{"id":35315,"date":"2026-03-09T12:10:29","date_gmt":"2026-03-09T12:10:29","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=35315"},"modified":"2026-03-09T12:19:26","modified_gmt":"2026-03-09T12:19:26","slug":"scambio-automatico-di-informazioni-finanziarie-cosa-deve-sapere-la-tua-azienda-a-seguito-della-decisione-n-113-2026","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/shkembimi-automatik-i-informacionit-financiar-cfare-duhet-te-dije-biznesi-juaj-pas-vendimit-nr-113-2026\/","title":{"rendered":"Scambio automatico di informazioni finanziarie: cosa deve sapere la tua azienda a seguito della decisione n. 113\/2026"},"content":{"rendered":"<p>Shqip\u00ebria ka nd\u00ebrmarr\u00eb nj\u00eb hap t\u00eb r\u00ebnd\u00ebsish\u00ebm n\u00eb kuadrin e transparenc\u00ebs fiskale nd\u00ebrkomb\u00ebtare. Me Vendimin nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/vendim-2026-02-27-113.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">113, dat\u00eb 27 shkurt 2026<\/a>, K\u00ebshilli i Ministrave ka miratuar dispozitat zbatuese t\u00eb ligjit nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/Ligji-nr-4-2020-Per-shkembimin-automatik-te-informacionit-te-llogarive-financiare.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">4\/2020 &#8220;P\u00ebr shk\u00ebmbimin automatik t\u00eb informacionit t\u00eb llogarive financiare<\/a>&#8220;. Ky vendim, i cili shfuqizon vendimin e m\u00ebparsh\u00ebm nr. 613\/2020, sjell rregulla t\u00eb reja dhe zgjerim t\u00eb fush\u00ebs s\u00eb zbatimit \u2014 duke p\u00ebrfshir\u00eb p\u00ebr her\u00eb t\u00eb par\u00eb edhe kriptoasetet.<\/p>\n\n\n\n<p>N\u00ebse jeni biznes, individ me llogari jasht\u00eb vendit, ofrues sh\u00ebrbimesh financiare apo thjesht doni t\u00eb kuptoni se \u00e7far\u00eb ndodh me t\u00eb dh\u00ebnat tuaja bankare, ky artikull \u00ebsht\u00eb p\u00ebr ju.<\/p>\n\n\n\n<div style=\"text-align:center; margin:32px 0;\">\n<a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"display:inline-block; background:#1e3a8a; color:#ffffff !important; padding:14px 36px; border-radius:6px; font-weight:700; text-decoration:none !important; font-size:16px; line-height:1.4; max-width:90%; box-sizing:border-box; -webkit-tap-highlight-color:transparent;\">Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb \u00ebsht\u00eb shk\u00ebmbimi automatik i informacionit?<\/h2>\n\n\n\n<p>Shk\u00ebmbimi Automatik i Informacionit (<a href=\"https:\/\/en.wikipedia.org\/wiki\/Exchange_of_information\" target=\"_blank\" rel=\"noreferrer noopener\">AEOI<\/a>) \u00ebsht\u00eb nj\u00eb standard nd\u00ebrkomb\u00ebtar i zhvilluar nga OECD-ja \u2014 i njohur si Standardi i Raportimit t\u00eb P\u00ebrbashk\u00ebt (<a href=\"https:\/\/en.wikipedia.org\/wiki\/Common_Reporting_Standard\" target=\"_blank\" rel=\"noreferrer noopener\">CRS<\/a>). N\u00eb thelb, ai funksionon k\u00ebshtu: bankat dhe institucionet financiare n\u00eb Shqip\u00ebri mbledhin t\u00eb dh\u00ebna rreth llogarive financiare t\u00eb personave q\u00eb jan\u00eb rezident\u00eb tatimor jasht\u00eb Shqip\u00ebris\u00eb, dhe ia transmetojn\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve (DPT). DPT-ja, nga ana e saj, ia d\u00ebrgon automatikisht k\u00ebto t\u00eb dh\u00ebna autoritetit tatimor t\u00eb vendit ku personi \u00ebsht\u00eb rezident.