{"id":36097,"date":"2026-03-20T10:50:09","date_gmt":"2026-03-20T10:50:09","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=36097"},"modified":"2026-03-20T10:58:01","modified_gmt":"2026-03-20T10:58:01","slug":"ndryshimet-tatimit-te-ardhurave-mars-2026-vetepunesuar-sponsorizime","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/ndryshimet-tatimit-te-ardhurave-mars-2026-vetepunesuar-sponsorizime\/","title":{"rendered":"Modifiche all'imposta sul reddito, marzo 2026: cosa cambia per i lavoratori autonomi, le aziende promotrici e i datori di lavoro"},"content":{"rendered":"<p><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/udhezim-2026-03-12-9.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Udh\u00ebzimi nr. 9, dat\u00eb 12.3.2026<\/a> (ndryshimet e tatimit mbi t\u00eb ardhurat, mars 2026) modifikon disa pika t\u00eb Udh\u00ebzimit t\u00eb P\u00ebrgjithsh\u00ebm nr. <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/02\/Udhezim-nr.26-08.09.2023.-Per-Tatimin-mbi-te-Ardhurat-i-ndryshuar.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">26\/2023<\/a>, i cili rregullon zbatimin e ligjit nr. <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2023\/03\/30\/29\/e0b4e6c5-bf37-4102-a57c-fd51244a2d5f;q=29%2F2023\" target=\"_blank\" rel=\"noreferrer noopener\">29\/2023<\/a> &#8220;P\u00ebr tatimin mbi t\u00eb ardhurat&#8221;. Disa nga ndryshimet jan\u00eb korrektuese. Disa t\u00eb tjera ndikojn\u00eb drejtp\u00ebrs\u00ebdrejti n\u00eb m\u00ebnyr\u00ebn sesi deklarojn\u00eb dhe tatohen t\u00eb vet\u00ebpun\u00ebsuarit, bizneset sponsorizuese dhe pun\u00ebdh\u00ebn\u00ebsit me plane pensioni vullnetar.<\/p>\n\n\n\n<p>Mund t\u00eb punosh si i vet\u00ebpun\u00ebsuar, t\u00eb vendos\u00ebsh vet\u00eb orarin dhe t\u00eb zgjedh\u00ebsh klient\u00ebt. Por n\u00ebse 80% e t\u00eb ardhurave vijn\u00eb nga nj\u00eb klient i vet\u00ebm, ligji shqiptar mund t\u00eb t\u00eb konsideroj\u00eb punonj\u00ebs. Tatimi ndryshon. Detyrimet ndryshojn\u00eb. <\/p>\n\n\n\n<p>Ky artikull shpjegon \u00e7far\u00eb ndryshon, kush preket dhe \u00e7far\u00eb k\u00ebrkohet konkretisht.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">T\u00eb vet\u00ebpun\u00ebsuarit dhe deklarata e statusit<\/h2>\n\n\n\n<p>Ky \u00ebsht\u00eb ndryshimi me ndikimin m\u00eb t\u00eb gjer\u00eb. Ai prek profesionist\u00ebt e pavarur: konsulent\u00ebt, IT, jurist\u00ebt, arkitekt\u00ebt dhe \u00e7do individ i vet\u00ebpun\u00ebsuar q\u00eb realizon shumic\u00ebn e t\u00eb ardhurave nga nj\u00eb num\u00ebr i kufizuar klient\u00ebsh.<\/p>\n\n\n\n<p>Legge n. <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2023\/03\/30\/29\/e0b4e6c5-bf37-4102-a57c-fd51244a2d5f;q=29%2F2023\" target=\"_blank\" rel=\"noreferrer noopener\">29\/2023<\/a> parashikon se t\u00eb ardhurat e vet\u00ebpun\u00ebsuarit mund t\u00eb riklasifikohen si t\u00eb ardhura nga pun\u00ebsimi n\u00ebse 80% ose m\u00eb shum\u00eb e tyre merren nga nj\u00eb klient i vet\u00ebm, ose n\u00ebse 90% ose m\u00eb shum\u00eb merren nga m\u00eb pak se tre klient\u00eb, sipas nenit 12, shkronja &#8220;\u00e7&#8221; t\u00eb ligjit. Ky riklasifikim ka pasoja tatimore konkrete. T\u00eb ardhurat nga biznesi tatohen me norm\u00ebn 15% deri n\u00eb 14 000 000 lek\u00eb n\u00eb vit, sipas nenit 24, pika 2 t\u00eb ligjit. T\u00eb ardhurat nga pun\u00ebsimi tatohen me norm\u00ebn progresive 13% deri n\u00eb 2 040 000 lek\u00eb dhe 23% mbi k\u00ebt\u00eb kufi, sipas nenit 24, pika 1. P\u00ebr nj\u00eb profesionist me t\u00eb ardhura t\u00eb mesme, diferenca \u00ebsht\u00eb e ndjeshme.