Marr\u00ebveshja e Paqes Fiskale \u00ebsht\u00eb nj\u00eb marr\u00ebveshje vullnetare nj\u00ebvje\u00e7are midis tatimpaguesit dhe administrat\u00ebs tatimore, ku t\u00eb dy pal\u00ebt bien dakord paraprakisht p\u00ebr fitimin e tatuesh\u00ebm t\u00eb biznesit p\u00ebr vitin pasardh\u00ebs dhe p\u00ebr tatimin q\u00eb do t\u00eb paguhet mbi t\u00eb. Th\u00ebn\u00eb thjesht, ju dhe tatimet paracaktoni q\u00eb n\u00eb fillim t\u00eb vitit se sa do t\u00eb jet\u00eb fitimi mbi t\u00eb cilin do paguani tatimin, duke eliminuar surprizat e nj\u00eb kontrolli t\u00eb mundsh\u00ebm tatimor gjat\u00eb atij viti. Kjo paqe ka afat fillestar 1 vje\u00e7ar, me mund\u00ebsi rinovimi edhe p\u00ebr dy vite t\u00eb tjera, pra maksimumi 3 vite radhazi. Pas k\u00ebsaj periudhe pilot, skema do t\u00eb rishikohet sepse ligji aktual ka efekt deri n\u00eb vitin 2028.<\/p>\n\n\n\n
Si funksionon n\u00eb praktik\u00eb? Administrata tatimore merr fitimin tuaj t\u00eb tatuesh\u00ebm t\u00eb vitit t\u00eb kaluar dhe e rrit me +18%. Kjo do t\u00eb jet\u00eb baza e fitimit t\u00eb dakord\u00ebsuar p\u00ebr vitin pasardh\u00ebs. Mbi k\u00ebt\u00eb fitim t\u00eb paracaktuar ju do t\u00eb paguani tatimin normal t\u00eb fitimit 15%. N\u00ebse n\u00eb fund t\u00eb vitit rezulton se keni fituar m\u00eb shum\u00ebse kjo baz\u00eb (+18%), p\u00ebr pjes\u00ebn mbi at\u00eb kufi do t\u00eb paguani tatim me norm\u00eb t\u00eb ul\u00ebt 5%. Ky \u00ebsht\u00eb nj\u00eb shp\u00ebrblim p\u00ebr suksesin tuaj, shteti ju takson vet\u00ebm 5% p\u00ebr fitimin shtes\u00eb mbi pritshm\u00ebrit\u00eb e r\u00ebna dakord, n\u00eb vend t\u00eb norm\u00ebs standarde 15%. Nga ana tjet\u00ebr, n\u00ebse fitoni m\u00eb pak se sa ishte r\u00ebn\u00eb dakord, s\u00ebrish do t\u00eb paguani tatimin p\u00ebr fitimin minimal t\u00eb marr\u00ebveshjes. Pra shteti e ka siguruar tatimin e vet mbi +18% edhe n\u00eb nj\u00eb vit jo t\u00eb mbar\u00eb.<\/p>\n\n\n\n
\nKjo \u00ebsht\u00eb arsyeja pse quhet paqe, edhe n\u00ebse biznesi juaj has v\u00ebshtir\u00ebsi dhe fitimi ulet, ju paguani tatim sipas marr\u00ebveshjes, nd\u00ebrsa administrata tatimore mban premtimin t\u00eb mos ju shqet\u00ebsoj\u00eb me kontrolle.<\/p>\n<\/blockquote>\n\n\n\n
Me fjal\u00eb t\u00eb tjera, Marr\u00ebveshja e Paqes Fiskale nuk z\u00ebvend\u00ebson sistemin e vet\u00ebdeklarimit q\u00eb bizneset ndjekin normalisht, por krijon nj\u00eb dritare alternative p\u00ebr ata q\u00eb zgjedhin k\u00ebt\u00eb rrug\u00eb. Gjat\u00eb koh\u00ebzgjatjes s\u00eb marr\u00ebveshjes, nuk do t\u00eb kryhen kontrolle tatimore n\u00eb terren p\u00ebr fitimin e atij viti, me p\u00ebrjashtim t\u00eb rasteve t\u00eb mashtrimit t\u00eb r\u00ebnd\u00eb (p.sh. skema mashtruese t\u00eb TVSH-s\u00eb apo fshehje e madhe e t\u00eb ardhurave). Kjo do t\u00eb thot\u00eb zero inspektor\u00eb n\u00eb der\u00ebn tuaj p\u00ebr tatim-fitimin e asaj periudhe, p\u00ebr sa koh\u00eb respektoni marr\u00ebveshjen. Administrata mund t\u00eb b\u00ebj\u00eb vet\u00ebm monitorim nga zyra gjat\u00eb vitit, pra verifikime t\u00eb lehta nga sistemi, por jo kontrolle t\u00eb mir\u00ebfillta n\u00eb biznes.<\/p>\n\n\n\n
P\u00ebr m\u00eb tep\u00ebr, si pjes\u00eb e k\u00ebsaj marr\u00ebveshjeje nj\u00ebvje\u00e7are, biznesit i njihet e drejta t\u00eb sistemoj\u00eb disa nga t\u00eb dh\u00ebnat financiare t\u00eb viteve t\u00eb kaluara. Ligji lejon rideklarimin (rregullimin) e element\u00ebve t\u00eb caktuar t\u00eb bilancit p\u00ebr deri n\u00eb 3 vitet e fundit, si p.sh. gjendja e parave cash, e inventarit, e aktiveve apo detyrimeve t\u00eb dyshimta. Mund t\u00eb sistemoni shifra t\u00eb paregullta (p.sh. hua t\u00eb mbartura, inventar t\u00eb pavlefsh\u00ebm, etj) apo t\u00eb deklaroni aktive q\u00eb nuk ishin n\u00eb bilanc, deri n\u00eb mas\u00ebn 30% t\u00eb vler\u00ebs s\u00eb tyre. Mjafton t\u00eb paguani tatim 5% mbi diferenc\u00ebn e korrigjuar dhe nuk do t\u00eb penalizoheni p\u00ebr k\u00ebto korrigjime. Ky mekaniz\u00ebm ju jep nj\u00eb mund\u00ebsi p\u00ebr t\u00eb pastruar pasqyrat financiare me kosto minimale tatimore, di\u00e7ka e ngjashme me nj\u00eb rivler\u00ebsim financiar t\u00eb thjeshtuar, q\u00eb normalisht do t\u2019ju kushtonte m\u00eb shum\u00eb n\u00eb tatime ose gjoba.<\/p>\n\n\n\n
\nKujdes: k\u00ebto rideklarime nuk duhet t\u00eb p\u00ebrdoren p\u00ebr t\u00eb ulur artificialisht fitimin n\u00eb vitet e ardhshme apo p\u00ebr t\u00eb prekur detyrime t\u00eb tjera si TVSH. Q\u00ebllimi \u00ebsht\u00eb transparenca, jo fshehja.<\/p>\n<\/blockquote>\n\n\n\n
Pra, n\u00eb thelb si funksionon Marr\u00ebveshja? Ju aplikoni, tatimet ju b\u00ebjn\u00eb nj\u00eb ofert\u00eb me fitimin e paracaktuar +18% mbi vitin e kaluar, ju e pranoni elektronikisht, paguani tatimin sipas asaj marr\u00ebveshjeje, dhe n\u00eb k\u00ebmbim g\u00ebzoni nj\u00eb vit qet\u00ebsie pa kontrolle. N\u00ebse pun\u00ebt ju ecin m\u00eb mir\u00eb, paguani pak shtes\u00eb (5%) vet\u00ebm p\u00ebr fitimin ekstra; n\u00ebse ecin keq, gjithsesi keni siguruar paqen me nj\u00eb tatim t\u00eb para caktuar. <\/p>\n\n\n\n
Q\u00ebllimi i ligjit dhe p\u00ebrfitimet p\u00ebr t\u00eb dyja pal\u00ebt<\/h2>\n\n\n\n
