo mas\u00eb p\u00ebr 2020-2024 \u00ebsht\u00eb m\u00eb tep\u00ebr nj\u00eb\u00a0shlyerje e plot\u00eb e detyrimit baz\u00eb me heqje t\u00eb penaliteteve, nj\u00eb mund\u00ebsi p\u00ebr tatimpaguesit e k\u00ebtyre viteve q\u00eb t\u00eb\u00a0likuidojn\u00eb borxhin pa barr\u00ebn e gjobave e interesave shtes\u00eb.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Shembull: Nj\u00eb kompani ka 300,000 lek\u00eb tatim t\u00eb papaguar p\u00ebr vitin 2021 dhe 60,000 lek\u00eb penalitete (gjob\u00eb dhe kamat\u00eb). Sipas ligjit,\u00a0kompania duhet t\u00eb paguaj\u00eb 300,000 lek\u00eb (100% e principalit) brenda 31 dhjetor 2026, dhe pasi ta b\u00ebj\u00eb k\u00ebt\u00eb\u00a060,000 lek\u00eb penalitete do t\u00eb fshihen automatikisht. N\u00eb fund, kompania do t\u00eb ket\u00eb paguar vet\u00ebm shum\u00ebn e tatimit q\u00eb realisht duhej ta paguante q\u00eb n\u00eb 2021, nd\u00ebrsa t\u00eb gjitha gjobat p\u00ebr vones\u00ebn e pages\u00ebs do t\u2019i jen\u00eb falur.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Kontributet e sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore (2015\u20132024)<\/h3>\n\n\n\n<p>Ligji trajton ve\u00e7mas\u00a0kontributet e sigurimeve shoq\u00ebrore\/sh\u00ebndet\u00ebsore p\u00ebr periudh\u00ebn 2015\u20132024.\u00a0Parimi \u00ebsht\u00eb i nj\u00ebjt\u00eb si p\u00ebr vitet 2020-2024, tatimpaguesi duhet t\u00eb paguaj\u00eb 100% t\u00eb kontributit t\u00eb papaguar brenda 31 dhjetor 2026, dhe\u00a0shteti fal 100% t\u00eb gjobave dhe kamat\u00ebvonesave\u00a0t\u00eb lidhura me ato kontribute.\u00a0Edhe pse p\u00ebr tatimet e zakonshme 2015-2019 u lejua falje e pjesshme e principalit (50% ose 25%),\u00a0p\u00ebr kontributet e sigurimeve nuk parashikohet falje e principalit, edhe p\u00ebr vitet 2015-2019, kontributet duhen paguar t\u00eb plota, thjesht penalitetet do t\u00eb falen. <\/p>\n\n\n\n<p>Kjo skem\u00eb vlen\u00a0edhe p\u00ebr personat e vet\u00ebpun\u00ebsuar n\u00eb bujq\u00ebsi, t\u00eb cil\u00ebt kan\u00eb pasur skema t\u00eb ve\u00e7anta kontributive, edhe ata p\u00ebrfitojn\u00eb faljen e gjobave\/kamatave, n\u00ebse paguajn\u00eb kontributet baz\u00eb t\u00eb prapambetura.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Shembull:\u00a0Nj\u00eb fermer i vet\u00ebpun\u00ebsuar ka 100,000 lek\u00eb kontribute pensioni t\u00eb papaguara p\u00ebr periudh\u00ebn 2015-2020, dhe 30,000 lek\u00eb gjoba e kamat\u00ebvonesa. Ai duhet t\u00eb paguaj\u00eb\u00a0100,000 lek\u00eb brenda vitit 2026\u00a0p\u00ebr k\u00ebto kontribute, dhe\u00a0t\u00ebr\u00eb shuma 30,000 lek\u00eb e penaliteteve do t\u2019i falet. N\u00eb fund, fermeri do t\u00eb ket\u00eb paguar kontributet q\u00eb i detyrohej skem\u00ebs, por nuk do t\u00eb penalizohet p\u00ebr vonesat.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Detyrime t\u00eb tjera t\u00eb falura automatikisht (gjobat dhe rastet specifike)<\/h3>\n\n\n\n<p>P\u00ebrve\u00e7 kategorive madhore t\u00eb m\u00ebsip\u00ebrme, ligji\u00a0pastron edhe nj\u00eb s\u00ebr\u00eb detyrimesh t\u00eb tjera t\u00eb akumuluara, t\u00eb cilat shpesh jan\u00eb konsideruar\u00a0t\u00eb pambledhshme ose burokratike. K\u00ebto falje b\u00ebhen automatikisht, pa k\u00ebrkuar pages\u00eb nga tatimpaguesi, me q\u00ebllim\u00a0uljen e barr\u00ebs administrative dhe pastrimin e regjistrave. Kategorit\u00eb kryesore jan\u00eb:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Detyrimet e tatimpaguesve t\u00eb \u00e7regjistruar (mbyllur) deri m\u00eb 31.12.2024<\/strong><\/h4>\n\n\n\n<p>Pra, n\u00ebse nj\u00eb biznes ose person fizik \u00ebsht\u00eb mbyllur (me vendim gjykate n\u00eb QKB ose \u00e7regjistruar n\u00eb tatime) dhe i kan\u00eb mbetur detyrime tatimore t\u00eb papaguara,\u00a0t\u00eb gjitha ato detyrime fshihen\u00a0plot\u00ebsisht. K\u00ebto borxhe konsiderohen t\u00eb pashpres\u00eb p\u00ebr t\u2019u mbledhur (subjekti nuk ekziston m\u00eb), ndaj hiqen nga sistemi p\u00ebr t\u00eb pastruar regjistrat.<\/p>\n\n\n\n<h4 class=\"wp-block-heading translation-block\"><strong>Gjobat automatike t\u00eb sistemit p\u00ebr deklarime t\u00eb vonuara<\/strong> deri m\u00eb 31.12.2024<\/h4>\n\n\n\n<p>K\u00ebtu b\u00ebjn\u00eb pjes\u00eb\u00a0gjobat administrative t\u00eb vendosura automatikisht nga sistemi elektronik tatimor\u00a0kur nj\u00eb biznes ka vonuar dor\u00ebzimin e deklaratave tatimore mujore apo tremujore (p.sh. deklarata e TVSH, deklarata e sigurimeve, etj.),\u00a0pavar\u00ebsisht n\u00ebse detyrimi ishte zero apo jo.\u00a0T\u00eb gjitha k\u00ebto gjoba t\u00eb vendosura deri n\u00eb fund t\u00eb 2024 falen plot\u00ebsisht. Shum\u00eb biznese t\u00eb vogla kishin akumuluar gjoba thjesht sepse kishin dor\u00ebzuar me vones\u00eb ndonj\u00eb deklarat\u00eb, edhe kur nuk kishin realisht taks\u00eb p\u00ebr t\u00eb paguar, tani k\u00ebto gjoba hiqen.<\/p>\n\n\n\n<h4 class=\"wp-block-heading translation-block\"><strong>Gjobat p\u00ebr deklarata t\u00eb padorezuara fare (mosdeklarim)<\/strong>&nbsp;p\u00ebr periudhat deri n\u00eb 31.12.2024<\/h4>\n\n\n\n<p>N\u00eb rastet kur nj\u00eb tatimpagues\u00a0nuk ka dor\u00ebzuar fare nj\u00eb deklarat\u00eb tatimore\u00a0p\u00ebr nj\u00eb periudh\u00eb t\u00eb caktuar (p.sh. nuk ka dor\u00ebzuar fare nj\u00eb pasqyr\u00eb financiare vjetore ose nj\u00eb deklarat\u00eb TVSH p\u00ebr nj\u00eb muaj), ligji fal\u00a0gjobat p\u00ebr mosdeklarim\u00a0p\u00ebr ato periudha,\u00a0me kusht q\u00eb tatimpaguesi t\u00eb dor\u00ebzoj\u00eb deklaratat e munguara brenda dat\u00ebs 30 qershor 2026. Pra, \u00e7do deklarat\u00eb e padorezuar (p.sh. bilanci, deklarata tatimore periodike, etj.) q\u00eb i p\u00ebrket viteve deri n\u00eb 2024,\u00a0n\u00ebse dor\u00ebzohet brenda 30.06.2026, gjoba e mosdor\u00ebzimit fshihet. Kjo u jep mund\u00ebsi tatimpaguesve t\u00eb\u00a0rregullojn\u00eb dokumentacionin e viteve t\u00eb kaluara pa frik\u00ebn e nd\u00ebshkimit financiar.