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 12, shkronja &#8220;\u00e7&#8221;, ligji nr. 29\/2023\u00a0&#8220;T\u00eb ardhurat e fituara nga nj\u00eb individ i vet\u00ebpun\u00ebsuar n\u00ebse: i. 80 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave t\u00eb fituara merren direkt ose indirekt nga nj\u00eb klient i vet\u00ebm; ose ii. 90 p\u00ebr qind ose m\u00eb shum\u00eb e t\u00eb ardhurave totale t\u00eb fituara merren nga m\u00eb pak se 3 klient\u00eb.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/udhezim-2026-03-12-9.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Udh\u00ebzimi i marsit 2026<\/a> sqaron procedur\u00ebn q\u00eb i lejon t\u00eb vet\u00ebpun\u00ebsuarit t\u00eb shmangin k\u00ebt\u00eb riklasifikim n\u00ebp\u00ebrmjet vet\u00ebdeklarimit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Si funksionon vet\u00ebdeklarimi<\/h3>\n\n\n\n<p>I vet\u00ebpun\u00ebsuari paraqet &#8220;Deklarat\u00ebn e Statusit t\u00eb Vet\u00ebpun\u00ebsuarit&#8221; pran\u00eb drejtoris\u00eb tatimore rajonale ku \u00ebsht\u00eb i regjistruar. Ky dokument plot\u00ebsohet sipas modelit n\u00eb <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/Deklarata_Statusit_Vetepunesuarit_AlProfit.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Shtojc\u00ebn nr. 1 <\/a>t\u00eb ligjit dhe dor\u00ebzohet bashk\u00eb me deklarat\u00ebn vjetore t\u00eb tatimit mbi t\u00eb ardhurat nga biznesi, brenda muajit mars t\u00eb vitit tatimor pasardh\u00ebs.<\/p>\n\n\n\n<p>Shkarko formularin k\u00ebtu <\/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\/03\/Deklarata_Statusit_Vetepunesuarit_AlProfit.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporamento di Deklarata_Statusit_Vetepun\u00ebsuarit_AlProfit.\"><\/object><a id=\"wp-block-file--media-7252db8c-2a09-4384-9201-501a7d3f45dc\" href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/Deklarata_Statusit_Vetepunesuarit_AlProfit.pdf\">Deklarata_Statusit_Vetepun\u00ebsuarit_AlProfit<\/a><a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/Deklarata_Statusit_Vetepunesuarit_AlProfit.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-7252db8c-2a09-4384-9201-501a7d3f45dc\">Shkarkoje<\/a><\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Afati p\u00ebr vitin tatimor 2025 \u00ebsht\u00eb brenda muajit mars 2026, duke p\u00ebrfshir\u00eb deklaratat q\u00eb dor\u00ebzohen deri m\u00eb 31 mars 2026.<\/p>\n<\/blockquote>\n\n\n\n<p>N\u00ebp\u00ebrmjet k\u00ebsaj deklarate, i vet\u00ebpun\u00ebsuari v\u00ebrteton se nuk ndodhet n\u00eb kushtet e shmangies tatimore, pavar\u00ebsisht struktur\u00ebs s\u00eb klientel\u00ebs. Deri n\u00eb nj\u00eb vler\u00ebsim t\u00eb kund\u00ebrt nga administrata tatimore, t\u00eb ardhurat trajtohen si t\u00eb ardhura nga biznesi.