Pse u krijua kjo marr\u00ebveshje? Q\u00ebllimi kryesor \u00ebsht\u00eb t\u00eb nxis\u00eb p\u00ebrmbushjen vullnetare t\u00eb detyrimeve tatimore duke nd\u00ebrtuar nj\u00eb raport m\u00eb bashk\u00ebpunues midis biznesit dhe shtetit. Ligji synon t\u00eb ofroj\u00eb nj\u00eb m\u00ebnyr\u00eb t\u00eb re, proaktive, p\u00ebr t\u00eb rritur besimin e nd\u00ebrsjell\u00eb; biznesi t\u2019i besoj\u00eb administrat\u00ebs se nuk do ta penalizoj\u00eb padrejt\u00ebsisht dhe administrata t\u2019i besoj\u00eb biznesit se do t\u00eb deklaroj\u00eb me ndershm\u00ebri. Kjo qasje e re pritet t\u00eb p\u00ebrmir\u00ebsoj\u00eb klim\u00ebn e t\u00eb b\u00ebrit biznes n\u00eb vend, duke e b\u00ebr\u00eb sistemin tatimor m\u00eb t\u00eb parashikuesh\u00ebm dhe miq\u00ebsor ndaj investitor\u00ebve.<\/p>\n\n\n\n
Le t\u2019i shohim p\u00ebrfitimet konkrete p\u00ebr secil\u00ebn pal\u00eb.<\/p>\n\n\n\n
P\u00ebr biznesin<\/strong><\/h3>\n\n\n\n
Ju p\u00ebrfitoni siguri dhe parashikueshm\u00ebri. E dini q\u00eb n\u00eb fillim t\u00eb vitit se sa tatim do t\u00eb paguani, ndaj mund t\u00eb planifikoni financat tuaja. Kjo sjell stabilitet n\u00eb ecurin\u00eb e biznesit, sa koh\u00eb respektoni marr\u00ebveshjen, nuk keni pse druheni nga gjoba apo penalitete t\u00eb paparashikuara. <\/p>\n\n\n\n
Gjithashtu, n\u00ebse biznesi juaj tejkalon pritshm\u00ebrit\u00eb dhe gjeneron m\u00eb shum\u00eb fitim, ju shp\u00ebrbleheni me norm\u00eb t\u00eb ul\u00ebt tatimi (5%) mbi at\u00eb fitim shtes\u00eb. Kjo ju inkurajon t\u00eb mos fshihni t\u00eb ardhura, sa m\u00eb shum\u00eb deklaroni, aq relativisht m\u00eb pak tatim paguani p\u00ebr tepric\u00ebn. N\u00eb k\u00ebt\u00eb m\u00ebnyr\u00eb, marr\u00ebveshja synon t\u00eb ndryshoj\u00eb edhe mend\u00ebsin\u00eb e vjet\u00ebr t\u00eb fshehjes ose trukimit t\u00eb fitimit. <\/p>\n\n\n\n
Nj\u00eb tjet\u00ebr p\u00ebrfitim praktik \u00ebsht\u00eb edhe mund\u00ebsia p\u00ebr t\u00eb rregulluar pasqyrat financiare t\u00eb viteve t\u00eb shkuara me kosto minimale (5% tatim) pa frik\u00eb nga nd\u00ebshkimi. Kjo ju jep nj\u00eb rifillim t\u00eb past\u00ebr n\u00eb aspektin kontab\u00ebl. N\u00eb fund t\u00eb dit\u00ebs, p\u00ebr bizneset korrekte, kjo marr\u00ebveshje ofron paqen e mendjes, ju shmangni konfliktet me tatimet dhe fokusoheni te rritja e biznesit.<\/p>\n\n\n\n
P\u00ebr administrat\u00ebn tatimore<\/strong><\/h3>\n\n\n\n
Edhe shteti ka p\u00ebrfitimet e veta t\u00eb prekshme. <\/p>\n\n\n\n
S\u00eb pari, siguron mbledhje m\u00eb t\u00eb q\u00ebndrueshme t\u00eb t\u00eb ardhurave, praktikisht planifikon q\u00eb n\u00eb fillim t\u00eb vitit +18% m\u00eb shum\u00eb tatim nga secili biznes pjes\u00ebmarr\u00ebs. N\u00eb vend q\u00eb t\u00eb pres\u00eb deklaratat vjetore me shpres\u00ebn se bizneset do ken\u00eb fitime m\u00eb t\u00eb larta; dhe shpesh t\u00eb zhg\u00ebnjehet nga deklarimet e ul\u00ebta, administrata garanton rritjen e ark\u00ebtimeve pa mundim ekstra.<\/p>\n\n\n\n
Po ashtu, kursen burime dhe koh\u00eb sespe inspektor\u00ebt tatimor\u00eb nuk do t\u00eb harxhojn\u00eb energji me k\u00ebto biznese t\u00eb rregullta, por mund t\u00eb fokusohen te ata q\u00eb realisht shmangin tatimin. Numri i kontrolleve rutin\u00eb mund t\u00eb ulet ndjesh\u00ebm, duke u z\u00ebvend\u00ebsuar me analiz\u00eb risku ndaj atyre q\u00eb nuk jan\u00eb pjes\u00eb e marr\u00ebveshjes. Konfliktet dhe ankimimet tatimore pritet t\u00eb pak\u00ebsohen, kur pal\u00ebt jan\u00eb dakord n\u00eb fillim, nuk ka arsye t\u00eb ket\u00eb gjyqe n\u00eb fund. Kjo rrit eficienc\u00ebn e administrat\u00ebs dhe ul ngarkes\u00ebn me \u00e7\u00ebshtje administrative.<\/p>\n\n\n\n
N\u00eb nj\u00eb plan m\u00eb afatgjat\u00eb, nj\u00eb klim\u00eb m\u00eb bashk\u00ebpunuese p\u00ebrmir\u00ebson imazhin e vendit p\u00ebr investitor\u00ebt e huaj, bizneset e m\u00ebdha e din\u00eb se mund t\u00eb ken\u00eb nj\u00eb mar\u00ebveshje 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. Shteti, pra, fiton besimin e tatimpaguesve t\u00eb ndersh\u00ebm dhe krijon nj\u00eb kultur\u00eb t\u00eb re ku p\u00ebrmbushja vullnetare vler\u00ebsohet, nd\u00ebrsa fokuson nd\u00ebshkimin vet\u00ebm tek shkel\u00ebsit e v\u00ebrtet\u00eb.<\/p>\n\n\n\n
\nN\u00eb fund, q\u00ebllimi i p\u00ebrbashk\u00ebt \u00ebsht\u00eb q\u00eb marr\u00ebdh\u00ebnia tatime-biznes t\u00eb kaloj\u00eb nga armiq\u00ebsore n\u00eb bashk\u00ebpunuese. Si\u00e7 n\u00ebnvizohet edhe n\u00eb relacionin shpjegues t\u00eb ligjit, praktika t\u00eb tilla rrisin efikasitetin e mbledhjes s\u00eb t\u00eb ardhurave, ulin konfliktet dhe kufizojn\u00eb nd\u00ebrhyrjet subjektive gjat\u00eb kontrollit, pasi gjith\u00e7ka \u00ebsht\u00eb e dakorduar qart\u00eb q\u00eb m\u00eb par\u00eb. Biznesi fiton qart\u00ebsi, shteti fiton stabilitet, nj\u00eb situat\u00eb ku t\u00eb dyja pal\u00ebt dalin t\u00eb fituara.<\/p>\n<\/blockquote>\n\n\n\n
Kush kualifikohet dhe si lidhet marr\u00ebveshja?<\/h2>\n\n\n\n
Jo \u00e7do biznes mund t\u00eb b\u00ebhet pjes\u00eb e Marr\u00ebveshjes s\u00eb Paqes Fiskale<\/a>. Ligji e kufizon qart\u00eb fush\u00ebn e zbatimit tek bizneset e caktuara, kryesisht t\u00eb mesme e t\u00eb m\u00ebdha. K\u00ebtu do t\u00eb shpjegojm\u00eb kushtet kryesore t\u00eb kualifikimit dhe procedurat hap pas hapi p\u00ebr lidhjen e marr\u00ebveshjes.<\/p>\n\n\n\n
Kush kualifikohet p\u00ebr paqen fiskale?<\/h3>\n\n\n\n
Sipas ligjit, t\u00eb drejt\u00eb t\u00eb aplikojn\u00eb kan\u00eb tatimpaguesit; persona fizik\u00eb ose juridik\u00eb q\u00eb plot\u00ebsojn\u00eb nj\u00ebherazi k\u00ebto kritere kryesore:<\/p>\n\n\n\n
T\u00eb ardhura mbi 14 milion\u00eb lek\u00eb n\u00eb vit<\/strong><\/h4>\n\n\n\n