<\/p>\n\n\n\n<p>E nj\u00ebjta gj\u00eb ndodh n\u00eb drejtim t\u00eb kund\u00ebrt: autoritetet tatimore t\u00eb vendeve t\u00eb tjera d\u00ebrgojn\u00eb n\u00eb Shqip\u00ebri t\u00eb dh\u00ebna rreth llogarive q\u00eb rezident\u00ebt shqiptar\u00eb mbajn\u00eb jasht\u00eb.<\/p>\n\n\n\n<p>Q\u00ebllimi \u00ebsht\u00eb i qart\u00eb \u2014 shmangja e evazionit fiskal nd\u00ebrkomb\u00ebtar dhe sigurimi q\u00eb \u00e7dokush paguaj\u00eb taksa atje ku duhet. Ky standard funksionon sot mes mbi 100 vendeve, dhe Shqip\u00ebria ka qen\u00eb pjes\u00eb e tij q\u00eb prej vitit 2020. Vendimi i ri i 2026-\u00ebs e p\u00ebrdit\u00ebson dhe zgjeron k\u00ebt\u00eb kuad\u00ebr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kush preket nga ky vendim?<\/h2>\n\n\n\n<p>Detyrimi kryesor i raportimit bie mbi institucionet financiare: bankat dhe institucionet depozituese, institucionet kujdestarie q\u00eb mbajn\u00eb aktive financiare p\u00ebr llogari t\u00eb t\u00eb tjer\u00ebve, nj\u00ebsit\u00eb ekonomike investimesh si fondet e investimeve dhe portofol-menaxher\u00ebt, shoq\u00ebrit\u00eb e sigurimeve q\u00eb l\u00ebshojn\u00eb kontrata me vler\u00eb monetare, dhe \u2014 si e re e 2026-\u00ebs \u2014 ofruesit e sh\u00ebrbimeve t\u00eb kriptoaseteve.<\/p>\n\n\n\n<p>Sa i p\u00ebrket individ\u00ebve dhe bizneseve si mbajt\u00ebs llogarish, jeni t\u00eb prekur n\u00ebse mbani llogari bankare n\u00eb Shqip\u00ebri dhe jeni rezident tatimor n\u00eb nj\u00eb vend tjet\u00ebr, n\u00ebse jeni rezident tatimor shqiptar dhe mbani llogari jasht\u00eb vendit, n\u00ebse jeni person juridik me llogari nd\u00ebrkomb\u00ebtare, ose n\u00ebse posedoni apo tregtoni kriptoasete n\u00ebp\u00ebrmjet platformave.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>N\u00ebse jeni shqiptar me llogari bankare vet\u00ebm n\u00eb Shqip\u00ebri dhe nuk jeni rezident tatimor jasht\u00eb, ndikimi direkt mbi ju \u00ebsht\u00eb minimal. Por informacioni rreth jush mund t\u00eb raportohet po qe se institucioni financiar ka arsye t\u00eb mendoj\u00eb se jeni rezident tatimor edhe gjetiu.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb informacion raportohet?<\/h2>\n\n\n\n<p>\u00c7do institucion financiar raportues duhet t\u00eb d\u00ebrgoj\u00eb tek administrata tatimore t\u00eb dh\u00ebnat identifikuese t\u00eb mbajt\u00ebsit t\u00eb llogaris\u00eb \u2014 emrin, adres\u00ebn, juridiksionin e rezidenc\u00ebs, numrin identifikues tatimor (TIN\/NIT), dat\u00ebn dhe vendin e lindjes \u2014 si dhe t\u00eb dh\u00ebna mbi llogarin\u00eb vet\u00eb: numrin, llojin, gjendjen ose vler\u00ebn n\u00eb fund t\u00eb vitit, dhe n\u00ebse b\u00ebhet fjal\u00eb p\u00ebr llogari paraekzistuese apo t\u00eb re.<\/p>\n\n\n\n<p>Raportohen gjithashtu t\u00eb ardhurat financiare t\u00eb gjeneruara gjat\u00eb vitit: interesi i paguar p\u00ebr llogarit\u00eb depozite, dividend\u00ebt, interesat dhe t\u00eb ardhura t\u00eb tjera p\u00ebr llogarit\u00eb kujdestarie, si dhe t\u00eb ardhurat bruto nga shitja ose shlyerja e aktiveve financiare.<\/p>\n\n\n\n<p>Raportet dor\u00ebzohen pran\u00eb DPT-s\u00eb jo m\u00eb von\u00eb se 30 maji i \u00e7do viti, p\u00ebr vitin kalendarik paraardh\u00ebs.