<\/p>\n\n\n\n<h4 class=\"wp-block-heading translation-block\"><strong>Gjobat p\u00ebr dor\u00ebzim t\u00eb vonuar t\u00eb pasqyrave financiare<\/strong>&nbsp;deri n\u00eb 31.12.2024<\/h4>\n\n\n\n<p>K\u00ebto gjoba (q\u00eb jepen zakonisht kur bilancet dor\u00ebzohen pas afatit ligjor)\u00a0fshihen plot\u00ebsisht.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Gjobat dhe interesat nga ndryshimi retrospektiv i list\u00ebpagesave<\/strong><\/h4>\n\n\n\n<p>Shpesh ndodh q\u00eb nj\u00eb biznes korrigjon list\u00ebpagesat e pagave p\u00ebr periudha t\u00eb kaluara (p.sh. deklaron dik\u00eb me pag\u00eb m\u00eb t\u00eb lart\u00eb me vones\u00eb), \u00e7ka sipas rregullave ngarkon gjoba\/interesa.\u00a0Ligji fal t\u00eb gjitha gjobat dhe kamat\u00ebvonesat e krijuara si pasoj\u00eb e ndryshimit t\u00eb list\u00ebpagesave n\u00eb periudha t\u00eb kaluara.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Gjobat t\u00eb krijuara nga zbatimi prapaveprues i nj\u00eb akti ose vendimi gjyq\u00ebsor<\/strong><\/h4>\n\n\n\n<p class=\"translation-block\">N\u00eb rastet kur nj\u00eb akt ligjor apo vendim gjyq\u00ebsor \u00ebsht\u00eb zbatuar me efekt prapaveprues dhe ka gjeneruar penalitete p\u00ebr tatimpaguesit, ato&nbsp;<strong>falen<\/strong>. Kjo p\u00ebr t\u00eb mos penalizuar bizneset p\u00ebr di\u00e7ka q\u00eb ndodhi jasht\u00eb kontrollit t\u00eb tyre (p.sh. ndryshime ligjore me efekt prapa).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Mekanizmi i kompensimit me kredite tatimore<\/h2>\n\n\n\n<p>Nj\u00eb element teknik i ligjit (Neni 8) ka t\u00eb b\u00ebj\u00eb me\u00a0rastet kur tatimpaguesi ka tepric\u00eb kreditore\u00a0diku n\u00eb llogarit\u00eb tatimore. Ligji parashikon q\u00eb\u00a0p\u00ebrpara se t\u2019ju fshihet nj\u00eb detyrim tatimor, administrata do t\u00eb kompensoj\u00eb detyrimin tuaj me \u00e7do tepric\u00eb kreditore q\u00eb keni. Vet\u00ebm pjesa e detyrimit q\u00eb mbetet pas zbritjes s\u00eb kredis\u00eb do t\u00eb falet.\u00a0P\u00ebrjashtim b\u00ebjn\u00eb kontributet e sigurimeve shoq\u00ebrore\/sh\u00ebndet\u00ebsore, t\u00eb cilat\u00a0nuk mund t\u00eb kompensohenme kredite t\u00eb tatimeve t\u00eb tjera. Kjo do t\u00eb thot\u00eb se, p.sh. n\u00ebse keni 50,000 lek\u00eb detyrim tatimor q\u00eb do t\u00eb falej dhe nj\u00ebkoh\u00ebsisht keni 20,000 lek\u00eb kredi TVSH t\u00eb pashfryt\u00ebzuar, at\u00ebher\u00eb shteti fillimisht do t\u00eb zbrit\u00eb 20,000 lek\u00eb nga detyrimi (duke e shuar at\u00eb pjes\u00eb me kredin\u00eb tuaj), dhe\u00a0vet\u00ebm 30,000 lek\u00ebt e mbetura do t\u00eb fshihen\u00a0falas. Ky mekaniz\u00ebm siguron q\u00eb\u00a0falja t\u00eb mos krijoj\u00eb padrejt\u00ebsi\u00a0(tatimpaguesi s\u2019mund t\u00eb marr\u00eb edhe p\u00ebrfitimin e kredis\u00eb tatimore cash, edhe faljen e detyrimit nj\u00ebkoh\u00ebsisht).<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Procedura dhe afatet: Si t\u00eb p\u00ebrfitoni nga falja?<\/h2>\n\n\n\n<p>Ligji zbatohet nga administrata tatimore dhe doganore automatikisht, por tatimpaguesit duhet t\u00eb marrin disa hapa konkret\u00eb p\u00ebr t\u00eb p\u00ebrmbushur kushtet\u00a0e faljes. M\u00eb posht\u00eb po japim nj\u00eb\u00a0udh\u00ebzues praktik hap pas hapi\u00a0se \u00e7far\u00eb duhet t\u00eb b\u00ebj\u00eb nj\u00eb tatimpagues p\u00ebr t\u00eb p\u00ebrfituar:<\/p>\n\n\n\n<h3 class=\"wp-block-heading translation-block\"><strong>Verifikoni detyrimet tuaja t\u00eb papaguara<\/strong>&nbsp;deri m\u00eb 31.12.2024<\/h3>\n\n\n\n<p>Para s\u00eb gjithash,\u00a0kontrolloni llogarin\u00eb tuaj tatimore\u00a0n\u00eb portalin e tatimeve (sistemi elektronik i e-filing\/e-tax), detyrimet e taksave vendore ose detyrime doganore. Hartoni nj\u00eb list\u00eb t\u00eb t\u00eb gjitha detyrimeve q\u00eb ju figurojn\u00eb si borxh tatimor apo doganor (p\u00ebrfshi taksa qendrore, tatime vendore, kontribute dhe dogana) dhe\u00a0identifikoni periudh\u00ebn\u00a0p\u00ebr secilin (\u00ebsht\u00eb vit i vjet\u00ebr deri 2014? \u00cbsht\u00eb 2015-2019? etj.). K\u00ebshtu do t\u00eb kuptoni cilat skema faljeje zbatohen p\u00ebr to.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Dor\u00ebzoni deklaratat e munguara (n\u00ebse keni)<\/strong><\/h3>\n\n\n\n<p>N\u00ebse gjat\u00eb verifikimit konstatoni se keni deklarata tatimore t\u00eb padorezuara p\u00ebr vitet deri n\u00eb 2024 (p.sh. nuk keni dor\u00ebzuar nj\u00eb deklarat\u00eb TVSH-je, nj\u00eb deklarat\u00eb vjetore tatim-fitimi, pasqyrat financiare, etj.),\u00a0kujdes:\u00a0duhet t\u2019i dor\u00ebzoni k\u00ebto brenda dat\u00ebs 30 qershor 2026\u00a0n\u00eb m\u00ebnyr\u00eb q\u00eb\u00a0gjobat p\u00ebr mosdor\u00ebzim t\u00eb falen. Administrata tatimore do t\u00eb fal\u00eb automatikisht gjobat e mosdeklarimit sapo t\u00eb marr\u00eb deklaratat e prapambetura deri n\u00eb afatin 30.06.2026, prandaj veproni her\u00ebt p\u00ebr t\u00eb p\u00ebrfituar nga kjo.