Skema vlen vet\u00ebm p\u00ebr bizneset q\u00eb konsiderohen t\u00eb mesme ose t\u00eb m\u00ebdha, konkretisht ata me t\u00eb ardhura bruto vjetore mbi 14,000,000 lek\u00eb. Kjo \u00ebsht\u00eb pika ku biznesi kalon nga regjimi i favorizuar p\u00ebr t\u00eb vegj\u00eblit n\u00eb regjimin normal tatimor. Pra, bizneset e vogla nuk p\u00ebrfshihen fare; n\u00ebse kompania juaj ka xhiro n\u00ebn k\u00ebt\u00eb prag, ju as nuk mund; dhe as nuk keni nevoj\u00eb, t\u00eb futeni n\u00eb marr\u00ebveshje. Q\u00ebllimi \u00ebsht\u00eb t\u00eb targetohen ata q\u00eb tashm\u00eb paguajn\u00eb tatim t\u00eb plot\u00eb pa p\u00ebrjashtime.<\/p>\n\n\n\n
Lexo edhe Si t\u00eb shmangni pasigurin\u00eb fiskale: Udh\u00ebzues praktik p\u00ebr ndryshimet e fundit n\u00eb tatimin mbi t\u00eb ardhurat<\/a><\/p>\n\n\n\n
T\u00eb mos ket\u00eb detyrime tatimore t\u00eb papaguara apo deklarata t\u00eb pador\u00ebzuara<\/strong><\/h4>\n\n\n\n
Biznesi duhet t\u00eb jet\u00eb i rregullt me pagesat dhe deklarimet. Nuk duhet t\u00eb keni detyrime tatimore t\u00eb pa paguara apo deklarime t\u00eb munguara p\u00ebr periudhat e kaluara. Administrata k\u00ebrkon biznese t\u00eb rregullta n\u00eb k\u00ebt\u00eb skem\u00eb, pra vet\u00ebm ata q\u00eb historikisht kan\u00eb qen\u00eb korrekt me tatimet mund t\u00eb p\u00ebrfitojn\u00eb.<\/p>\n\n\n\n
T\u00eb mos jeni n\u00ebn proces ankimi apo hetimi tatimor<\/strong><\/h4>\n\n\n\n
N\u00ebse aktualisht jeni n\u00eb nj\u00eb \u00e7\u00ebshtje ankimimi apo hetimi, p.sh. keni nj\u00eb apelim administrativ p\u00ebr ndonj\u00eb gjob\u00eb apo jeni n\u00ebn kontroll\/hetim special, si p.sh. verifikim anti-evazion, nuk mund t\u00eb hyni n\u00eb marr\u00ebveshje. Duhet q\u00eb situata juaj me tatimet t\u00eb jet\u00eb e qet\u00eb dhe pa \u00e7\u00ebshtje t\u00eb hapura juridike. Po ashtu, n\u00ebse kompania juaj po hetohet penalisht p\u00ebr vepra tatimore si mashtrim dhe\/ose evazion apo keni nj\u00eb d\u00ebnim t\u00eb form\u00ebs s\u00eb prer\u00eb p\u00ebr fshehje t\u00eb t\u00eb ardhurave apo pastrim parash, skualifikoheni menj\u00ebher\u00eb.<\/p>\n\n\n\n
T\u00eb mos jeni subjekt i ndonj\u00eb p\u00ebrfitimi t\u00eb ve\u00e7ant\u00eb<\/strong><\/h4>\n\n\n\n
Si\u00e7 u p\u00ebrmend, ligji p\u00ebrjashton ata q\u00eb p\u00ebrfitojn\u00eb nga norma tatimore t\u00eb reduktuara ose nga p\u00ebrjashtime ligjore t\u00eb ve\u00e7anta. Po ashtu, nuk pranohen subjekte q\u00eb realizojn\u00eb projekte koncesionare, ndoshta sepse ata trajtohen ve\u00e7mas nga legjislacioni fiskal.<\/p>\n\n\n\n
\nN\u00eb terma praktik\u00eb, administrata do t\u00eb b\u00ebj\u00eb nj\u00eb filtrim t\u00eb aplikant\u00ebve bazuar n\u00eb k\u00ebto kritere. Ideja \u00ebsht\u00eb q\u00eb n\u00eb marr\u00ebveshje t\u00eb futen bizneset pa probleme. Nj\u00eb kompani prodhimi me xhiro t\u00eb lart\u00eb q\u00eb \u00e7do vit ka deklaruar e paguar rregullisht detyrimet mund t\u00eb p\u00ebrfitoj\u00eb, por nj\u00eb kompani tjet\u00ebr, bie fjala n\u00eb nd\u00ebrtim, q\u00eb ka patur probleme me TVSH-n\u00eb ose gjyqe me tatimet, nuk do lejohet. Administrata k\u00ebrkon partner\u00eb t\u00eb besuesh\u00ebm p\u00ebr k\u00ebt\u00eb pakt, jo dik\u00eb q\u00eb ka histori abuzimesh.<\/p>\n<\/blockquote>\n\n\n\n
Si lidhet marr\u00ebveshja? Hapat dhe procedurat<\/h3>\n\n\n\n
Procesi p\u00ebr t\u2019u b\u00ebr\u00eb pjes\u00eb e Marr\u00ebveshjes s\u00eb Paqes Fiskale<\/a> \u00ebsht\u00eb mjaft i drejtp\u00ebrdrejt\u00eb dhe b\u00ebhet online:<\/p>\n\n\n\n
Aplikimi<\/strong><\/h4>\n\n\n\n
Biznesi i interesuar duhet t\u00eb b\u00ebj\u00eb k\u00ebrkes\u00eb elektronikisht n\u00eb portalin tatimor, n\u00eb sistemin e-filing, p\u00ebr t\u2019u pjes\u00eb e marr\u00ebveshjes. Ligji p\u00ebrcakton q\u00eb aplikimi b\u00ebhet brenda afatit t\u00eb dor\u00ebzimit t\u00eb deklarat\u00ebs vjetore t\u00eb t\u00eb ardhurave t\u00eb vitit paraardh\u00ebs. Kjo do t\u00eb thot\u00eb, zakonisht nga janari deri n\u00eb 31 mars, apo 15 prill, si\u00e7 \u00ebsht\u00eb shpesh afati i shtyr\u00eb p\u00ebr bilancet, i vitit pasardh\u00ebs. P\u00ebr vitin e par\u00eb t\u00eb zbatimit, viti 2026, pritet nj\u00eb udh\u00ebzim i ve\u00e7ant\u00eb q\u00eb do ta specifikoj\u00eb afatin dhe procedur\u00ebn, meq\u00eb \u00ebsht\u00eb vit pilot. <\/p>\n\n\n\n
\nK\u00ebshill\u00eb: N\u00ebse jeni t\u00eb interesuar, q\u00eb n\u00eb fillim t\u00eb vitit kontrolloni njoftimet e Drejtoris\u00eb s\u00eb Tatimeve p\u00ebr m\u00ebnyr\u00ebn e aplikimit, sepse mund t\u00eb ket\u00eb udh\u00ebzime shtes\u00eb praktike.<\/p>\n<\/blockquote>\n\n\n\n
P\u00ebrgatitja e ofert\u00ebs nga administrata<\/strong><\/p>\n\n\n\n
Pasi keni aplikuar, administrata tatimore verifikon n\u00ebse i plot\u00ebsoni kushtet dhe harton nj\u00eb propozim konkret t\u00eb marr\u00ebveshjes. Kjo p\u00ebrfshin p\u00ebrllogaritjen e fitimit tuaj t\u00eb tatuesh\u00ebm t\u00eb vitit t\u00eb kaluar +18%, norm\u00ebn standarde t\u00eb tatimit q\u00eb do aplikohet mbi t\u00eb, dhe norm\u00ebn 5% p\u00ebr \u00e7do fitim mbi k\u00ebt\u00eb nivel. Ky propozim ju d\u00ebrgohet n\u00eb llogarin\u00eb tuaj te e-filing.<\/p>\n\n\n\n
Vendimi juaj: pranimi ose refuzimi<\/strong><\/h4>\n\n\n\n