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pika 12.8.1, Udh\u00ebzimi nr. 26\/2023, i ndryshuar\u00a0&#8220;Rregulli i m\u00ebsip\u00ebrm nuk zbatohet n\u00eb rastin kur individi i vet\u00ebpun\u00ebsuar, pavar\u00ebsisht se t\u00eb ardhurat e tij plot\u00ebsojn\u00eb kriteret e p\u00ebrcaktuara n\u00eb shkronj\u00ebn &#8216;\u00e7&#8217;, n\u00ebnparagraf\u00ebt &#8216;i&#8217; dhe\/ose &#8216;ii&#8217; t\u00eb pik\u00ebs 1 t\u00eb nenit 12 t\u00eb ligjit, vet\u00ebdeklaron se nuk ndodhet n\u00eb kushtet e t\u00eb ardhurave nga pun\u00ebsimi.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\">Shembuj praktik\u00eb<\/h3>\n\n\n\n<p>Marko \u00ebsht\u00eb zhvillues software i pavarur. Gjat\u00eb vitit 2025, 85% e t\u00eb ardhurave t\u00eb tij kan\u00eb ardhur nga nj\u00eb kompani e vetme. Numerikisht plot\u00ebson kriterin e riklasifikimit. Megjithat\u00eb, Marko punon me kompjuterin dhe mjetet e tij, vendos vet\u00eb orarin, mund t\u00eb refuzoj\u00eb projekte dhe faturon nj\u00ebkoh\u00ebsisht dy klient\u00eb t\u00eb tjer\u00eb. Ai dor\u00ebzon Deklarat\u00ebn e Statusit t\u00eb Vet\u00ebpun\u00ebsuarit brenda marsit 2026. Deri n\u00eb nj\u00eb vler\u00ebsim t\u00eb kund\u00ebrt, t\u00eb ardhurat e tij trajtohen si t\u00eb ardhura nga biznesi.<\/p>\n\n\n\n<p>Besa \u00ebsht\u00eb konsulente marketingu. Punon nga zyra e sht\u00ebpis\u00eb, me kompjuterin dhe programet e veta. Gjat\u00eb vitit 2025 ka pasur tre klient\u00eb, por 91% e t\u00eb ardhurave kan\u00eb ardhur nga dy prej tyre. Ajo zgjedh vet\u00eb projektet, negocion tarifat dhe nuk ka orar t\u00eb imponuar nga asnj\u00eb klient. Dor\u00ebzon deklarat\u00ebn dhe t\u00eb ardhurat i trajtohen si t\u00eb ardhura nga biznesi.<\/p>\n\n\n\n<p>Landi \u00ebsht\u00eb arkitekt. Ka kontrat\u00eb me nj\u00eb zyr\u00eb projektimi dhe realizon 88% t\u00eb t\u00eb ardhurave prej saj. Punon \u00e7do dit\u00eb n\u00eb ambientet e zyr\u00ebs, me softuerin e zyr\u00ebs, sipas orarit dhe procedurave t\u00eb saj. Projektet i caktohen nga drejtori teknik dhe Landi nuk mund t&#8217;i refuzoj\u00eb. Edhe n\u00ebse dor\u00ebzon deklarat\u00ebn, administrata tatimore ka baz\u00eb t\u00eb fort\u00eb p\u00ebr rikarakterizim, sepse sjellja e tij ekonomike \u00ebsht\u00eb identike me at\u00eb t\u00eb nj\u00eb punonj\u00ebsi.<\/p>\n\n\n\n<p>Arjani \u00ebsht\u00eb kontabilist i pavarur. Punon me tre klient\u00eb t\u00eb ndrysh\u00ebm, secili deri n\u00eb 40% t\u00eb t\u00eb ardhurave totale. Nuk plot\u00ebson asnj\u00ebrin nga kriteret numerike. Riklasifikimi nuk \u00ebsht\u00eb \u00e7\u00ebshtje dhe deklarata nuk k\u00ebrkohet.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u00c7far\u00eb vler\u00ebson administrata tatimore<\/h3>\n\n\n\n<p>Dor\u00ebzimi i deklarat\u00ebs nuk \u00ebsht\u00eb i mjaftuesh\u00ebm. Administrata tatimore analizon natyr\u00ebn reale t\u00eb marr\u00ebdh\u00ebnies ekonomike. Faktor\u00ebt kryesor\u00eb jan\u00eb var\u00ebsia nga pajisjet dhe materialet e kontraktuesit, orari i imponuar, mungesa e riskut financiar personal dhe pamund\u00ebsia e delegimit ose z\u00ebvend\u00ebsimit.