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kriptoasetet \u2014 risia e madhe e 2026<\/h2>\n\n\n\n<p>Ndryshimi m\u00eb i r\u00ebnd\u00ebsish\u00ebm q\u00eb sjell Vendimi <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/vendim-2026-02-27-113.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">113\/2026<\/a> \u00ebsht\u00eb zgjerimi i fush\u00ebs s\u00eb zbatimit te kriptoasetet. Kjo \u00ebsht\u00eb n\u00eb p\u00ebrputhje me Korniz\u00ebn e Raportimit t\u00eb Kriptoaseteve (CARF) t\u00eb OECD-s\u00eb, botuar n\u00eb 2023.<\/p>\n\n\n\n<p>Sipas vendimit, kriptoasetet p\u00ebrkat\u00ebse jan\u00eb \u00e7do kriptoaset \u2014 Bitcoin, Ethereum dhe t\u00eb ngjashme \u2014 q\u00eb mund t\u00eb p\u00ebrdoret p\u00ebr q\u00ebllime pagese ose investimi, duke p\u00ebrjashtuar monedhat digjitale t\u00eb bankave qendrore (CBDC), produktet e specifikuara t\u00eb paras\u00eb elektronike dhe kriptoasetet q\u00eb nuk mund t\u00eb p\u00ebrdoren p\u00ebr pagesa apo investime.<\/p>\n\n\n\n<p>Platformat e tregtuara, bursat dhe nd\u00ebrmjet\u00ebsit e kriptoaseteve kan\u00eb detyrim t\u00eb ri raportimi. N\u00ebse shisni ose blini kriptoasete n\u00ebp\u00ebrmjet platformave q\u00eb veprojn\u00eb ose kan\u00eb klient\u00eb n\u00eb Shqip\u00ebri, transaksionet tuaja do t\u00eb hyjn\u00eb n\u00eb rrjetin e raportimit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Shembull praktik: n\u00ebse keni nj\u00eb llogari n\u00eb nj\u00eb platform\u00eb kripto q\u00eb vepron n\u00eb Shqip\u00ebri dhe jeni rezident tatimor gjerman, platforma do t\u00eb raportoj\u00eb transaksionet tuaja tek DPT-ja, e cila do t&#8217;ia d\u00ebrgoj\u00eb autoritetit tatimor gjerman.<\/p>\n<\/blockquote>\n\n\n\n<p>Llogarit\u00eb e kriptoaseteve t\u00eb hapura deri m\u00eb 31 dhjetor 2025 trajtohen si llogari paraekzistuese, nd\u00ebrsa ato t\u00eb hapura pas k\u00ebsaj date jan\u00eb llogari t\u00eb reja. Rishikimi i llogarive me vler\u00eb t\u00eb lart\u00eb duhet t\u00eb p\u00ebrfundoj\u00eb deri m\u00eb 31 dhjetor 2026, dhe atyre me vler\u00eb t\u00eb ul\u00ebt deri m\u00eb 31 dhjetor 2027.<\/p>\n\n\n\n<p>Leggi anche <a href=\"https:\/\/alprofitconsult.al\/en\/tregu-i-kripto-aseteve-perfitimet-rreziqet-dhe-pse-po-rregullohet-edhe-ne-shqiperi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Tregu i kripto-aseteve: p\u00ebrfitimet, rreziqet dhe pse po rregullohet edhe n\u00eb Shqip\u00ebri<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Afatet kryesore q\u00eb duhet t\u00eb dini<\/h2>\n\n\n\n<p>Vendimi hyn n\u00eb fuqi m\u00eb 1 janar 2026. Periudha e par\u00eb raportuese sipas ndryshimeve t\u00eb reja \u00ebsht\u00eb viti kalendarik 2026, me afat dor\u00ebzimi deri m\u00eb 30 maj 2027. Duke filluar nga 1 janari 2027, institucionet do t\u00eb raportojn\u00eb sipas skem\u00ebs XML t\u00eb rishikuar (versioni 3.0). Rishikimi i llogarive t\u00eb nj\u00ebsive ekonomike ekzistuese mbi 250,000 USD duhet t\u00eb p\u00ebrfundoj\u00eb deri m\u00eb 31 dhjetor 2026, nd\u00ebrsa ai i llogarive individuale me vler\u00eb t\u00eb lart\u00eb p\u00ebr kriptoasetet deri m\u00eb 31 dhjetor 2026, dhe atyre me vler\u00eb t\u00eb ul\u00ebt deri m\u00eb 31 dhjetor 2027.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Me cilat vende shk\u00ebmbehet informacioni?