Pasi merrni propozimin, ju keni t\u00eb drejt\u00eb ta shqyrtoni dhe ta pranoni ose ta refuzoni at\u00eb deri m\u00eb 15 prill t\u00eb atij viti. Pranimi b\u00ebhet elektronikisht, me n\u00ebnshkrim elektronik ose konfirmim n\u00eb portal. N\u00ebse mendoni se oferta nuk ju p\u00ebrshtatet, p.sh. ndoshta 18% rritje ju duket shum\u00eb e lart\u00eb p\u00ebr ta realizuar, mund edhe ta refuzoni, dhe nuk keni asnj\u00eb penalitet p\u00ebr k\u00ebt\u00eb. Marr\u00ebveshja \u00ebsht\u00eb ter\u00ebsisht vullnetare dhe n\u00ebse nuk arrihet, ju vazhdoni normalisht regjimin e zakonsh\u00ebm tatimor. N\u00eb praktik\u00eb, pritet q\u00eb administrata dhe biznesi t\u00eb ken\u00eb mund\u00ebsi komunikimi gjat\u00eb k\u00ebtij momenti, n\u00eb rast se di\u00e7ka nuk p\u00ebrputhet, ndoshta t\u00eb dh\u00ebnat historike, etj., mund t\u00eb sqarohen. Gjithsesi, ose pranoni brenda afatit, ose oferta skadon.<\/p>\n\n\n\n
Formalizimi i marr\u00ebveshjes<\/strong><\/h4>\n\n\n\n
Me pranimin tuaj, marr\u00ebveshja konsiderohet e lidhur dhe merr fuqi ligjore p\u00ebr at\u00eb vit tatimor. T\u00eb gjitha detyrimet e m\u00ebtejshme zhvillohen n\u00eb baz\u00eb t\u00eb saj. Praktikisht, ju do t\u00eb deklaroni e paguani tatimin e dakord\u00ebsuar n\u00eb deklarat\u00ebn vjetore t\u00eb atij viti, me k\u00ebste paraprake gjat\u00eb vitit, sipas ligjit p\u00ebr tatimin mbi t\u00eb ardhurat. N\u00eb deklarat\u00ebn vjetore, fitimi do reflektohet sipas marr\u00ebveshjes, me rritjen 18%. \u00c7do e dh\u00ebn\u00eb q\u00eb deklaroni gjithsesi mund t\u00eb kontrollohet nga zyra nga administrata, p\u00ebr t\u2019u siguruar q\u00eb nuk ka mosp\u00ebrputhje teknike, por nuk do t\u00eb keni kontrolle fizike n\u00eb terren p\u00ebr at\u00eb tatim. Marr\u00ebveshja regjistrohet edhe n\u00eb regjistrin elektronik tatimor, pra b\u00ebhet pjes\u00eb e dokumentacionit tuaj zyrtar.<\/p>\n\n\n\n
Rinovimi (opsional)<\/strong><\/h4>\n\n\n\n
N\u00eb fund t\u00eb vitit, mund t\u00eb vler\u00ebsoni s\u00ebrish. Ligji ju jep t\u00eb drejt\u00ebn ta rinovoni marr\u00ebveshjen deri edhe p\u00ebr 2 vite t\u00eb tjera radhazi, me kusht q\u00eb vazhdoni t\u00eb plot\u00ebsoni kriteret, p.sh. keni paguar korrekt, nuk keni shkelje n\u00eb nd\u00ebrkoh\u00eb etj., dhe b\u00ebni s\u00ebrish aplikim p\u00ebr vitin pasardh\u00ebs. Procedura do jet\u00eb e ngjashme, \u00e7do vit konfirmoni vullnetin tuaj, tatimet propozojn\u00eb baz\u00ebn e re, duke marr\u00eb s\u00ebrish fitimin e vitit t\u00eb kaluar dhe duke e rritur me 18%, ju pranoni e vazhdoni. Pas 3 viteve, skema mbyllet n\u00ebse nuk zgjatet me ligj t\u00eb ri. Natyrisht, mund t\u00eb zgjidhni edhe ta nd\u00ebrprisni m\u00eb her\u00ebt n\u00ebse nuk ju leverdis m\u00eb p\u00ebr vitet pasuese, nuk keni detyrim ta rinovoni.<\/p>\n\n\n\n
P\u00ebrfundimi para koh\u00eb i Marr\u00ebveshjes<\/h3>\n\n\n\n
N\u00ebse n\u00eb \u00e7do moment prishet nj\u00eb nga kriteret, p.sh. ju shfaqet nj\u00eb detyrim i papaguar, ose gjendeni t\u00eb p\u00ebrfshir\u00eb n\u00eb ndonj\u00eb shkelje serioze, marr\u00ebveshja mund t\u00eb konsiderohet e pavlefshme. Ligji parashikon edhe situata t\u00eb tjera kur marr\u00ebveshja p\u00ebrfundon para kohe, dhe kalohet s\u00ebrish n\u00eb regjimin normal:<\/p>\n\n\n\n
\n
- N\u00ebse nuk arrini rritjen 18% t\u00eb fitimit t\u00eb tatuesh\u00ebm (pra fitimi real del m\u00eb i ul\u00ebt se ai i marr\u00ebveshjes). Kjo llogjikohet, pasi q\u00ebllimi ishte t\u00eb garantoheshin +18%, n\u00ebse s\u2019e arrini, marr\u00ebveshja s\u2019ka kuptim t\u00eb vijoj\u00eb m\u00eb tej.<\/li>\n\n\n\n
- N\u00ebse biznesi ndryshon aktivitetin kryesor, pezullon apo mbyll aktivitetin gjat\u00eb vitit.<\/li>\n\n\n\n
- N\u00ebse zbulohen shkelje t\u00eb p\u00ebrs\u00ebritura nga ana juaj q\u00eb cenojn\u00eb ndershm\u00ebrin\u00eb fiskale (p.sh. kapeni disa her\u00eb n\u00eb gabime apo parregullsi serioze).<\/li>\n\n\n\n
- N\u00ebse vononi pagesat ose nuk paguani detyrimet sipas marr\u00ebveshjes.<\/li>\n\n\n\n
- N\u00ebse nuk plot\u00ebsoni m\u00eb kriteret e ligjit (p.sh. papritur ju del nj\u00eb detyrim i vjet\u00ebr i padeklaruar, ose hyni n\u00eb hetim penal etj.).<\/li>\n\n\n\n
- N\u00ebse realizoni nj\u00eb rritje t\u00eb fitimit mbi 50% gjat\u00eb vitit (krahasuar me vitin paraardh\u00ebs), at\u00ebher\u00eb marr\u00ebveshja p\u00ebrfundon po ashtu. Praktikisht, n\u00ebse biznesi \u201cfluturon\u201d me fitime shum\u00eb mbi pritshm\u00ebrit\u00eb, administrata rezervon t\u00eb drejt\u00ebn ta prish\u00eb paktin dhe t\u2019ju trajtoj\u00eb n\u00eb regjim normal (ndoshta sepse nj\u00eb rritje mbi 50% ngre dyshime se mund t\u00eb keni pasur t\u00eb ardhura t\u00eb padeklaruara m\u00eb par\u00eb, ose thjesht sepse shteti s\u2019do humbas\u00eb shum\u00eb tatim mbi at\u00eb rritje marramend\u00ebse). Sidoqoft\u00eb, ky \u00ebsht\u00eb nj\u00eb skenar ekstrem.<\/li>\n<\/ul>\n\n\n\n
Kur marr\u00ebveshja nd\u00ebrpritet para kohe, p\u00ebr \u00e7far\u00ebdo arsye nga k\u00ebto m\u00eb sip\u00ebr, efektet mbrojt\u00ebse marrin fund. N\u00eb at\u00eb rast, administrata tatimore ka t\u00eb drejt\u00eb t\u00eb kryej\u00eb kontroll tatimor normal dhe t\u00eb rivler\u00ebsoj\u00eb detyrimin tatimor sipas ligjeve n\u00eb fuqi, sidomos p\u00ebr ato element\u00eb financiar\u00eb q\u00eb mund t\u00eb keni rideklaruar gjat\u00eb marr\u00ebveshjes. Prandaj \u00ebsht\u00eb e r\u00ebnd\u00ebsishme t\u00eb futeni n\u00eb marr\u00ebveshje vet\u00ebm n\u00ebse jeni t\u00eb bindur q\u00eb do ta \u00e7oni deri n\u00eb fund vitin pa shkelje, p\u00ebrndryshe mund t\u2019ju kushtoj\u00eb m\u00eb shum\u00eb.<\/p>\n\n\n\n
Nuk \u00ebsht\u00eb amnisti fiskale<\/h2>\n\n\n\n