<\/p>\n\n\n\n<p>N\u00ebse konstatohet shmangie, administrata tatimore ka t\u00eb drejt\u00ebn e rivler\u00ebsimit dhe rikarakterizimit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Kujt nuk i nevojitet kjo deklarat\u00eb<\/h3>\n\n\n\n<p>Individi i vet\u00ebpun\u00ebsuar q\u00eb ofron sh\u00ebrbime vet\u00ebm p\u00ebr persona jorezident\u00eb ose p\u00ebr entitete pa seli t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri nuk ka nevoj\u00eb t\u00eb plot\u00ebsoj\u00eb deklarat\u00ebn. Ai konsiderohet automatikisht me t\u00eb ardhura nga biznesi, sipas paragrafit t\u00eb fundit t\u00eb nenit 12, shkronja &#8220;\u00e7&#8221; t\u00eb ligjit.<\/p>\n\n\n\n<p>Leggi anche: <a href=\"https:\/\/alprofitconsult.al\/it\/pse-freelanceret-duhet-te-regjistrohen-si-person-fizik-me-nipt-efektet-tatimore-rreziqet-dhe-afati-2029\/\" target=\"_blank\" rel=\"noreferrer noopener\">Pse Freelancer\u00ebt Duhet t\u00eb Regjistrohen si Person Fizik me NIPT: Efektet Tatimore, Rreziqet dhe Afati 2029.<\/a><\/p>\n\n\n\n<div style=\"text-align:center;margin:32px 0\">\n  <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"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%\">Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Sponsorizimet: trajtimi tatimor p\u00ebr dh\u00ebn\u00ebsin dhe marr\u00ebsin<\/h2>\n\n\n\n<p>Udh\u00ebzimi i marsit 2026 sqaron trajtimin tatimor t\u00eb sponsorizimeve p\u00ebr t\u00eb dyja pal\u00ebt.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Personi fizik si p\u00ebrfitues<\/h3>\n\n\n\n<p>T\u00eb ardhurat nga sponsorizimet p\u00ebr persona fizik\u00eb nuk i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat personale, por ky p\u00ebrjashtim nuk \u00ebsht\u00eb i pakufizuar. Baza ligjore \u00ebsht\u00eb neni 11, shkronja &#8220;g&#8221; i ligjit nr. <a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2023\/03\/30\/29\/e0b4e6c5-bf37-4102-a57c-fd51244a2d5f;q=29%2F2023\" target=\"_blank\" rel=\"noreferrer noopener\">29\/2023<\/a>, i shtuar me ligjin nr. 81\/2025.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 11, shkronja &#8220;g&#8221;, ligji nr. 29\/2023\u00a0&#8220;T\u00eb ardhurat nga sponsorizimet deri n\u00eb mas\u00ebn e p\u00ebrcaktuar n\u00eb shkronj\u00ebn &#8216;p&#8217;, t\u00eb pik\u00ebs 1, t\u00eb nenit 50, t\u00eb k\u00ebtij ligji&#8221; nuk jan\u00eb subjekt i tatimit mbi t\u00eb ardhurat personale.<\/p>\n<\/blockquote>\n\n\n\n<p>P\u00ebrjashtimi zbatohet vet\u00ebm deri n\u00eb mas\u00ebn e shum\u00ebs q\u00eb sponsorizuesi mund ta njoh\u00eb si shpenzim t\u00eb zbritsh\u00ebm. \u00c7do shum\u00eb q\u00eb tejkalon at\u00eb kufi tatohet me norm\u00ebn 15%.<\/p>\n\n\n\n<p>Sponsorizuesi \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb nj\u00eb v\u00ebrtetim ku specifikohet sakt\u00ebsisht cila pjes\u00eb njihet si e p\u00ebrjashtuar dhe cila si e tatueshme. Pa k\u00ebt\u00eb v\u00ebrtetim, e gjith\u00eb shuma konsiderohet e tatueshme.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pika 11.10, Udh\u00ebzimi nr. 26\/2023, i ndryshuar\u00a0&#8220;N\u00eb munges\u00eb t\u00eb dokumentacionit t\u00eb plot\u00eb dhe t\u00eb vlefsh\u00ebm, ose kur konstatohet se nuk plot\u00ebsohen kufizimet ligjore p\u00ebr njohjen e sponsorizimit si shpenzim i zbritsh\u00ebm p\u00ebr sponsorizuesin, e gjith\u00eb shuma ose pjesa p\u00ebrkat\u00ebse konsiderohet e ardhur e tatueshme p\u00ebr p\u00ebrfituesin.