<\/h2>\n\n\n\n<p>Shqip\u00ebria shk\u00ebmben informacion me 126 juridiksione pjes\u00ebmarr\u00ebse, nd\u00ebrmjet t\u00eb cilave Gjermania, Franca, Italia, Greqia, Mbret\u00ebria e Bashkuar, Austria, Zvicra, Holanda, Belgjika, Spanja, Kanadaja, Australia, Japonia, Singapori dhe Emiratet e Bashkuara Arabe. Lista e juridiksioneve t\u00eb raportueshme ka 87 vende dhe p\u00ebrfshin pothuajse t\u00eb gjitha ekonomit\u00eb kryesore europiane e globale.<\/p>\n\n\n\n<p>N\u00ebse keni llogari bankare n\u00eb Gjermani, Greqi, Itali ose \u00e7do vend tjet\u00ebr t\u00eb list\u00ebs, administrata tatimore e atij vendi e njeh ekzistenc\u00ebn e k\u00ebsaj llogarie dhe mund ta krahasoj\u00eb me deklaratat tuaja tatimore shqiptare.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb duhet t\u00eb b\u00ebj\u00eb biznesi juaj tani?<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">N\u00ebse jeni institucion financiar<\/h3>\n\n\n\n<p>N\u00ebse jeni bank\u00eb, fond, shoq\u00ebri sigurimi ose platform\u00eb kripto, hapi i par\u00eb \u00ebsht\u00eb t\u00eb rishikoni procedurat e vigjilenc\u00ebs s\u00eb duhur (due diligence). Sistemi CRS k\u00ebrkon politika t\u00eb dokumentuara p\u00ebr identifikimin e llogarive t\u00eb raportueshme, duke mbledhur vet\u00ebdeklarime nga klient\u00ebt dhe duke verifikuar adresat dhe TIN-et. Paralelisht, duhet t\u00eb p\u00ebrgatisni infrastruktur\u00ebn teknike p\u00ebr skem\u00ebn XML v3.0 dhe t\u00eb trajnoni ekipin tuaj, pasi procedurat PPP\/NJKT (AML\/KYC) dhe ato CRS jan\u00eb t\u00eb nd\u00ebrlidhura. Afati 30 maj 2027 nuk \u00ebsht\u00eb larg \u2014 filloni p\u00ebrgatitjet her\u00ebt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">N\u00ebse jeni biznes ose individ me llogari nd\u00ebrkomb\u00ebtare<\/h3>\n\n\n\n<p>Sigurohuni q\u00eb TIN-i juaj \u00ebsht\u00eb i sakt\u00eb kudo. Institucionet financiare jasht\u00eb vendit mund t&#8217;ju k\u00ebrkojn\u00eb numrin tuaj identifikues tatimor shqiptar. Gjithashtu, deklaroni t\u00eb gjitha llogarit\u00eb dhe t\u00eb ardhurat nd\u00ebrkomb\u00ebtare \u2014 informacioni po qarkullon automatikisht midis autoriteteve tatimore. N\u00ebse keni interesa n\u00eb fonde investimi, truste ose struktura t\u00eb tjera jasht\u00eb vendit, rishikoni statusin e tyre sipas rregullave CRS. Dhe n\u00ebse tregtoni kriptoasete, qart\u00ebsoni se ku jeni rezident tatimor dhe si mund t\u00eb ndikohen transaksionet tuaja.<\/p>\n\n\n\n<div style=\"text-align:center; margin:32px 0;\">\n<a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"display:inline-block; background:#1e3a8a; color:#ffffff !important; padding:14px 36px; border-radius:6px; font-weight:700; text-decoration:none !important; font-size:16px; line-height:1.4; max-width:90%; box-sizing:border-box; -webkit-tap-highlight-color:transparent;\">Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Si lidhet kjo me legjislacionin tjet\u00ebr tatimor?<\/h2>\n\n\n\n<p>Vendimi 113\/2026 nuk vepron i izoluar. Ai \u00ebsht\u00eb pjes\u00eb e nj\u00eb mozaiku t\u00eb gjer\u00eb reformash fiskale q\u00eb Shqip\u00ebria ka nd\u00ebrmarr\u00eb n\u00eb vitet e fundit.