\u00a0<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Dor\u00ebzimi i deklaratave nuk ju ngarkon tatim p\u00ebrve\u00e7 rasteve kur keni pasur realisht detyrim; n\u00eb shum\u00eb raste bizneset e vogla kishin gjoba mosdeklarimi edhe kur aktiviteti ishte pasiv, k\u00ebshtu q\u00eb dor\u00ebzimi tani thjesht heq gjob\u00ebn.<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Zgjidhni opsionin e pages\u00ebs p\u00ebr detyrimet 2015-2019 (n\u00ebse keni t\u00eb tilla)<\/strong><\/h3>\n\n\n\n<p>P\u00ebr borxhet e viteve 2015\u20132019, vendosni se cilin opsion do t\u00eb ndiqni:\u00a0a)\u00a0pages\u00eb e menj\u00ebhershme\u00a050% deri m\u00eb 30 qershor 2026\u00a0(p\u00ebr faljen e 50% t\u00eb mbetur)\u00a0ose b)\u00a0pages\u00eb\u00a0me k\u00ebste deri m\u00eb 31 dhjetor 2026 p\u00ebr 75% t\u00eb detyrimit\u00a0(p\u00ebr faljen e 25% t\u00eb mbetur). Kjo zgjedhje varet nga aft\u00ebsia juaj paguese: opsioni i par\u00eb ju kursen m\u00eb shum\u00eb para, por k\u00ebrkon gjysm\u00ebn e shum\u00ebs brenda Qershorit; opsioni i dyt\u00eb ju jep m\u00eb shum\u00eb koh\u00eb, por do t\u2019ju kushtoj\u00eb pak m\u00eb shum\u00eb (duhet paguar 75%).\u00a0B\u00ebni nj\u00eb plan financiar\u00a0p\u00ebr t\u00eb siguruar pagesat sipas afatit t\u00eb skem\u00ebs q\u00eb zgjidhni. N\u00ebse jeni n\u00eb dilem\u00eb, konsultohuni me nj\u00eb k\u00ebshilltar financiar\/tatamor p\u00ebr t\u00eb kuptuar impaktin.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Planifikoni pages\u00ebn e detyrimeve 2020-2024<\/strong><\/h3>\n\n\n\n<p>N\u00ebse keni detyrime tatimore a doganore nga periudha 2020\u20132024, duhet t\u00eb paguani 100% t\u00eb principalit\u00a0p\u00ebr to. Planifikoni buxhetin tuaj q\u00eb\u00a0brenda vitit 2026 t\u00eb shlyeni k\u00ebto principal\u00eb, mund\u00ebsisht sa m\u00eb par\u00eb t\u00eb jet\u00eb e mundur, sepse\u00a0vet\u00ebm pasi t\u00eb paguhet i gjith\u00eb detyrimi baz\u00eb, do t\u00eb falen gjobat e kamat\u00ebvonesat p\u00ebr k\u00ebto vite. N\u00ebse k\u00ebto borxhe jan\u00eb t\u00eb m\u00ebdha, mund t\u00eb konsideroni nj\u00eb marr\u00ebveshje pagesash me k\u00ebste me tatimet (brenda 2026) ose burime financimi, me q\u00ebllim q\u00eb t\u00eb mos humbisni mund\u00ebsin\u00eb e faljes s\u00eb penaliteteve.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Shlyeni kontributet e sigurimeve shoq\u00ebrore\/sh\u00ebndet\u00ebsore (n\u00ebse keni)<\/strong><\/h3>\n\n\n\n<p>P\u00ebr \u00e7do kontribut pensionesh apo sh\u00ebndet\u00ebsie t\u00eb papaguar (p.sh. si pun\u00ebdh\u00ebn\u00ebs, si i vet\u00ebpun\u00ebsuar, etj.),\u00a0sigurohuni ta paguani t\u00eb plot\u00eb shum\u00ebn e kontributit brenda 31 dhjetor 2026, q\u00eb t\u00eb\u00a0p\u00ebrfitoni faljen e gjobave dhe interesave p\u00ebrkat\u00ebs. Kjo vlen edhe p\u00ebr kontributet e viteve 2015-2019 (t\u00eb cilat nuk pat\u00ebn ulje principalit n\u00eb skemat e pik\u00ebs 3).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>T\u00ebrhiqni ankimet apo padit\u00eb, n\u00ebse d\u00ebshironi t\u00eb hyni n\u00eb falje p\u00ebr ato detyrime<\/strong><\/h3>\n\n\n\n<p>N\u00ebse ndonj\u00eb nga detyrimet tuaja t\u00eb papaguara \u00ebsht\u00eb objekt i nj\u00eb\u00a0ankimi administrativ te Drejtoria e Apelimit Tatimor\u00a0ose i nj\u00eb\u00a0procesi gjyq\u00ebsor n\u00eb gjykat\u00eb,\u00a0duhet t\u00eb vendosni: ose e \u00e7oni deri n\u00eb fund betej\u00ebn ligjore normalisht\u00a0(dhe s\u2019p\u00ebrfitoni falje p\u00ebr at\u00eb detyrim), ose\u00a0hiqni dor\u00eb nga ankimi\/gjyqi p\u00ebr t\u00eb hyr\u00eb te falja.\u00a0Ligji k\u00ebrkon heqjen dor\u00eb shprehimisht p\u00ebrpara se t\u2019ju falet detyrimi. Kjo do t\u00eb n\u00ebnkuptoj\u00eb t\u00eb paraqisni nj\u00eb deklarat\u00eb t\u00ebrheqjeje pran\u00eb organit ku po shqyrtohet \u00e7\u00ebshtja (p.sh. t\u00ebrheqje padie n\u00eb gjykat\u00eb). K\u00ebshillohet ta diskutoni me avokat\u00ebt apo k\u00ebshilltar\u00ebt tuaj k\u00ebt\u00eb hap, p\u00ebr t\u00eb vler\u00ebsuar avantazhet e faljes kundrejt shanseve tuaja n\u00eb gjyq.\u00a0Mos harroni, n\u00ebse vazhdoni gjyqin dhe e humbni (vendimi i form\u00ebs s\u00eb prer\u00eb n\u00eb favor t\u00eb tatimeve), at\u00ebher\u00eb gjithsesi do t\u2019ju duhet ta paguani detyrimin me t\u00eb gjitha kamat\u00ebvonesat (pra, do t\u00eb humbisni shansin e faljes).<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>B\u00ebni pagesat sipas afateve t\u00eb p\u00ebrcaktuara<\/strong><\/h3>\n\n\n\n<p>Pasi t\u00eb keni vendosur strategjin\u00eb e pagesave (hapat 3, 4 dhe 5 m\u00eb lart),\u00a0sigurohuni t\u2019i ekzekutoni pagesat brenda afatit. Pagesat drejt Tatimeve\/Doganave kryhen si zakonisht (p\u00ebrmes bank\u00ebs ose online n\u00eb e-Albania). Mund t\u00eb kryeni pagesa t\u00eb pjesshme her\u00ebt dhe t\u2019i plot\u00ebsoni ato n\u00eb koh\u00eb, p.sh. mund t\u00eb filloni q\u00eb n\u00eb fillim t\u00eb 2026 t\u00eb paguani k\u00ebste drejt shlyerjes s\u00eb 50% t\u00eb nevojsh\u00ebm, n\u00eb m\u00ebnyr\u00eb q\u00eb deri n\u00eb qershor ta keni mbuluar.\u00a0Administrata tatimore do t\u00eb monitoroj\u00eb n\u00ebse keni p\u00ebrmbushur kushtet brenda afateve, ndaj \u00ebsht\u00eb jetike\u00a0t\u00eb mos i tejkaloni k\u00ebto data limit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Prisni konfirmimin e faljes nga administrata tatimore\/doganore<\/strong><\/h3>\n\n\n\n<p>Zbatimi i faljes do t\u00eb b\u00ebhet nga vet\u00eb organet tatimore e doganore.