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Dokumentacioni q\u00eb duhet t\u00eb ruaj\u00eb personi fizik p\u00ebrfitues p\u00ebrfshin kontrat\u00ebn e sponsorizimit, dokumentin bankar t\u00eb pages\u00ebs dhe v\u00ebrtetimin e sponsorizuesit.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Shembull praktik<\/h3>\n\n\n\n<p>Shoq\u00ebria &#8220;AlphaNet&#8221; sh.p.k. ka fitim para tatimit prej 10 000 000 lek\u00ebsh. Gjat\u00eb vitit 2025 ka sponsorizuar dy atleta: atletin A me 600 000 lek\u00eb dhe atletin B me 100 000 lek\u00eb.<\/p>\n\n\n\n<p>Kufiri maksimal i zbritsh\u00ebm p\u00ebr veprimtari sportive \u00ebsht\u00eb 5% e fitimit para tatimit, dometh\u00ebn\u00eb 500 000 lek\u00eb. Shuma totale e sponsorizuar \u00ebsht\u00eb 700 000 lek\u00eb, pra 200 000 lek\u00eb tejkalojn\u00eb kufirin.<\/p>\n\n\n\n<p>Shp\u00ebrndarja proporcionale b\u00ebhet si vijon. Atleti A p\u00ebrfiton 428 571 lek\u00eb si t\u00eb ardhur t\u00eb p\u00ebrjashtuar dhe 171 429 lek\u00eb si t\u00eb ardhur t\u00eb tatueshme. Atleti B p\u00ebrfiton 71 429 lek\u00eb si t\u00eb ardhur t\u00eb p\u00ebrjashtuar dhe 28 571 lek\u00eb si t\u00eb ardhur t\u00eb tatueshme. \u00c7do atlet merr v\u00ebrtetim t\u00eb ve\u00e7ant\u00eb me k\u00ebto shifra. Pa v\u00ebrtetim, e gjith\u00eb shuma konsiderohet e tatueshme.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Entiteti si p\u00ebrfitues<\/h3>\n\n\n\n<p>I nj\u00ebjti rregull zbatohet p\u00ebr entitetet, sipas nenit 40, pika 1\/1 t\u00eb ligjit, i shtuar me ligjin nr. 81\/2025.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 40, pika 1\/1, ligji nr. 29\/2023\u00a0&#8220;T\u00eb ardhurat nga sponsorizimet deri n\u00eb mas\u00ebn e p\u00ebrcaktuar n\u00eb shkronj\u00ebn &#8216;p&#8217;, t\u00eb pik\u00ebs 1, t\u00eb nenit 50 t\u00eb k\u00ebtij ligji, nuk konsiderohen t\u00eb ardhura t\u00eb tatueshme t\u00eb korporat\u00ebs.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Shuma brenda kufizimit ligjor nuk konsiderohet e ardhur e tatueshme. Shuma q\u00eb tejkalon kufirin tatohet me norm\u00ebn 15%.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Ndryshimet n\u00eb kufijt\u00eb e zbritjes p\u00ebr sponsorizuesin<\/h3>\n\n\n\n<p>Udh\u00ebzimi sjell dy sqarime t\u00eb r\u00ebnd\u00ebsishme. <\/p>\n\n\n\n<p>E para: baza e llogaritjes kalon nga fitimi i tatuesh\u00ebm n\u00eb fitimin para tatimit. Kjo ndryshon vler\u00ebn faktike t\u00eb kufirit, ve\u00e7an\u00ebrisht p\u00ebr bizneset me shpenzime tatimore dometh\u00ebn\u00ebse.<\/p>\n\n\n\n<p>E dyta: lista e veprimtarive sportive tani p\u00ebrfshin shprehimisht organizatat sportive, komitetet olimpike dhe sportist\u00ebt e nivelit t\u00eb lart\u00eb me tituj merite, sipas nenit 50, pika 1, shkronja &#8220;p&#8221; t\u00eb ligjit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 50, pika 1, shkronja &#8220;p&#8221;, ligji nr. 29\/2023, i ndryshuar\u00a0Kufijt\u00eb e zbritsh\u00ebm p\u00ebr sponsorizimet jan\u00eb: deri n\u00eb 5% t\u00eb fitimit para tatimit p\u00ebr veprimtarit\u00eb sportive, letrare, shkencore dhe artistike; deri n\u00eb 5% p\u00ebr k\u00ebrkim dhe zhvillim; deri n\u00eb 3% t\u00eb fitimit para tatimit p\u00ebr sponsorizimet e veprimtarive t\u00eb tjera q\u00eb nuk p\u00ebrfshihen n\u00eb kategorit\u00eb e m\u00ebsip\u00ebrme.