<\/p>\n\n\n\n<p>N\u00ebse po lexoni rreth&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/i-limiti-ai-pagamenti-in-contanti-sono-inevitabili-e-rappresentano-una-nuova-norma-per-le-attivita-commerciali-online\/\">limiteve t\u00eb reja p\u00ebr pagesat me para dhe POS-it t\u00eb detyruesh\u00ebm<\/a>, kuptoni q\u00eb qeveria po nd\u00ebrton nj\u00eb sistem gjith\u00ebp\u00ebrfshir\u00ebs transparence financiare \u2014 si brenda vendit, ashtu edhe jasht\u00eb. N\u00ebse keni pasur detyrime tatimore t\u00eb pashlyera,&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/amnistia-fiskale-2025-cilet-detyrime-tatimore-falen-dhe-si-mund-te-perfitoni\/\">amnistia e fundit<\/a>&nbsp;ishte mund\u00ebsia p\u00ebr t\u00eb ristrukturuar situat\u00ebn \u2014 tani, me shk\u00ebmbimin automatik, mbulesa nd\u00ebrkomb\u00ebtare b\u00ebhet edhe m\u00eb e fort\u00eb.&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/marreveshja-e-paqes-fiskale-ligji-nr-84-2025-udhezues-praktik-per-sipermarresit\/\">Marr\u00ebveshjet e paqes fiskale<\/a>&nbsp;synojn\u00eb rregullimin e t\u00eb ardhur\u00ebs s\u00eb deklaruar n\u00eb vitet e ardhshme, dhe informacioni nga CRS mund t\u00eb jet\u00eb konfirmim ose sinjal alarmi p\u00ebr autoritetet tatimore. Nd\u00ebrkaq, n\u00ebse keni t\u00eb ardhura nga platformat digjitale nd\u00ebrkomb\u00ebtare t\u00eb paguara n\u00eb llogari jasht\u00eb vendit,&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/unanalisi-approfondita-del-quadro-normativo-fiscale-per-influencer-e-creatori-di-contenuti-in-albania-una-guida-alla-conformita-e-alla-sicurezza-fiscale\/\">analiza e kuadrit tatimor p\u00ebr influencer\u00ebt dhe krijuesit e p\u00ebrmbajtjes<\/a>&nbsp;\u00ebsht\u00eb lexim i domosdosh\u00ebm edhe nga k\u00ebndv\u00ebshtrimi i CRS.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Pyetje t\u00eb Shpeshta (FAQ)<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A do t\u00eb raportohet llogaria ime bankare automatikisht?<\/h3>\n\n\n\n<p>Jo domosdoshm\u00ebrisht. Raportohen vet\u00ebm llogarit\u00eb e raportueshme \u2014 ato t\u00eb mbajtura nga persona rezident\u00eb tatimor n\u00eb juridiksione t\u00eb raportueshme. N\u00ebse jeni rezident tatimor vet\u00ebm n\u00eb Shqip\u00ebri dhe mbani llogari vet\u00ebm n\u00eb Shqip\u00ebri, llogaria juaj nuk b\u00ebhet objekt shk\u00ebmbimi me vendet e tjera.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7far\u00eb \u00ebsht\u00eb &#8220;llogari e raportueshme&#8221;?<\/h3>\n\n\n\n<p>\u00cbsht\u00eb llogaria financiare e mbajtur nga nj\u00eb person q\u00eb \u00ebsht\u00eb rezident tatimor i nj\u00eb vendi tjet\u00ebr, e identifikuar si e till\u00eb nga institucioni financiar n\u00ebp\u00ebrmjet procedurave t\u00eb vigjilenc\u00ebs s\u00eb duhur.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Si e di institucioni financiar se ku jam rezident tatimor?<\/h3>\n\n\n\n<p>Kur hapni nj\u00eb llogari, institucioni ju k\u00ebrkon vet\u00ebdeklarim mbi rezidenc\u00ebn tuaj tatimore. N\u00ebse ky informacion ndryshon, duhet ta njoftoni menj\u00ebher\u00eb. Institucioni gjithashtu b\u00ebn k\u00ebrkime elektronike dhe manuale p\u00ebr t\u00eb konfirmuar rezidenc\u00ebn \u2014 adresa, numrat e telefonit, urdh\u00ebrpagesat periodike etj.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A fshihen llogarit\u00eb e pensionit apo llogarit\u00eb e kursimit?<\/h3>\n\n\n\n<p>Ligji parashikon llogari t\u00eb p\u00ebrjashtuara \u2014 nd\u00ebrmjet tyre llogarit\u00eb e pensionit me favor tatimor, kontratat e caktuara t\u00eb sigurimit t\u00eb jet\u00ebs dhe llogarit\u00eb e kursimit p\u00ebr arsim\/sh\u00ebndet, me kusht q\u00eb t\u00eb plot\u00ebsojn\u00eb kritere t\u00eb caktuara si kufij kontributesh dhe kushte t\u00ebrheqjeje.