\u00a0Ligji i ngarkon ato t\u00eb llogarisin automatikisht cil\u00ebt detyrime plot\u00ebsojn\u00eb kushtet p\u00ebr fshirje\u00a0dhe t\u00eb\u00a0nxjerrin aktet p\u00ebrkat\u00ebse administrative t\u00eb faljes. N\u00eb praktik\u00eb, pasi ju keni paguar at\u00eb q\u00eb ju takon dhe keni dor\u00ebzuar dokumentet e nevojshme (hapat 2-6),\u00a0sistemet e Tatimeve do t\u00eb reflektojn\u00eb fshirjen e gjobave\/detyrimeve t\u00eb falura.\u00a0Do t\u00eb l\u00ebshohet nj\u00eb akt administrativ\u00a0(vendim)\u00a0nga Drejtoria Tatimore p\u00ebr konfirmimin e faljes, i cili do t\u2019ju njoftohet zyrtarisht dhe do t\u00eb jet\u00eb i arsyetuar. Ju mund ta shikoni n\u00eb llogarin\u00eb tuaj tatimore se saldot e detyrimeve jan\u00eb zeruar.\u00a0Ruani \u00e7do dokumentacion\u00a0q\u00eb provon se keni p\u00ebrmbushur kushtet (p.sh. mandatet e pagesave, konfirmimet e dor\u00ebzimit t\u00eb deklaratave, etj.) n\u00eb rast se lindin paqart\u00ebsi.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>Mos vononi, shfryt\u00ebzojeni periudh\u00ebn e faljes!<\/strong>\u00a0<\/h3>\n\n\n\n<p>Afatet jan\u00eb\u00a0t\u00eb panegociueshme: skema mbyllet m\u00eb 31 dhjetor 2026. N\u00ebse nuk plot\u00ebsoni kushtet n\u00eb koh\u00eb,\u00a0pas k\u00ebsaj date borxhet tuaja do t\u00eb mbeten detyrime t\u00eb zakonshmeme gjith\u00eb kamat\u00ebvonesat dhe gjobat e tyre. Administrata tatimore me shum\u00eb gjas\u00eb do t\u00eb rifilloj\u00eb procedurat e mbledhjes me forc\u00eb pas mbylljes s\u00eb amnistis\u00eb.\u00a0Kjo \u00ebsht\u00eb nj\u00eb mund\u00ebsi unike p\u00ebr t\u00eb ristrukturuar situat\u00ebn tuaj fiskale\u00a0\u2013 p\u00ebrfitoni nga ajo sa koh\u00eb \u00ebsht\u00eb e mundur.<\/p>\n\n\n\n<p>N\u00eb shumic\u00ebn e rasteve,\u00a0tatimpaguesi nuk ka nevoj\u00eb t\u00eb b\u00ebj\u00eb ndonj\u00eb aplikim formal p\u00ebr falje, mjafton t\u00eb p\u00ebrmbush\u00eb kushtet e m\u00ebsip\u00ebrme, dhe falja zbatohet ex-officio (vet\u00eb administrata e realizon). Gjithsesi,\u00a0p\u00ebr \u00e7do paqart\u00ebsi ose situat\u00eb specifike, mos hezitoni t\u00eb kontaktoni administrat\u00ebn tatimore\u00a0(p.sh. Drejtorin\u00eb e Tatimpaguesve t\u00eb M\u00ebdhenj, drejtorin\u00eb rajonale p\u00ebrkat\u00ebse, ose Qendr\u00ebn e Thirrjeve)\u00a0ose t\u00eb konsultoheni me specialist\u00eb fiskal\u00eb. Kjo siguron q\u00eb t\u00eb ndiqni procedur\u00ebn e sakt\u00eb dhe t\u00eb mos humbisni asnj\u00eb p\u00ebrfitim q\u00eb ju takon.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pyetje t\u00eb Shpeshta (FAQ)<\/h2>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1768596919982\"><strong class=\"schema-faq-question\">Deri kur mund t\u00eb p\u00ebrfitohet nga ky ligj?<\/strong> <p class=\"schema-faq-answer\">Ligji zbatohet deri m\u00eb 31 dhjetor 2026. Pas k\u00ebsaj date nuk mund t\u00eb p\u00ebrfitoni nga falja<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768596990539\"><strong class=\"schema-faq-question\">A mund t\u00eb paguaj vet\u00ebm nj\u00eb pjes\u00eb t\u00eb detyrimit dhe t\u00eb falet pjesa tjet\u00ebr?<\/strong> <p class=\"schema-faq-answer\">Po. P\u00ebr detyrimet 2015\u20132019, n\u00ebse paguhet 50% e detyrimit deri m\u00eb 30 qershor 2026, pjesa tjet\u00ebr fshihet; ose n\u00ebse paguhet 75% (me k\u00ebste mujore) deri m\u00eb 31 dhjetor 2026, fshihet 25%<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597016199\"><strong class=\"schema-faq-question\">Cilat detyrime falen automatikisht plot\u00ebsisht?<\/strong> <p class=\"schema-faq-answer\">Fshihen t\u00ebr\u00ebsisht t\u00eb gjitha detyrimet tatimore dhe doganore t\u00eb papaguara deri m\u00eb 31 dhjetor 2014. (P\u00ebr kontributet e sigurimeve shoq\u00ebrore, falen vet\u00ebm gjobat dhe kamat\u00ebvonesat, dhe jo detyrimi i kontributeve.)<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597059790\"><strong class=\"schema-faq-question\">A duhet t\u00eb aplikoj p\u00ebr t\u00eb p\u00ebrfituar nga falja?<\/strong> <p class=\"schema-faq-answer\">Jo. Nuk k\u00ebrkohet aplikim i ve\u00e7ant\u00eb; falja dhe fshirja e detyrimeve zbatohen automatikisht nga administrata tatimore sapo t\u00eb plot\u00ebsoni kushtet e ligjit (p.sh. kryerja e pagesave brenda afateve)<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597078740\"><strong class=\"schema-faq-question\">A falen detyrimet q\u00eb jan\u00eb n\u00eb proces gjyq\u00ebsor apo ankim?<\/strong> <p class=\"schema-faq-answer\">Vet\u00ebm n\u00ebse hiqni dor\u00eb nga padia\/ankimi. Tatimpaguesit me detyrime n\u00eb proces gjyq\u00ebsor ose ankim administrativ mund t\u00eb p\u00ebrfitojn\u00eb nga ligji vet\u00ebm pasi t\u00eb t\u00ebrheqin padin\u00eb ose ankimin n\u00eb \u00e7do faz\u00eb t\u00eb procesit.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597100586\"><strong class=\"schema-faq-question\">A p\u00ebrfshihen kontributet e sigurimeve shoq\u00ebrore n\u00eb falje?<\/strong> <p class=\"schema-faq-answer\">Kontributet duhet t\u00eb paguhen 100%. Ligji fal vet\u00ebm gjobat dhe kamat\u00ebvonesat e tyre (p\u00ebr periudhat deri m\u00eb fund t\u00eb 2024), me kusht q\u00eb kontributi t\u00eb jet\u00eb paguar brenda 31 dhjetorit 2026<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597128684\"><strong class=\"schema-faq-question\">A falen edhe detyrimet doganore?