Meq\u00eb termat paqe fiskale dhe amnisti fiskale shpesh ngat\u00ebrrohen, ato nuk jan\u00eb e nj\u00ebjta gj\u00eb. Marr\u00ebveshja e paqes fiskale nuk \u00ebsht\u00eb nj\u00eb amnisti fiskale. Kjo nuk \u00ebsht\u00eb nj\u00eb skem\u00eb ku shteti fal taksa t\u00eb papaguara ose legalizon para t\u00eb padeklaruara pa nd\u00ebshkim. P\u00ebrkundrazi, \u00ebsht\u00eb nj\u00eb marr\u00ebveshje p\u00ebr tatimin e s\u00eb ardhmes, jo falje e detyrimeve t\u00eb s\u00eb shkuar\u00ebs.<\/p>\n\n\n\n
Ja dallimet kryesore:<\/p>\n\n\n\n
(1) Amnistia fiskale n\u00ebnkupton q\u00eb shteti fal ose redukton detyrimet tatimore t\u00eb papaguara, p.sh. borxhe tatimore, taksa p\u00ebr pasuri t\u00eb padeklaruara, shpesh kundrejt nj\u00eb pagese simbolike ose me q\u00ebllim formalizimin. Shum\u00eb her\u00eb amnistit\u00eb lidhen me deklarimin e pasurive t\u00eb fshehura apo kapitalit t\u00eb padeklaruar, duke i pajisur deklaruesit me imunitet nga ndjekja penale ose administrative. Shqip\u00ebria pati diskutime p\u00ebr nj\u00eb amnisti fiskale e penale p\u00ebr pasurit\u00eb e padeklaruara, por Marr\u00ebveshja e Paqes Fiskale nuk ka lidhje me k\u00ebt\u00eb.<\/p>\n\n\n\n
(2) Marr\u00ebveshja e Paqes Fiskale nuk fal asgj\u00eb, p\u00ebrkundrazi, tatimpaguesi angazhohet t\u00eb paguaj\u00eb m\u00eb shum\u00eb tatim sesa minimalisht do t\u2019i takonte, +18%, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb mos i n\u00ebnshtrohet kontrolleve. Kjo \u00ebsht\u00eb nj\u00eb marr\u00ebveshje vullnetare. Asnj\u00eb detyrim i vjet\u00ebr nuk do t\u00eb fshihet nga kjo skem\u00eb. Madje, nj\u00eb nga kushtet \u00ebsht\u00eb q\u00eb biznesi t\u00eb mos ket\u00eb detyrime tatimore.<\/p>\n\n\n\n
Lexo edhe Amnistia Fiskale 2026: \u00c7far\u00eb detyrime tatimore falen dhe si mund t\u00eb p\u00ebrfitoni?<\/a><\/p>\n\n\n\n
(3) N\u00eb nj\u00eb amnisti t\u00eb mir\u00ebfillt\u00eb, shpesh shteti jep imunitet edhe ndaj ndjekjeve ligjore p\u00ebr shkeljet e m\u00ebparshme tatimore. Marr\u00ebveshja e Paqes Fiskale nuk jep asnj\u00eb imunitet p\u00ebr shkelje penale. Kjo marr\u00ebveshje nuk sjell asnj\u00eb lloj imuniteti administrativ, tatimor apo penal p\u00ebr veprime t\u00eb paligjshme si pastrim parash, financim terrorizmi apo vepra t\u00eb tjera penale q\u00eb lidhen me origjin\u00ebn e paligjshme t\u00eb pasuris\u00eb. P\u00ebrkundrazi, administrata ka detyrimin t\u00eb informoj\u00eb autoritetet n\u00ebse has indikacione p\u00ebr aktivitete t\u00eb tilla t\u00eb paligjshme. <\/p>\n\n\n\n
(4) Nj\u00eb amnisti zakonisht synon t\u00eb mbyll\u00eb llogarit\u00eb e s\u00eb kaluar\u00ebs dhe jepet shpesh nj\u00eb her\u00eb e mir\u00eb. Marr\u00ebveshja e paqes fiskale synon t\u00eb hap\u00eb nj\u00eb kapitull t\u00eb ri p\u00ebr t\u00eb ardhmen, duke formalizuar nj\u00eb praktik\u00eb bashk\u00ebpunimi q\u00eb s\u2019mund t\u00eb zgjas\u00eb p\u00ebrgjithmon\u00eb, por teston terrenin p\u00ebr disa vite. Edhe gjuha e p\u00ebrdorur (\u201cpaqja\u201d) n\u00ebnkupton nj\u00eb pakt nd\u00ebrmjet\u00ebsues, jo falje nj\u00ebanshme.<\/p>\n\n\n\n
K\u00ebshtu q\u00eb, n\u00ebse keni d\u00ebgjuar fjal\u00eb si amnisti, falje tatimore etj., ato i referohen ligjit tjet\u00ebr, atij p\u00ebr fshirjen e detyrimeve t\u00eb vjetra, ose projekteve t\u00eb m\u00ebparshme. Marr\u00ebveshja e Paqes Fiskale, ndon\u00ebse pjes\u00eb e t\u00eb nj\u00ebjt\u00ebs paket\u00eb t\u00eb politikave leht\u00ebsuese, \u00ebsht\u00eb krejt tjet\u00ebr gj\u00eb. Kjo \u00ebsht\u00eb nj\u00eb qasje t\u00ebr\u00ebsisht e re p\u00ebr ne, dhe duhet trajtuar ve\u00e7mas nga termat amnisti apo legalizim t\u00eb kapitaleve.<\/p>\n\n\n\n
Kur ia vlen q\u00eb tatimpaguesi t\u00eb hyj\u00eb n\u00eb marr\u00ebveshje dhe kur jo?<\/h2>\n\n\n\n
Marr\u00ebveshja e Paqes Fiskale nuk \u00ebsht\u00eb e detyrueshme, \u00e7do biznes i madh\/mes\u00ebm ka t\u00eb drejt\u00eb t\u00eb vler\u00ebsoj\u00eb vet\u00eb leverdin\u00eb e k\u00ebtij pakti. Natyrisht, nuk ka nj\u00eb p\u00ebrgjigje universale po ose jo sepse \u00e7do biznes ka situat\u00ebn e vet. M\u00eb posht\u00eb po rendisim skenar\u00ebt tipik\u00eb kur ia vlen t\u00eb konsideroni futjen n\u00eb marr\u00ebveshje dhe kur mund t\u00eb jet\u00eb m\u00eb mir\u00eb ta shmangni.<\/p>\n\n\n\n
Kur ia vlen t\u00eb b\u00ebheni pjes\u00eb e marr\u00ebveshjes:<\/strong><\/h3>\n\n\n\n
Biznesi juaj ka fitime relativisht t\u00eb q\u00ebndrueshme ose n\u00eb rritje t\u00eb moderuar<\/strong>. <\/h4>\n\n\n\n
N\u00ebse historikisht fitimi juaj rritet me 10-15% n\u00eb vit, at\u00ebher\u00eb k\u00ebrkesa e marr\u00ebveshjes p\u00ebr +18% mund t\u00eb jet\u00eb pak mbi mesataren tuaj, por jo e paarritshme. P\u00ebr kompani me rritje t\u00eb q\u00ebndrueshme, kjo marr\u00ebveshje sjell qet\u00ebsi, ju paguani pak m\u00eb shum\u00eb sesa do paguanit normalisht, por merrni sigurin\u00eb se nuk do t\u00eb keni vizita nga inspektor\u00ebt. <\/p>\n\n\n\n
\nShembull: Bankat, kompanit\u00eb e telekomit, fabrika prodhimi, k\u00ebto zakonisht kan\u00eb fitime t\u00eb parashikueshme vit pas viti dhe mund ta kap\u00ebrcejn\u00eb pragun +18%. P\u00ebr to, paqja fiskale \u00ebsht\u00eb atraktive sepse u jep stabilitet dhe i mbron nga telashet e kontrolleve t\u00eb shpeshta.<\/p>\n<\/blockquote>\n\n\n\n
Keni pasqyra financiare jo perfekte dhe doni t\u2019i rregulloni<\/strong><\/h4>\n\n\n\n