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7far\u00eb ndodh me kriptoasetet pas 2026?<\/h3>\n\n\n\n<p>Platformat e kriptoaseteve q\u00eb veprojn\u00eb ose ofrojn\u00eb sh\u00ebrbime ndaj klient\u00ebve shqiptar\u00eb do t\u00eb ken\u00eb detyrim raportimi. Periudha e par\u00eb e raportimit do t\u00eb jet\u00eb viti 2026, me dor\u00ebzim deri m\u00eb 30 maj 2027.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kush jan\u00eb &#8220;persona kontrollues&#8221; dhe pse ka r\u00ebnd\u00ebsi?<\/h3>\n\n\n\n<p>N\u00ebse jeni pronar i nj\u00eb kompanie q\u00eb mban llogari financiare jasht\u00eb Shqip\u00ebris\u00eb, si person kontrollues (me mbi 50% t\u00eb votave ose pron\u00ebsis\u00eb) b\u00ebheni edhe ju objekt raportimi. Institucioni financiar do t\u00eb raportoj\u00eb t\u00eb dh\u00ebnat tuaja personale bashk\u00eb me ato t\u00eb kompanis\u00eb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A duhet t\u00eb b\u00ebj di\u00e7ka specifike si tatimpagues individual?<\/h3>\n\n\n\n<p>N\u00ebse jeni rezident tatimor vet\u00ebm n\u00eb Shqip\u00ebri dhe t\u00eb gjitha llogarit\u00eb tuaja jan\u00eb n\u00eb Shqip\u00ebri, ndikimi direkt \u00ebsht\u00eb minimal. Por n\u00ebse keni llogari jasht\u00eb vendit, sigurohuni q\u00eb ato t\u00eb jen\u00eb t\u00eb deklaruara dhe se TIN-i juaj \u00ebsht\u00eb i sakt\u00eb te institucionet financiare jasht\u00eb. Transparenca \u00ebsht\u00eb mbrojtja juaj m\u00eb e mir\u00eb.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7far\u00eb sanksionesh parashikohen p\u00ebr mosraportim?<\/h3>\n\n\n\n<p>Sanksionet p\u00ebr institucionet financiare q\u00eb nuk respektojn\u00eb detyrimet CRS parashikohen nga ligji nr. 4\/2020 dhe legjislacioni tatimor. P\u00ebr tatimpaguesit individual\u00eb, mosp\u00ebrputhja midis informacionit t\u00eb raportuar nga institucionet jasht\u00eb dhe deklaratave tatimore shqiptare mund t\u00eb \u00e7oj\u00eb n\u00eb procedura verifikimi nga administrata tatimore.<\/p>\n\n\n\n\n\n<h2 class=\"wp-block-heading\">Si mund t&#8217;ju ndihmoj\u00eb AlProfit Consult?<\/h2>\n\n\n\n<p>Ky vendim sjell detyrime t\u00eb reja dhe rreziqe potenciale \u2014 por edhe mund\u00ebsi p\u00ebr t\u00eb rregulluar situat\u00ebn financiare nd\u00ebrkomb\u00ebtare n\u00eb koh\u00ebn e duhur.<\/p>\n\n\n\n<p>Ekipi i AlProfit Consult mund t&#8217;ju ndihmoj\u00eb me analiz\u00ebn e situat\u00ebs suaj tatimore dhe detyrimeve nd\u00ebrkomb\u00ebtare t\u00eb raportimit n\u00ebp\u00ebrmjet&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/servizi\/servizi-fiscali\/\">Sh\u00ebrbimeve tona t\u00eb Taksave<\/a>, me strukturimin e llogarive dhe investimeve tuaja p\u00ebrmes&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/servizi\/consulenza-finanziaria\/\">K\u00ebshillimit Financiar<\/a>, me ndjekje t\u00eb vazhdueshme t\u00eb ndryshimeve t\u00eb legjislacionit nd\u00ebrkomb\u00ebtar n\u00ebp\u00ebrmjet sh\u00ebrbimit&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/servizi\/economista-esterno\/\">Economista esterno<\/a>, si dhe me mbajtjen e regjistrimeve financiare sipas standardeve nd\u00ebrkomb\u00ebtare n\u00ebp\u00ebrmjet&nbsp;<a href=\"https:\/\/alprofitconsult.al\/it\/servizi\/servizi-di-contabilita\/\">Sh\u00ebrbimeve t\u00eb Kontabilitetit<\/a>.