<\/strong> <p class=\"schema-faq-answer\">Po. Detyrimet doganore trajtohen nj\u00ebsoj si tatimet: fshirje e plot\u00eb p\u00ebr detyrimet e papaguara deri n\u00eb fund t\u00eb 2014 dhe falje e pjesshme (me pages\u00eb 50% ose 75% brenda 2026) p\u00ebr detyrimet e viteve 2015\u20132019. Edhe n\u00eb dogana, gjobat dhe kamat\u00ebvonesat falen n\u00eb t\u00eb gjitha rastet kur plot\u00ebsohen kushtet e ligjit<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597153253\"><strong class=\"schema-faq-question\">Kam deklarata tatimore t\u00eb padorezuara. A falen gjobat?<\/strong> <p class=\"schema-faq-answer\">Po. Gjobat p\u00ebr deklarime t\u00eb pador\u00ebzuara ose t\u00eb dor\u00ebzuara me vones\u00eb deri m\u00eb 31 dhjetor 2024 fshihen, me kusht q\u00eb \u00e7do deklarat\u00eb e munguara t\u00eb dor\u00ebzohet brenda 30 qershorit 2026.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597167752\"><strong class=\"schema-faq-question\">\u00c7far\u00eb ndodh n\u00ebse kam tepric\u00eb kreditore (p.sh. n\u00eb TVSH)?<\/strong> <p class=\"schema-faq-answer\">Duhet fillimisht ta kompensoni tepric\u00ebn kreditor\u0435 me detyrimet e papaguara. Vet\u00ebm pas zbritjes s\u00eb kreditit nga borxhi mund t\u00eb p\u00ebrfitohet falja p\u00ebr pjes\u00ebn e mbetur t\u00eb detyrimit. (Ky rregull nuk vlen p\u00ebr kontributet e sigurimeve shoq\u00ebrore.)<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597194074\"><strong class=\"schema-faq-question\">N\u00ebse biznesi \u00ebsht\u00eb mbyllur, a falen detyrimet e tij?<\/strong> <p class=\"schema-faq-answer\">Po. Detyrimet e bizneseve t\u00eb \u00e7regjistruara (mbyllura) deri n\u00eb 31 dhjetor 2024 fshihen plot\u00ebsisht nga administrata<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597580854\"><strong class=\"schema-faq-question\">A p\u00ebrfshihen detyrimet p\u00ebr taksat vendore n\u00eb faljen\/fshirjen e detyrimeve?<\/strong> <p class=\"schema-faq-answer\">Po. Ligji nr. 86\/2025 p\u00ebrfshin edhe detyrimet e papaguara p\u00ebr taksat vendore n\u00eb faljen apo fshirjen e detyrimeve. Kjo do t\u00eb thot\u00eb se taksat vendore t\u00eb papaguara, t\u00eb cilat plot\u00ebsojn\u00eb kushtet e ligjit, mund t\u00eb p\u00ebrfshihen dhe t\u00eb falen.<\/p> <\/div> <div class=\"schema-faq-section\" id=\"faq-question-1768597604244\"><strong class=\"schema-faq-question\">A p\u00ebrfshihen d\u00ebnimet administrative si gjobat p\u00ebr pronar\u00ebt p\u00ebrfitues ose d\u00ebnime t\u00eb tjera nga institucione t\u00eb ndryshme?<\/strong> <p class=\"schema-faq-answer\">Jo. Amnistia fiskale zbatohet vet\u00ebm p\u00ebr detyrimet tatimore ndaj administrat\u00ebs tatimore ose doganore (p.sh. taksa, tarifa, kontribute dhe gjobat e lidhura me to). Gjobat apo d\u00ebnimet administrative nga institucione t\u00eb tjera, si p\u00ebr mosregjistrimin e pronar\u00ebve p\u00ebrfitues, nuk p\u00ebrfshihen n\u00eb k\u00ebt\u00eb falje.<\/p> <\/div> <\/div>\n\n\n\n<p>N\u00eb p\u00ebrfundim,\u00a0ligji i faljes fiskale 2025\u00a0\u00ebsht\u00eb nj\u00eb\u00a0mund\u00ebsi e art\u00eb\u00a0p\u00ebr shum\u00eb tatimpagues n\u00eb v\u00ebshtir\u00ebsi: ai\u00a0redukton barr\u00ebn financiare,\u00a0ul stokun e borxhit tatimor\u00a0dhe\u00a0pastron sistemin\u00a0nga detyrime t\u00eb mbartura prej m\u00eb shum\u00eb se nj\u00eb dekade. Duke ndjekur udh\u00ebzimet e m\u00ebsip\u00ebrme, \u00e7do sip\u00ebrmarr\u00ebs apo individ i prekur mund t\u00eb\u00a0thjeshtoj\u00eb maksimalisht procesin\u00a0dhe t\u00eb\u00a0p\u00ebrfitoj\u00eb nga leht\u00ebsimet ligjore\u00a0pa u ngat\u00ebrruar n\u00eb procedura burokratike. Q\u00ebndroni t\u00eb informuar p\u00ebr udh\u00ebzimet p\u00ebrkat\u00ebse q\u00eb do t\u00eb nxjerr\u00eb Ministria e Financave, respektoni afatet dhe kushtet, dhe\u00a0sigurohuni t\u00eb kapni k\u00ebt\u00eb shans p\u00ebr t\u00eb ristrukturuar financat tuaja. Falja fiskale nuk \u00ebsht\u00eb \u201cpaqe\u201d p\u00ebrgjithmon\u00eb, por \u00ebsht\u00eb padyshim nj\u00eb\u00a0frym\u00ebmarrje\u00a0e mir\u00ebpritur n\u00eb k\u00ebt\u00eb moment \u2013 p\u00ebrdoreni men\u00e7urisht!<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Shkarko ligjin<\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/ligj-2025-12-12-86-1.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporamento di ligj-2025-12-12-86.\"><\/object><a id=\"wp-block-file--media-b8c98dbb-e923-4a43-9090-c25d939e792b\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/ligj-2025-12-12-86-1.pdf\">ligj-2025-12-12-86<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/01\/ligj-2025-12-12-86-1.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-b8c98dbb-e923-4a43-9090-c25d939e792b\">Shkarkoje<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n<div class=\"gdlr-core-widget-box-shortcode\" style=\"color: #111827 ;background-color: #f3f4f6 ;\"  ><h3 class=\"gdlr-core-widget-box-shortcode-title\" style=\"color: #0f172a ;\"  >Ke pyetje p\u00ebr Amnistin\u00eb Fiskale 2025?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<style>\n.gdlr-widget-box {\n  font-size: 16px;\n  line-height: 1.7;\n  color: #111827;\n}<\/p>\n<p>.gdlr-widget-box p {\n  margin-bottom: 18px;\n}<\/p>\n<p>.cta-button {\n  display: inline-block;\n  background: #1e3a8a;\n  color: #ffffff !important;\n  padding: 12px 22px;\n  border-radius: 6px;\n  font-weight: 700;\n  text-decoration: none !important;\n}<\/p>\n<p>.cta-button:hover {\n  background: #0f172a;\n}<\/p>\n<p>.contact-links a {\n  color: #1e3a8a;\n  font-weight: 600;\n  text-decoration: none;\n}\n<\/style>\n<p class=\"translation-block\">A keni detyrime tatimore apo doganore dhe nuk jeni t\u00eb sigurt<br>\r\n<strong>sa p\u00ebrfitoni nga falja<\/strong> ose <strong>cilin opsion pagese<\/strong> duhet t\u00eb zgjidhni?