N\u00ebse e dini se n\u00eb bilancet tuaja ka ndonj\u00eb element q\u00eb nuk \u00ebsht\u00eb pasqyruar si\u00e7 duhet (p.sh. para cash n\u00eb ark\u00eb q\u00eb nuk p\u00ebrputhen me librat, inventar q\u00eb realisht mungon, ose ndonj\u00eb hua e keqe q\u00eb ende figuron si aktive), hyrja n\u00eb marr\u00ebveshje ju jep mund\u00ebsin\u00eb t\u2019i rregulloni k\u00ebto pa frik\u00eb. Paguan 5% tatim p\u00ebr t\u2019i v\u00ebn\u00eb pikat mbi \u201ci\u201d \u00ebsht\u00eb nj\u00eb \u00e7mim i vog\u00ebl krahasuar me rrezikun e nj\u00eb kontrolli tatimor q\u00eb mund t\u2019ju gjobis\u00eb r\u00ebnd\u00eb p\u00ebr to. Pra, n\u00ebse keni nevoj\u00eb p\u00ebr nj\u00eb sistemim t\u00eb bilancit dhe jeni gati t\u00eb paguani di\u00e7ka simbolike mbi diferencat, kjo marr\u00ebveshje ia vlen.<\/p>\n\n\n\n
Vler\u00ebsoni shum\u00eb parashikueshm\u00ebrin\u00eb dhe shmangien e konflikteve<\/strong><\/h4>\n\n\n\n
Disa sip\u00ebrmarr\u00ebs thjesht duan t\u00eb flen\u00eb t\u00eb qet\u00eb nat\u00ebn, pa merakun mos po gaboj gj\u00ebkundi n\u00eb letra, se po m\u00eb erdhi kontrolli do m\u00eb nxjerr\u00eb ndonj\u00eb problem. N\u00ebse jeni nga ata q\u00eb preferoni t\u00eb paguani pak m\u00eb shum\u00eb p\u00ebr t\u00eb pasur mendjen rehat, paqeja fiskale \u00ebsht\u00eb e duhur. Praktikisht ju po blini nj\u00eb \u201cpolic\u00eb sigurimi\u201d kund\u00ebr kontrolleve, dhe kjo mund t\u00eb jet\u00eb me vler\u00eb sidomos n\u00eb sektor\u00eb ku kontrollet tatimore kan\u00eb qen\u00eb agresive tradicionalisht.<\/p>\n\n\n\n
Keni plane investimi apo doni t\u00eb aplikoni p\u00ebr kredi<\/strong><\/h4>\n\n\n\n
Nj\u00eb aspekt indirekt, kur jeni n\u00eb marr\u00ebveshje, ju garantoni nj\u00eb fitim minimal n\u00eb pasqyra (at\u00eb +18%) dhe pastroni anomali t\u00eb vjetra. Kjo mund ta b\u00ebj\u00eb kompanin\u00eb tuaj t\u00eb duket m\u00eb e sh\u00ebndosh\u00eb financiarisht n\u00eb syt\u00eb e bankave ose investitor\u00ebve, t\u00eb pakt\u00ebn afatshkurt\u00ebr. Gjithashtu, fakti q\u00eb nuk keni \u00e7\u00ebshtje t\u00eb hapura me tatimet dhe jeni n\u00eb paqe mund t\u00eb interpretohet pozitivisht nga partner\u00eb t\u00eb huaj apo investitor\u00eb q\u00eb e vler\u00ebsojn\u00eb formalitetin. Pra, n\u00ebse po mendoni t\u00eb zgjeroni biznesin dhe ju duhet nj\u00eb profil sa m\u00eb i rregullt financiar, marr\u00ebveshja mund t\u2019ju ndihmoj\u00eb ta arrini at\u00eb profil.<\/p>\n\n\n\n
N\u00ebse besoni se pas k\u00ebtij 3-vje\u00e7ari, administrata do ashp\u00ebrsoj\u00eb disiplin\u00ebn<\/strong><\/h4>\n\n\n\n
\u00cbsht\u00eb l\u00ebn\u00eb t\u00eb kuptohet se pas ofert\u00ebs s\u00eb paqes dhe faljes, tatimet mund t\u00eb b\u00ebhen m\u00eb rigoroze me ata q\u00eb s\u00ebrish nuk paguajn\u00eb korrekt. Kjo paqe vjen me mesazhin p\u00ebrfitoni tani, se pastaj s\u2019ka m\u00eb tolerime. N\u00ebse e lexoni k\u00ebshtu situat\u00ebn, mund t\u00eb mendoni se m\u00eb mir\u00eb hyj tani vet\u00eb te sistemi i dakord\u00ebsis\u00eb, se sa t\u00eb mbetem jasht\u00eb e pastaj t\u00eb kem n\u00eb sh\u00ebnjest\u00ebr inspektor\u00ebt. Kjo vlen sidomos p\u00ebr ata biznesmen\u00eb q\u00eb e njohin kultur\u00ebn shqiptare tatimore dhe duan t\u00eb parandalojn\u00eb \u00e7do keqkuptim t\u00eb mundsh\u00ebm n\u00eb t\u00eb ardhmen.<\/p>\n\n\n\n
Kur nuk ia vlen (ose kur duhet t\u00eb jeni t\u00eb kujdessh\u00ebm)<\/strong><\/h3>\n\n\n\n
N\u00ebse parashikoni nj\u00eb r\u00ebnie t\u00eb ndjeshme t\u00eb fitimit vitin e ardhsh\u00ebm<\/strong><\/h4>\n\n\n\n
Ky \u00ebsht\u00eb ndoshta faktori m\u00eb i r\u00ebnd\u00ebsish\u00ebm. N\u00ebse biznesi juaj pret nj\u00eb vit t\u00eb v\u00ebshtir\u00eb, p.sh. p\u00ebr shkak t\u00eb tregut, krizave apo investimeve, dhe mendoni se fitimi juaj mund t\u00eb bjer\u00eb ose t\u00eb jet\u00eb shum\u00eb posht\u00eb nivelit t\u00eb vitit t\u00eb kaluar, m\u00eb mir\u00eb mos b\u00ebni marr\u00ebveshje. Sepse do detyroheni t\u00eb paguani tatim sikur fitimi t\u00eb ishte 18% m\u00eb i lart\u00eb, edhe kur realisht s\u2019keni fitim fare. Kjo do ta r\u00ebndonte edhe m\u00eb tep\u00ebr situat\u00ebn tuaj financiare. M\u00eb mir\u00eb n\u00eb at\u00eb rast t\u00eb vazhdoni me regjimin normal, ku n\u00ebse fitimi bie, paguani m\u00eb pak tatim automatikisht. Pra, bizneset me fitime t\u00eb paq\u00ebndrueshme ose ciklike duhet ta mendojn\u00eb dy her\u00eb. P.sh. nj\u00eb kompani nd\u00ebrtimi q\u00eb nj\u00eb vit sh\u00ebnon super fitime e nj\u00eb vit tjet\u00ebr zero, do ta ket\u00eb t\u00eb v\u00ebshtir\u00eb t\u00eb luaj\u00eb me +18% mbi vitin e art\u00eb, se pastaj vitin e keq do paguaj\u00eb taks\u00eb p\u00ebr fitim fantazm\u00eb. K\u00ebto lloj biznesesh ndoshta s\u2019do jen\u00eb as t\u00eb interesuara.<\/p>\n\n\n\n
N\u00ebse fitimet tuaja mund t\u00eb rriten ndjesh\u00ebm (shum\u00eb m\u00eb shum\u00eb se 18%)<\/strong><\/h4>\n\n\n\n
Kjo ting\u00ebllon pak kund\u00ebrintuitive (sepse edhe po t\u00eb rriten shum\u00eb, pjes\u00ebn mbi 18% do e keni me 5% tatim). N\u00eb fakt, deri diku rritjet e larta jan\u00eb t\u00eb favorshme sepse paguani pak tatim mbi to. Por ka dy arsye k\u00ebtu.<\/p>\n\n\n\n
S\u00eb pari, ligji vendos kufirin e 50% rritje. mbi at\u00eb nivel, marr\u00ebveshja prishet. K\u00ebshtu q\u00eb, n\u00ebse mendoni se fitimi juaj mund t\u00eb dyfishohet a m\u00eb shum\u00eb vitin q\u00eb vjen (p.sh. keni nj\u00eb kontrat\u00eb t\u00eb madhe q\u00eb do ju ndryshoj\u00eb loj\u00ebn), at\u00ebher\u00eb futja n\u00eb marr\u00ebveshje mund t\u00eb jet\u00eb penges\u00eb. N\u00eb mes t\u00eb vitit, po pa tatimet q\u00eb po tejkaloni shum\u00eb, mund t\u2019ju dalin nga marr\u00ebveshja dhe pastaj do ju faturohet tatimi normal p\u00ebr gjith\u00eb fitimin. <\/p>\n\n\n\n