<\/p>\n\n\n\n<p>Keni pyetje rreth shk\u00ebmbimit automatik t\u00eb informacionit financiar? A mbani llogari jasht\u00eb vendit, keni investime n\u00eb juridiksione t\u00eb tjera, ose jeni institucion financiar me detyrime raportimi sipas CRS?<\/p>\n\n\n\n<p>Na kontaktoni p\u00ebr nj\u00eb konsult\u00eb t\u00eb personalizuar dhe praktike.<\/p>\n\n\n\n<div style=\"text-align:center; margin:32px 0;\">\n<a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"display:inline-block; background:#1e3a8a; color:#ffffff !important; padding:14px 36px; border-radius:6px; font-weight:700; text-decoration:none !important; font-size:16px; line-height:1.4; max-width:90%; box-sizing:border-box; -webkit-tap-highlight-color:transparent;\">Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n<p>Ose direkt n\u00eb: +355 69 323 2349 info@alprofitconsult.al<\/p>\n\n\n\n<p>Ky artikull \u00ebsht\u00eb hartuar mbi baz\u00ebn e Vendimit nr. 113, dat\u00eb 27 shkurt 2026, t\u00eb K\u00ebshillit t\u00eb Ministrave, dhe Standardit t\u00eb Raportimit t\u00eb P\u00ebrbashk\u00ebt (CRS) t\u00eb OECD-s\u00eb. Ky informacion ka karakter t\u00eb p\u00ebrgjithsh\u00ebm informativ dhe nuk z\u00ebvend\u00ebson k\u00ebshillimin tatimor individual. P\u00ebr situat\u00ebn tuaj specifike, konsultohuni me ekspert\u00ebt tan\u00eb.<\/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 ;\"  >Keni llogari jasht\u00eb vendit ose tregtoni kriptoasete? Rregullohuni p\u00ebrpara se sistemi t'ju gjej\u00eb i pap\u00ebrgatitur.<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<style>\n.gdlr-widget-box {<br \/>\n  font-size: 16px;<br \/>\n  line-height: 1.7;<br \/>\n  color: #111827;<br \/>\n}<br \/>\n.gdlr-widget-box p {<br \/>\n  margin-bottom: 18px;<br \/>\n}<br \/>\n.gdlr-widget-box ul {<br \/>\n  margin: 0 0 18px 18px;<br \/>\n  padding: 0;<br \/>\n}<br \/>\n.gdlr-widget-box li {<br \/>\n  margin-bottom: 10px;<br \/>\n}<br \/>\n.cta-button {<br \/>\n  display: inline-block;<br \/>\n  background: #1e3a8a;<br \/>\n  color: #ffffff !important;<br \/>\n  padding: 12px 22px;<br \/>\n  border-radius: 6px;<br \/>\n  font-weight: 700;<br \/>\n  text-decoration: none !important;<br \/>\n}<br \/>\n.cta-button:hover {<br \/>\n  background: #0f172a;<br \/>\n}<br \/>\n.contact-links a {<br \/>\n  color: #1e3a8a;<br \/>\n  font-weight: 600;<br \/>\n  text-decoration: none;<br \/>\n}<br \/>\n.note {<br \/>\n  font-size: 14px;<br \/>\n  opacity: 0.9;<br \/>\n  margin-top: -8px;<br \/>\n}<br \/>\n<\/style>\n<p>Shk\u00ebmbimi automatik i informacionit financiar \u00ebsht\u00eb tashm\u00eb realitet. Administrata tatimore shqiptare merr t\u00eb dh\u00ebna nga mbi <strong>87 vende<\/strong> \u2014 dhe d\u00ebrgon t\u00eb dh\u00ebna p\u00ebr llogarit\u00eb e rezident\u00ebve shqiptar\u00eb jasht\u00eb vendit. Periudha e par\u00eb raportuese sipas rregullave t\u00eb reja \u00ebsht\u00eb <strong>viti 2026<\/strong>, me afat dor\u00ebzimi <strong>30 maj 2027<\/strong>.<\/p>\n<p>N\u00ebse keni llogari bankare jasht\u00eb, investime nd\u00ebrkomb\u00ebtare ose transaksione me kriptoasete, nj\u00eb konsult\u00eb e shkurt\u00ebr ju tregon sakt\u00ebsisht ku q\u00ebndroni dhe \u00e7far\u00eb duhet b\u00ebr\u00eb.