<\/p>\n<p>\nNa kontaktoni p\u00ebr nj\u00eb udh\u00ebzim t\u00eb qart\u00eb dhe praktik, t\u00eb p\u00ebrshtatur p\u00ebr situat\u00ebn tuaj konkrete.\n<\/p>\n<p>\n<a class=\"cta-button\" href=\"https:\/\/alprofitconsult.al\/it\/contact\/\">KONTAKTO TANI<\/a>\n<\/p>\n<p class=\"contact-links\">\nOppure direttamente a:<br \/>\n<a href=\"tel:+355693232349\">+355 69 323 2349<\/a> \u00b7<br \/>\n<a href=\"mailto:info@alprofitconsult.al\">info@alprofitconsult.al<\/a>\n<\/p>\n<p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>\u00c7far\u00eb parashikon ky ligj? Ligji nr. 86\/2025 \u201cP\u00ebr fshirjen, shuarjen dhe pages\u00ebn e detyrimeve tatimore ndaj administrat\u00ebs tatimore qendrore e vendore dhe e detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb\u201d (i quajtur shkurt\u00a0amnistia fiskale 2025) \u00ebsht\u00eb nj\u00eb nism\u00eb e jasht\u00ebzakonshme e qeveris\u00eb shqiptare p\u00ebr t\u00eb\u00a0fshir\u00eb ose falur nj\u00eb s\u00ebr\u00eb borxhesh tatimore t\u00eb akumuluara nd\u00ebr vite. Q\u00ebllimi kryesor [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":31635,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[443,100],"tags":[312,818,822,821,823,159,819,824,817,820],"class_list":["post-31632","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kryesore","category-tatime","tag-amnisti","tag-amnistia-fiskale-2025","tag-detyrime-doganore","tag-detyrime-tatimore","tag-falja-e-gjobave","tag-falje","tag-fshirja-e-detyrimeve-tatimore","tag-kamatevonesa-tatimore","tag-ligji-86-2025","tag-shuarja-e-detyrimeve-tatimore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Amnistia Fiskale 2026: \u00c7far\u00eb detyrime tatimore falen dhe si mund t\u00eb p\u00ebrfitoni? - 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\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Amnistia Fiskale 2026: \u00c7far\u00eb detyrime tatimore falen dhe si mund t\u00eb p\u00ebrfitoni? - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"\u00c7far\u00eb parashikon ky ligj? Ligji nr. 86\/2025 \u201cP\u00ebr fshirjen, shuarjen dhe pages\u00ebn e detyrimeve tatimore ndaj administrat\u00ebs tatimore qendrore e vendore dhe e detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb\u201d (i quajtur shkurt\u00a0amnistia fiskale 2025) \u00ebsht\u00eb nj\u00eb nism\u00eb e jasht\u00ebzakonshme e qeveris\u00eb shqiptare p\u00ebr t\u00eb\u00a0fshir\u00eb ose falur nj\u00eb s\u00ebr\u00eb borxhesh tatimore t\u00eb akumuluara nd\u00ebr vite. 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Pas k\u00ebsaj date nuk mund t\u00eb p\u00ebrfitoni nga falja\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768596990539\",\"position\":2,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768596990539\",\"name\":\"A mund t\u00eb paguaj vet\u00ebm nj\u00eb pjes\u00eb t\u00eb detyrimit dhe t\u00eb falet pjesa tjet\u00ebr?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po. 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(P\u00ebr kontributet e sigurimeve shoq\u00ebrore, falen vet\u00ebm gjobat dhe kamat\u00ebvonesat, dhe jo detyrimi i kontributeve.)\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597059790\",\"position\":4,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597059790\",\"name\":\"A duhet t\u00eb aplikoj p\u00ebr t\u00eb p\u00ebrfituar nga falja?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo. 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Tatimpaguesit me detyrime n\u00eb proces gjyq\u00ebsor ose ankim administrativ mund t\u00eb p\u00ebrfitojn\u00eb nga ligji vet\u00ebm pasi t\u00eb t\u00ebrheqin padin\u00eb ose ankimin n\u00eb \u00e7do faz\u00eb t\u00eb procesit.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597100586\",\"position\":6,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597100586\",\"name\":\"A p\u00ebrfshihen kontributet e sigurimeve shoq\u00ebrore n\u00eb falje?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Kontributet duhet t\u00eb paguhen 100%. Ligji fal vet\u00ebm gjobat dhe kamat\u00ebvonesat e tyre (p\u00ebr periudhat deri m\u00eb fund t\u00eb 2024), me kusht q\u00eb kontributi t\u00eb jet\u00eb paguar brenda 31 dhjetorit 2026\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597128684\",\"position\":7,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597128684\",\"name\":\"A falen edhe detyrimet doganore?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po. Detyrimet doganore trajtohen nj\u00ebsoj si tatimet: fshirje e plot\u00eb p\u00ebr detyrimet e papaguara deri n\u00eb fund t\u00eb 2014 dhe falje e pjesshme (me pages\u00eb 50% ose 75% brenda 2026) p\u00ebr detyrimet e viteve 2015\u20132019. Edhe n\u00eb dogana, gjobat dhe kamat\u00ebvonesat falen n\u00eb t\u00eb gjitha rastet kur plot\u00ebsohen kushtet e ligjit\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597153253\",\"position\":8,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597153253\",\"name\":\"Kam deklarata tatimore t\u00eb padorezuara. A falen gjobat?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po. Gjobat p\u00ebr deklarime t\u00eb pador\u00ebzuara ose t\u00eb dor\u00ebzuara me vones\u00eb deri m\u00eb 31 dhjetor 2024 fshihen, me kusht q\u00eb \u00e7do deklarat\u00eb e munguara t\u00eb dor\u00ebzohet brenda 30 qershorit 2026.