<\/p>\n<\/blockquote>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Kategoria e sponsorizimit<\/th><th>Kufiri i zbritsh\u00ebm<\/th><\/tr><\/thead><tbody><tr><td>Botime, veprimtari letrare, shkencore, artistike<\/td><td>5% e fitimit para tatimit<\/td><\/tr><tr><td>Veprimtari sportive (ekipe, federata, olimpik\u00eb, sportist\u00eb me tituj)<\/td><td>5% e fitimit para tatimit<\/td><\/tr><tr><td>K\u00ebrkim dhe zhvillim<\/td><td>5% e fitimit para tatimit<\/td><\/tr><tr><td>Veprimtari t\u00eb tjera<\/td><td>3% e fitimit para tatimit<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Artist\u00ebt e huaj dhe rezidenca tatimore 24-mujore<\/h2>\n\n\n\n<p>Artist\u00ebt q\u00eb nuk jan\u00eb shtetas shqiptar\u00eb nuk konsiderohen rezident\u00eb tatimor\u00eb n\u00eb Shqip\u00ebri p\u00ebr 24 muaj nga hyrja e tyre e par\u00eb, sipas nenit 8, shkronja &#8220;dh&#8221; t\u00eb ligjit nr.<a href=\"https:\/\/qbz.gov.al\/eli\/ligj\/2023\/03\/30\/29\/e0b4e6c5-bf37-4102-a57c-fd51244a2d5f;q=29%2F2023\" target=\"_blank\" rel=\"noreferrer noopener\"> 29\/2023<\/a>. Periudha nuk nd\u00ebrpritet dhe nuk rifillon me dalje e rihyrje t\u00eb m\u00ebvonshme.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 8, shkronja &#8220;dh&#8221;, ligji nr. 29\/2023\u00a0&#8220;Artist\u00ebt, t\u00eb cil\u00ebt nuk jan\u00eb shtetas t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb nuk do t\u00eb konsiderohen rezident\u00eb tatimor\u00eb n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb p\u00ebr nj\u00eb periudh\u00eb prej 24 muajsh nga data e hyrjes p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, pavar\u00ebsisht dit\u00ebve t\u00eb q\u00ebndrimit.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Gjat\u00eb k\u00ebsaj periudhe, artisti tatohet vet\u00ebm p\u00ebr t\u00eb ardhurat me burim n\u00eb Shqip\u00ebri, me norm\u00ebn 15% t\u00eb tatimit t\u00eb mbajtur n\u00eb burim, sipas nenit 58, pika 2 dhe nenit 59 t\u00eb ligjit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 59, ligji nr. 29\/2023\u00a0&#8220;Norma e tatimit t\u00eb mbajtur n\u00eb burim mbi t\u00eb ardhurat dhe pagesat sipas nenit 58 t\u00eb k\u00ebtij ligji \u00ebsht\u00eb 15%.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Pas p\u00ebrfundimit t\u00eb 24 muajve, statusi i rezidenc\u00ebs tatimore p\u00ebrcaktohet sipas rregullave t\u00eb p\u00ebrgjithshme t\u00eb nenit 8. Me k\u00ebrkes\u00eb t\u00eb administrat\u00ebs tatimore, artisti duhet t\u00eb paraqes\u00eb dokumentacionin q\u00eb provon hyrjen e par\u00eb dhe periudh\u00ebn e q\u00ebndrimit.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kufizimi i interesit dhe korrigjimi i formul\u00ebs EBITDA<\/h2>\n\n\n\n<p>Udh\u00ebzimi korrigjon llogaritjen e EBITDA-s, e cila sh\u00ebrben si baz\u00eb p\u00ebr kufizimin e zbritjes s\u00eb interesave sipas nenit 30 t\u00eb ligjit. Kufiri mbetet 30% e EBITDA-s, por m\u00ebnyra e llogaritjes ndryshon.