<\/p>\n<p><strong>Ndihmojm\u00eb konkretisht me:<\/strong><\/p>\n<ul>\n<li><strong>Vler\u00ebsimin e ekspozimit tuaj ndaj CRS<\/strong> \u2014 cilat llogari dhe t\u00eb ardhura jan\u00eb objekt raportimi<\/li>\n<li><strong>Verifikimin e TIN-it dhe vet\u00ebdeklarimeve<\/strong> \u2014 sakt\u00ebsia e t\u00eb dh\u00ebnave tuaja te institucionet financiare jasht\u00eb vendit<\/li>\n<li><strong>Rregullimin e detyrimeve tatimore p\u00ebr t\u00eb ardhura nd\u00ebrkomb\u00ebtare<\/strong> \u2014 para se t\u00eb vij\u00eb informacioni nga jasht\u00eb<\/li>\n<li><strong>Strukturimin e investimeve dhe llogarive nd\u00ebrkomb\u00ebtare<\/strong> n\u00eb m\u00ebnyr\u00eb t\u00eb pajtimshme me standardin CRS<\/li>\n<li><strong>Detyrimet e raportimit p\u00ebr kriptoasetet<\/strong> \u2014 \u00e7far\u00eb n\u00ebnkupton CARF p\u00ebr tregtar\u00ebt dhe investitor\u00ebt<\/li>\n<li><strong>Mb\u00ebshtetjen p\u00ebr institucionet financiare<\/strong> \u2014 procedurat e due diligence dhe infrastruktura XML v3.0<\/li>\n<li><strong>Mbajtjen e kontabilitetit dhe deklaratave tatimore<\/strong> p\u00ebr aktivitete me komponent\u00eb nd\u00ebrkomb\u00ebtar\u00eb<\/li>\n<\/ul>\n<p><a class=\"cta-button\" href=\"https:\/\/alprofitconsult.al\/it\/contact\/\">Prenota una consulenza gratuita<\/a><\/p>\n<p class=\"note\">&#x2714;&#xfe0f; Pa detyrim \u00b7 &#x2714;&#xfe0f; Konfidencialitet i plot\u00eb \u00b7 &#x2714;&#xfe0f; P\u00ebrgjigje brenda 24h<\/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><\/p>\n<p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Shqip\u00ebria ka nd\u00ebrmarr\u00eb nj\u00eb hap t\u00eb r\u00ebnd\u00ebsish\u00ebm n\u00eb kuadrin e transparenc\u00ebs fiskale nd\u00ebrkomb\u00ebtare. Me Vendimin nr. 113, dat\u00eb 27 shkurt 2026, K\u00ebshilli i Ministrave ka miratuar dispozitat zbatuese t\u00eb ligjit nr. 4\/2020 &#8220;P\u00ebr shk\u00ebmbimin automatik t\u00eb informacionit t\u00eb llogarive financiare&#8220;. Ky vendim, i cili shfuqizon vendimin e m\u00ebparsh\u00ebm nr. 613\/2020, sjell rregulla t\u00eb reja dhe [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":35318,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[100],"tags":[867,397,866,864,863,678,865,862],"class_list":["post-35315","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tatime","tag-867","tag-crs","tag-institucione-financiare","tag-kriptoasete","tag-llogarite-financiare","tag-oecd","tag-raportim-tatimor","tag-shkembimi-automatik-informacionit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Shk\u00ebmbimi Automatik i Informacionit Financiar: \u00c7far\u00eb duhet t\u00eb dij\u00eb biznesi juaj pas Vendimit nr. 113\/2026 - 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\/scambio-automatico-di-informazioni-finanziarie-cosa-deve-sapere-la-tua-azienda-a-seguito-della-decisione-n-113-2026\/\" \/>\n<meta property=\"og:locale\" content=\"it_IT\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Shk\u00ebmbimi Automatik i Informacionit Financiar: \u00c7far\u00eb duhet t\u00eb dij\u00eb biznesi juaj pas Vendimit nr. 113\/2026 - AlProfit Consult\" \/>\n<meta property=\"og:description\" content=\"Shqip\u00ebria ka nd\u00ebrmarr\u00eb nj\u00eb hap t\u00eb r\u00ebnd\u00ebsish\u00ebm n\u00eb kuadrin e transparenc\u00ebs fiskale nd\u00ebrkomb\u00ebtare. 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