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597167752\",\"position\":9,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597167752\",\"name\":\"\u00c7far\u00eb ndodh n\u00ebse kam tepric\u00eb kreditore (p.sh. n\u00eb TVSH)?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Duhet fillimisht ta kompensoni tepric\u00ebn kreditor\u0435 me detyrimet e papaguara. Vet\u00ebm pas zbritjes s\u00eb kreditit nga borxhi mund t\u00eb p\u00ebrfitohet falja p\u00ebr pjes\u00ebn e mbetur t\u00eb detyrimit. (Ky rregull nuk vlen p\u00ebr kontributet e sigurimeve shoq\u00ebrore.)\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597194074\",\"position\":10,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597194074\",\"name\":\"N\u00ebse biznesi \u00ebsht\u00eb mbyllur, a falen detyrimet e tij?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po. Detyrimet e bizneseve t\u00eb \u00e7regjistruara (mbyllura) deri n\u00eb 31 dhjetor 2024 fshihen plot\u00ebsisht nga administrata\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597580854\",\"position\":11,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597580854\",\"name\":\"A p\u00ebrfshihen detyrimet p\u00ebr taksat vendore n\u00eb faljen\/fshirjen e detyrimeve?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Po. Ligji nr. 86\/2025 p\u00ebrfshin edhe detyrimet e papaguara p\u00ebr taksat vendore n\u00eb faljen apo fshirjen e detyrimeve. Kjo do t\u00eb thot\u00eb se taksat vendore t\u00eb papaguara, t\u00eb cilat plot\u00ebsojn\u00eb kushtet e ligjit, mund t\u00eb p\u00ebrfshihen dhe t\u00eb falen.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"},{\"@type\":\"Question\",\"@id\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597604244\",\"position\":12,\"url\":\"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597604244\",\"name\":\"A p\u00ebrfshihen d\u00ebnimet administrative si gjobat p\u00ebr pronar\u00ebt p\u00ebrfitues ose d\u00ebnime t\u00eb tjera nga institucione t\u00eb ndryshme?\",\"answerCount\":1,\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"Jo. Amnistia fiskale zbatohet vet\u00ebm p\u00ebr detyrimet tatimore ndaj administrat\u00ebs tatimore ose doganore (p.sh. taksa, tarifa, kontribute dhe gjobat e lidhura me to). Gjobat apo d\u00ebnimet administrative nga institucione t\u00eb tjera, si p\u00ebr mosregjistrimin e pronar\u00ebve p\u00ebrfitues, nuk p\u00ebrfshihen n\u00eb k\u00ebt\u00eb falje.\",\"inLanguage\":\"it-IT\"},\"inLanguage\":\"it-IT\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Amnistia Fiskale 2026: \u00c7far\u00eb detyrime tatimore falen dhe si mund t\u00eb p\u00ebrfitoni? - AlProfit Consult","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/alprofitconsult.al\/it\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/","og_locale":"it_IT","og_type":"article","og_title":"Amnistia Fiskale 2026: \u00c7far\u00eb detyrime tatimore falen dhe si mund t\u00eb p\u00ebrfitoni? - AlProfit Consult","og_description":"\u00c7far\u00eb parashikon ky ligj? Ligji nr. 86\/2025 \u201cP\u00ebr fshirjen, shuarjen dhe pages\u00ebn e detyrimeve tatimore ndaj administrat\u00ebs tatimore qendrore e vendore dhe e detyrimeve t\u00eb pagueshme n\u00eb dogan\u00eb\u201d (i quajtur shkurt\u00a0amnistia fiskale 2025) \u00ebsht\u00eb nj\u00eb nism\u00eb e jasht\u00ebzakonshme e qeveris\u00eb shqiptare p\u00ebr t\u00eb\u00a0fshir\u00eb ose falur nj\u00eb s\u00ebr\u00eb borxhesh tatimore t\u00eb akumuluara nd\u00ebr vite. 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kur mund t\u00eb p\u00ebrfitohet nga ky ligj?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Ligji zbatohet deri m\u00eb 31 dhjetor 2026. Pas k\u00ebsaj date nuk mund t\u00eb p\u00ebrfitoni nga falja","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768596990539","position":2,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768596990539","name":"A mund t\u00eb paguaj vet\u00ebm nj\u00eb pjes\u00eb t\u00eb detyrimit dhe t\u00eb falet pjesa tjet\u00ebr?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po. P\u00ebr detyrimet 2015\u20132019, n\u00ebse paguhet 50% e detyrimit deri m\u00eb 30 qershor 2026, pjesa tjet\u00ebr fshihet; ose n\u00ebse paguhet 75% (me k\u00ebste mujore) deri m\u00eb 31 dhjetor 2026, fshihet 25%","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597016199","position":3,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597016199","name":"Cilat detyrime falen automatikisht plot\u00ebsisht?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Fshihen t\u00ebr\u00ebsisht t\u00eb gjitha detyrimet tatimore dhe doganore t\u00eb papaguara deri m\u00eb 31 dhjetor 2014. (P\u00ebr kontributet e sigurimeve shoq\u00ebrore, falen vet\u00ebm gjobat dhe kamat\u00ebvonesat, dhe jo detyrimi i kontributeve.)","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597059790","position":4,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597059790","name":"A duhet t\u00eb aplikoj p\u00ebr t\u00eb p\u00ebrfituar nga falja?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Jo. Nuk k\u00ebrkohet aplikim i ve\u00e7ant\u00eb; falja dhe fshirja e detyrimeve zbatohen automatikisht nga administrata tatimore sapo t\u00eb plot\u00ebsoni kushtet e ligjit (p.sh. kryerja e pagesave brenda afateve)","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597078740","position":5,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597078740","name":"A falen detyrimet q\u00eb jan\u00eb n\u00eb proces gjyq\u00ebsor apo ankim?