S\u00eb dyti, edhe n\u00ebse rritja \u00ebsht\u00eb p.sh. 30-40% (n\u00ebn pragun prish\u00ebs), mbani parasysh q\u00eb po \u201cfalni\u201d 10% tatim n\u00eb pjes\u00ebn 18-30% (sepse p\u00ebr at\u00eb pjes\u00eb do kishit paguar 15% normalisht, tani paguani 5%). Kjo \u00ebsht\u00eb gj\u00eb e mir\u00eb p\u00ebr ju financarisht, por nga ana tjet\u00ebr shteti po humb t\u00eb ardhura nga ju n\u00eb at\u00eb skenar. N\u00eb teori s\u2019duhet t\u00eb ket\u00eb problem sepse shteti e ka pranuar k\u00ebt\u00eb humbje n\u00eb k\u00ebmbim t\u00eb paqes. Por n\u00eb praktik\u00eb, mos u \u00e7uditni n\u00ebse administrata mund t\u00eb b\u00ebhet pak m\u00eb vigjilente me ju vitin pas marr\u00ebveshjes. (Ky \u00ebsht\u00eb nj\u00eb supozim, jo domosdoshm\u00ebri ligjore.) Gjithsesi, thelbi \u00ebsht\u00eb: n\u00ebse prisni boom t\u00eb madh, mund t\u2019ju leverdis\u00eb t\u00eb mos lidheni fare, paguani 15% normalisht dhe mbani fleksibilitetin tuaj pa kufizime.<\/p>\n\n\n\n
N\u00ebse nuk i plot\u00ebsoni realisht kriteret e nx\u00ebn\u00ebsit shembullor<\/strong><\/h4>\n\n\n\n
Shum\u00eb biznese shqiptare, edhe pse me xhiro t\u00eb lart\u00eb, mund t\u00eb ken\u00eb ndonj\u00eb gj\u00eb t\u00eb vog\u00ebl mang\u00ebt \u2013 p.sh. nj\u00eb gjob\u00eb e papaguar, nj\u00eb deklarat\u00eb e vonuar, nj\u00eb apelim p\u00ebr ca taksa lokale etj. Zyrtarisht, k\u00ebto do t\u2019ju pengonin t\u00eb hynit. N\u00ebse provoni prap\u00ebseprap\u00eb (ose shpresoni se do mbyllni syt\u00eb), mund t\u00eb humbni koh\u00eb kot. Derisa t\u00eb pastroheni nga \u00e7do detyrim i vjet\u00ebr apo konflikt, nuk ka paqe fiskale p\u00ebr ju. Prandaj, mos e shihni si shp\u00ebtim n\u00ebse jeni me probleme, se s\u2019do t\u2019ju pranojn\u00eb. Zgjidhni ato probleme m\u00eb par\u00eb, pastaj mendohuni p\u00ebr marr\u00ebveshjen n\u00eb ndonj\u00eb vit t\u00eb ardhsh\u00ebm.<\/p>\n\n\n\n
N\u00ebse jeni biznes i vog\u00ebl (n\u00ebn 14 mln lek\u00eb)<\/strong><\/h4>\n\n\n\n
Kjo \u00ebsht\u00eb e qart\u00eb, por vlen t\u00eb thuhet. bizneset e vogla realisht nuk kan\u00eb asnj\u00eb arsye t\u00eb m\u00ebrziten me k\u00ebt\u00eb pun\u00eb, sepse ligji nuk p\u00ebrfshin. Ato paguajn\u00eb fare tatim fitimi (0% p\u00ebr xhiro < 14 mln deri n\u00eb 2029). P\u00ebr ju, rruga e duhur \u00ebsht\u00eb t\u00eb vazhdoni me sistemin aktual q\u00eb \u00ebsht\u00eb mjaft i favorsh\u00ebm. N\u00eb t\u00eb kund\u00ebrt, kur biznesi juaj rritet mbi prag dhe b\u00ebhet i mes\u00ebm, at\u00ebher\u00eb mund t\u00eb konsideroni hyrjen n\u00eb marr\u00ebveshje n\u00ebse plot\u00ebsoni kushtet e tjera.<\/p>\n\n\n\n
N\u00ebse jeni skeptik ose preferoni lirin\u00eb e sistemit aktual<\/strong><\/h4>\n\n\n\n
Disa sip\u00ebrmarr\u00ebs mund t\u00eb mendojn\u00eb: Pse t\u00eb lidh veten? Po sikur t\u00eb kem ndonj\u00eb mund\u00ebsi t\u00eb fsheh ndonj\u00eb shpenzim m\u00eb shum\u00eb e t\u00eb ul fitimin real, pse t\u00eb marr p\u00ebrsip\u00ebr t\u2019u jap +18% tatimeve q\u00eb pa nis viti? Ky \u00ebsht\u00eb mendim i kuptuesh\u00ebm p\u00ebr ata q\u00eb e shohin sistemin aktual si me hap\u00ebsira manovrimi. Marr\u00ebveshja k\u00ebrkon disiplin\u00eb dhe transparenc\u00eb maksimale. N\u00ebse preferoni t\u00eb ruani fleksibilitetin tuaj (edhe at\u00eb joformal) dhe s\u2019keni shqet\u00ebsim nga kontrollet, ndoshta s\u2019keni motiv t\u00eb futeni. \u00cbsht\u00eb zgjedhje biznesi, disa do thon\u00eb \u201cm\u00eb lir\u00eb m\u00eb del t\u00eb vazhdoj si\u00e7 jam, me riskun p\u00ebr kontroll\u201d, sidomos n\u00ebse vler\u00ebsojn\u00eb se ky risk \u00ebsht\u00eb i vog\u00ebl p\u00ebr ta ose mund t\u00eb menaxhohet.<\/p>\n\n\n\n
N\u00eb p\u00ebrmbledhje, ia vlen p\u00ebr bizneset me rit\u00ebm normal rritjeje, korrekte dhe q\u00eb duan stabilitet, dhe s\u2019ia vlen p\u00ebr ato me fitime t\u00eb paparashikueshme, me r\u00ebnie, ose q\u00eb nuk duan t\u00eb kufizohen. Shum\u00eb biznese t\u00eb m\u00ebdha do ta b\u00ebjn\u00eb llogarin\u00eb kosto-p\u00ebrfitim, a ia vlen t\u00eb paguaj, fjala vjen, nja 3 milion lek\u00eb tatim m\u00eb shum\u00eb p\u00ebr t\u00eb qen\u00eb rehat? N\u00ebse po, at\u00ebher\u00eb hyjn\u00eb; n\u00ebse jo, jo. Disa mund t\u00eb presin t\u00eb shohin edhe si do ec\u00eb viti i par\u00eb i pilotimit, nuk \u00ebsht\u00eb \u00e7udi q\u00eb n\u00eb 2026 t\u00eb ket\u00eb hezitim dhe pastaj n\u00eb 2027, po e pan\u00eb q\u00eb funksionoi pa telashe p\u00ebr fqinjin, t\u00eb k\u00ebrkojn\u00eb edhe ata t\u00eb futen. E r\u00ebnd\u00ebsishme \u00ebsht\u00eb q\u00eb secili tatimpagues i kualifikuar t\u00eb analizoj\u00eb gjendjen e vet financiare dhe objektivat p\u00ebrpara se t\u00eb marr\u00eb vendimin.<\/p>\n\n\n\n
K\u00ebshilla praktike: Si t\u00eb kuptoni n\u00ebse duhet t\u00eb aplikoni apo jo<\/h2>\n\n\n\n
N\u00eb mbyllje, ja disa k\u00ebshilla t\u00eb drejt\u00ebp\u00ebrdrejta p\u00ebr ju si lexues, ndoshta pronar ose financieri i nj\u00eb biznesi t\u00eb mes\u00ebm, q\u00eb po p\u00ebrpiqeni t\u00eb vendosni p\u00ebr k\u00ebt\u00eb \u00e7\u00ebshtje:<\/p>\n\n\n\n
Analizoni gjendjen tuaj financiare historike dhe projeksionet<\/strong><\/h3>\n\n\n\n
Shikoni fitimet e 2-3 viteve t\u00eb fundit. A kan\u00eb qen\u00eb n\u00eb rritje konstante? A do ta kishit kap\u00ebrcyer \u00e7do vit pragun +18%? B\u00ebni edhe nj\u00eb plan p\u00ebr vitin e ardhsh\u00ebm, a duket realiste 18% rritje e fitimit? N\u00ebse po, jeni n\u00eb territor t\u00eb sigurt. N\u00ebse vitet kan\u00eb luhatur (nj\u00eb vit +5%, nj\u00eb vit -10% p.sh.), kini kujdes, pyeteni veten pse kan\u00eb luhatur dhe a i keni n\u00ebn kontroll ato faktor\u00eb p\u00ebr t\u00eb garantuar rritjen kur jeni n\u00eb marr\u00ebveshje.<\/p>\n\n\n\n