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Vet\u00ebm n\u00ebse hiqni dor\u00eb nga padia\/ankimi. Tatimpaguesit me detyrime n\u00eb proces gjyq\u00ebsor ose ankim administrativ mund t\u00eb p\u00ebrfitojn\u00eb nga ligji vet\u00ebm pasi t\u00eb t\u00ebrheqin padin\u00eb ose ankimin n\u00eb \u00e7do faz\u00eb t\u00eb procesit.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597100586","position":6,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597100586","name":"A p\u00ebrfshihen kontributet e sigurimeve shoq\u00ebrore n\u00eb falje?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Kontributet duhet t\u00eb paguhen 100%. Ligji fal vet\u00ebm gjobat dhe kamat\u00ebvonesat e tyre (p\u00ebr periudhat deri m\u00eb fund t\u00eb 2024), me kusht q\u00eb kontributi t\u00eb jet\u00eb paguar brenda 31 dhjetorit 2026","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597128684","position":7,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597128684","name":"A falen edhe detyrimet doganore?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po. Detyrimet doganore trajtohen nj\u00ebsoj si tatimet: fshirje e plot\u00eb p\u00ebr detyrimet e papaguara deri n\u00eb fund t\u00eb 2014 dhe falje e pjesshme (me pages\u00eb 50% ose 75% brenda 2026) p\u00ebr detyrimet e viteve 2015\u20132019. Edhe n\u00eb dogana, gjobat dhe kamat\u00ebvonesat falen n\u00eb t\u00eb gjitha rastet kur plot\u00ebsohen kushtet e ligjit","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597153253","position":8,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597153253","name":"Kam deklarata tatimore t\u00eb padorezuara. A falen gjobat?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po. Gjobat p\u00ebr deklarime t\u00eb pador\u00ebzuara ose t\u00eb dor\u00ebzuara me vones\u00eb deri m\u00eb 31 dhjetor 2024 fshihen, me kusht q\u00eb \u00e7do deklarat\u00eb e munguara t\u00eb dor\u00ebzohet brenda 30 qershorit 2026.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597167752","position":9,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597167752","name":"\u00c7far\u00eb ndodh n\u00ebse kam tepric\u00eb kreditore (p.sh. n\u00eb TVSH)?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Duhet fillimisht ta kompensoni tepric\u00ebn kreditor\u0435 me detyrimet e papaguara. Vet\u00ebm pas zbritjes s\u00eb kreditit nga borxhi mund t\u00eb p\u00ebrfitohet falja p\u00ebr pjes\u00ebn e mbetur t\u00eb detyrimit. (Ky rregull nuk vlen p\u00ebr kontributet e sigurimeve shoq\u00ebrore.)","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597194074","position":10,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597194074","name":"N\u00ebse biznesi \u00ebsht\u00eb mbyllur, a falen detyrimet e tij?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po. Detyrimet e bizneseve t\u00eb \u00e7regjistruara (mbyllura) deri n\u00eb 31 dhjetor 2024 fshihen plot\u00ebsisht nga administrata","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597580854","position":11,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597580854","name":"A p\u00ebrfshihen detyrimet p\u00ebr taksat vendore n\u00eb faljen\/fshirjen e detyrimeve?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Po. Ligji nr. 86\/2025 p\u00ebrfshin edhe detyrimet e papaguara p\u00ebr taksat vendore n\u00eb faljen apo fshirjen e detyrimeve. Kjo do t\u00eb thot\u00eb se taksat vendore t\u00eb papaguara, t\u00eb cilat plot\u00ebsojn\u00eb kushtet e ligjit, mund t\u00eb p\u00ebrfshihen dhe t\u00eb falen.","inLanguage":"it-IT"},"inLanguage":"it-IT"},{"@type":"Question","@id":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597604244","position":12,"url":"https:\/\/alprofitconsult.al\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/#faq-question-1768597604244","name":"A p\u00ebrfshihen d\u00ebnimet administrative si gjobat p\u00ebr pronar\u00ebt p\u00ebrfitues ose d\u00ebnime t\u00eb tjera nga institucione t\u00eb ndryshme?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"Jo. Amnistia fiskale zbatohet vet\u00ebm p\u00ebr detyrimet tatimore ndaj administrat\u00ebs tatimore ose doganore (p.sh. taksa, tarifa, kontribute dhe gjobat e lidhura me to). Gjobat apo d\u00ebnimet administrative nga institucione t\u00eb tjera, si p\u00ebr mosregjistrimin e pronar\u00ebve p\u00ebrfitues, nuk p\u00ebrfshihen n\u00eb k\u00ebt\u00eb falje.","inLanguage":"it-IT"},"inLanguage":"it-IT"}]}},"_links":{"self":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31632","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/comments?post=31632"}],"version-history":[{"count":4,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31632\/revisions"}],"predecessor-version":[{"id":31647,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/posts\/31632\/revisions\/31647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media\/31635"}],"wp:attachment":[{"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/media?parent=31632"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/categories?post=31632"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/alprofitconsult.al\/it\/wp-json\/wp\/v2\/tags?post=31632"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}