Kontrolloni sh\u00ebndetin tatimor t\u00eb kompanis\u00eb suaj<\/strong><\/h3>\n\n\n\n
Para se t\u00eb aplikoni, sigurohuni q\u00eb \u00e7do detyrim i vjet\u00ebr \u00ebsht\u00eb shlyer, \u00e7do deklarat\u00eb e dor\u00ebzuar, dhe q\u00eb nuk keni asnj\u00eb konflikt t\u00eb hapur me tatimet. N\u00ebse keni ndonj\u00eb gj\u00eb pezull (edhe t\u00eb vog\u00ebl), merrni masa ta zgjidhni tani, p.sh. paguani ato gjoba t\u00eb vogla apo hiqni dor\u00eb nga ai apelim n\u00ebse do hyni n\u00eb skem\u00eb (sepse gjithsesi falja e borxheve mund ta zgjidh\u00eb, por kushti \u00ebsht\u00eb t\u00eb s\u2019keni ankim aktiv). Konsultohuni me kontabilistin tuaj dhe b\u00ebni nj\u00eb verifikim tatimor.<\/p>\n\n\n\n
Llogarisni koston e mund\u00ebsis\u00eb<\/strong><\/h3>\n\n\n\n
Sa tatim shtes\u00eb do paguani me +18%? Dhe \u00e7far\u00eb gjasash ka t\u00eb kishit paguar n\u00eb skenarin normal? P\u00ebr shembull, n\u00ebse vitin e kaluar fitimi ishte 10 mln lek\u00eb dhe norma 15%, tatimi ishte 1.5 mln. Me marr\u00ebveshje do deklaroni fitim 11.8 mln dhe tatimi 1.77 mln. Plus, n\u00ebse fitoni mbi 11.8, paguani pak shtes\u00eb. Pra kostoja juaj e paqes \u00ebsht\u00eb minimalisht 270 mij\u00eb lek\u00eb (1.77 \u2013 1.5 mln). Mendoni, a ia vlen kjo shum\u00eb p\u00ebr t\u00eb mos patur kontrolle? N\u00eb disa sektor\u00eb, nj\u00eb kontroll mund t\u2019ju nxjerr\u00eb shum\u00eb m\u00eb tep\u00ebr detyrime (sidomos n\u00ebse s\u2019keni qen\u00eb 100% korrekt), prandaj 270 mij\u00eb mund t\u00eb jet\u00eb nj\u00eb sigurim i lir\u00eb. N\u00eb sektor\u00eb t\u00eb tjer\u00eb, ku gjith\u00e7ka \u00ebsht\u00eb e past\u00ebr, mbase e shihni si shpenzim koti. B\u00ebni k\u00ebt\u00eb llogari me shifrat tuaja.<\/p>\n\n\n\n
Konsideroni nevoj\u00ebn p\u00ebr t\u00eb rregulluar bilancin<\/strong><\/h3>\n\n\n\n
N\u00ebse e dini q\u00eb keni stoqe t\u00eb vjetra pa vler\u00eb, bilanci i ark\u00ebs q\u00eb s\u2019p\u00ebrputhet me parat\u00eb reale, etj., vler\u00ebsoni sa t\u00eb m\u00ebdha jan\u00eb. Marr\u00ebveshja ju lejon t\u2019i rregulloni ato me kosto 5%. Pyetja: Po t\u00eb mos futeni n\u00eb marr\u00ebveshje, a ka gjasa t\u2019ju kap\u00eb ndonj\u00eb kontroll p\u00ebr to? Dhe n\u00ebse ju kap, sa mund t\u2019ju kushtoj\u00eb (tatim i plot\u00eb + gjob\u00eb)? Zakonisht, diferenca cash e padeklaruar tatimohet 15% plus gjob\u00eb 100% = 30% efektiv; n\u00eb marr\u00ebveshje \u00ebsht\u00eb 5%. <\/p>\n\n\n\n
Mos u nxitoni, por as mos e lini p\u00ebr n\u00eb minut\u00eb t\u00eb fundit<\/strong><\/h3>\n\n\n\n
Informohuni mir\u00eb (shpresojm\u00eb ky artikull ju ndihmoi!). Ndiqni udh\u00ebzimet q\u00eb pritet t\u00eb dalin nga Ministria e Financave dhe Drejtoria e Tatimeve. Diskutoni me k\u00ebshilltarin tuaj fiskal ose ekspert\u00eb t\u00eb jasht\u00ebm. N\u00ebse vendosni t\u00eb futeni, aplikoni her\u00ebt, mos e lini p\u00ebr dit\u00ebn e fundit t\u00eb afatit, q\u00eb t\u00eb keni koh\u00eb t\u00eb korrigjoni ndonj\u00eb gabim aplikimi ose t\u00eb sqaroni paqart\u00ebsi me administrat\u00ebn.<\/p>\n\n\n\n
Shqyrtoni alternativa t\u00eb nd\u00ebrmjetme<\/strong><\/h3>\n\n\n\n
Mbani mend, nuk \u00ebsht\u00eb e th\u00ebn\u00eb \u201cose hyj, ose s\u2019ka rrug\u00eb tjet\u00ebr\u201d. Ju mundedhe t\u00eb provoni t\u00eb negocioni indirekt me administrat\u00ebn n\u00eb kuad\u00ebr t\u00eb sistemit ekzistues, p.sh. t\u00eb k\u00ebrkoni k\u00ebshillim fiscal nga tatimet, ose t\u00eb p\u00ebrdorni mekanizma t\u00eb tjer\u00eb si rulings (interpretimet zyrtare) p\u00ebr \u00e7\u00ebshtje t\u00eb paqarta, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb shmangni konfliktet pa hyr\u00eb n\u00eb pakt formal. P\u00ebr disa biznese t\u00eb m\u00ebdha, edhe kjo mund t\u00eb jet\u00eb rrug\u00eb (ndon\u00ebse s\u2019ju jep mbrojtje si marr\u00ebveshja). Gjithashtu, mund t\u00eb vendosni t\u00eb hyni n\u00eb marr\u00ebveshje me nj\u00eb pjes\u00eb t\u00eb kompanive t\u00eb grupit tuaj (n\u00ebse keni m\u00eb shum\u00eb se nj\u00eb subjekt) e me ndonj\u00eb jo \u2013 pra ta testoni n\u00eb nj\u00eb nj\u00ebsi m\u00eb par\u00eb.<\/p>\n\n\n\n
Marr\u00ebveshja e Paqes Fiskale \u00ebsht\u00eb nj\u00eb risi q\u00eb ofron zgjidhje t\u00eb reja, por k\u00ebrkon edhe m\u00ebnyr\u00eb t\u00eb re t\u00eb t\u00eb menduarit nga ana e biznesit. \u00cbsht\u00eb si t\u00eb ndryshosh strategji loje: nga mbrojtje (duke minimizuar taksat dhe duke luftuar kontrollet) n\u00eb sulm (duke paguar pak m\u00eb shum\u00eb dhe duke siguruar mbrojtje n\u00eb kthim). P\u00ebr shum\u00eb sip\u00ebrmarr\u00ebs t\u00eb vegj\u00ebl e t\u00eb mes\u00ebm n\u00eb Shqip\u00ebri, kjo mund t\u00eb jet\u00eb e pa\u00e7mueshme; p\u00ebr t\u00eb tjer\u00eb, e panevojshme. Vendimi mbetet n\u00eb duart tuaja.Shpresojm\u00eb ky udh\u00ebzues praktik ju ndihmoi t\u00eb kuptoni m\u00eb qart\u00eb ligjin Nr. 84\/2025 \u201cP\u00ebr Marr\u00ebveshjen e Paqes Fiskale<\/a>\u201d dhe t\u00eb vler\u00ebsoni me mendje t\u00eb kthjell\u00ebt hapat tuaj t\u00eb radh\u00ebs. Pa\u00e7i ve\u00e7 sukses dhe, pavar\u00ebsisht n\u00ebse hyni apo jo n\u00eb marr\u00ebveshje, urojm\u00eb q\u00eb gjithmon\u00eb t\u00eb gjeni paqe (fiskale apo jo) n\u00eb drejtimin e biznesit tuaj!<\/p>\n\n\n\n
<\/p>\n\n\n\n