<\/p>\n\n\n\n<p>Sipas formulimit t\u00eb m\u00ebparsh\u00ebm, EBITDA llogaritej duke nisur nga t\u00eb ardhurat q\u00eb i n\u00ebnshtrohen tatimit. Sipas formulimit t\u00eb ri, baza \u00ebsht\u00eb fitimi para tatimit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 30, pika 2, ligji nr. 29\/2023, sipas ndryshimit t\u00eb udh\u00ebzimit\u00a0&#8220;Fitimi para interesit, tatimit, zhvler\u00ebsimit dhe amortizimit (EBITDA) llogaritet duke i shtuar fitimit para tatimit shumat e rregulluara nga tatimi p\u00ebr interesat e tep\u00ebrta, si dhe shumat e rregulluara nga tatimi p\u00ebr zhvler\u00ebsimin dhe amortizimin. T\u00eb ardhurat e p\u00ebrjashtuara nga tatimi p\u00ebrjashtohen edhe nga EBITDA e entitetit.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>P\u00ebr bizneset me t\u00eb ardhura t\u00eb p\u00ebrjashtuara nga tatimi, vlera faktike e kufirit mund t\u00eb jet\u00eb m\u00eb e ul\u00ebt se sa ishte aplikuar deri tani, pasi k\u00ebto t\u00eb ardhura p\u00ebrjashtohen gjithashtu nga EBITDA. Bizneset q\u00eb kan\u00eb aplikuar kufizimin gjat\u00eb vitit 2025 duhet t\u00eb verifikojn\u00eb n\u00ebse llogaritja \u00ebsht\u00eb b\u00ebr\u00eb sipas formulimit t\u00eb ri.<\/p>\n\n\n\n<div style=\"text-align:center;margin:32px 0\">\n  <a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"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%\">Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">Pensioni vullnetar dhe sqarimi mbi kush e derdh kontributin<\/h2>\n\n\n\n<p>Zbritja nga t\u00eb ardhurat personale t\u00eb pun\u00ebmarr\u00ebsit p\u00ebr kontributet n\u00eb fondin e pensionit vullnetar zbatohet pavar\u00ebsisht n\u00ebse derdhja b\u00ebhet nga pun\u00ebdh\u00ebn\u00ebsi, nga vet\u00eb pun\u00ebmarr\u00ebsi ose nga \u00e7do kontribues tjet\u00ebr p\u00ebr llogari t\u00eb pun\u00ebmarr\u00ebsit, sipas nenit 20 t\u00eb ligjit.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Neni 20, pika 1, ligji nr. 29\/2023\u00a0&#8220;Kontributi i b\u00ebr\u00eb nga \u00e7do an\u00ebtar i nj\u00eb fondi pensioni privat zbritet nga t\u00eb ardhurat personale t\u00eb tij p\u00ebr efekt tatimi.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Rubrika 26 e list\u00ebpages\u00ebs \u00ebsht\u00eb riformuluar p\u00ebr t\u00eb pasqyruar k\u00ebt\u00eb sqarim. Dokumentacioni justifikues q\u00eb pun\u00ebdh\u00ebn\u00ebsi duhet t\u00eb ruaj\u00eb p\u00ebrfshin kontrat\u00ebn me fondin e pensionit dhe v\u00ebrtetimin vjetor t\u00eb l\u00ebshuar nga fondi.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>V\u00ebrtetimi dor\u00ebzohet jo m\u00eb von\u00eb se data 20 janar e vitit pasardh\u00ebs.<\/p>\n<\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">Pun\u00ebmarr\u00ebsi me dy pun\u00ebdh\u00ebn\u00ebs, nj\u00ebri prej t\u00eb cil\u00ebve \u00ebsht\u00eb shtet<\/h2>\n\n\n\n<p>Kur pun\u00ebmarr\u00ebsi ka dy marr\u00ebdh\u00ebnie pune dhe nj\u00ebra \u00ebsht\u00eb n\u00eb administrat\u00ebn shtet\u00ebrore, deklarata e statusit personal paraqitet pran\u00eb pun\u00ebdh\u00ebn\u00ebsit shtet\u00ebror, sipas pik\u00ebs 66.1.1 t\u00eb udh\u00ebzimit t\u00eb ndryshuar.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p>Pika 66.1.1, Udh\u00ebzimi nr. 26\/2023, i ndryshuar\u00a0&#8220;N\u00eb rastet kur pun\u00ebmarr\u00ebsi ka m\u00eb shum\u00eb se nj\u00eb pun\u00ebsim dhe nj\u00ebri prej tyre \u00ebsht\u00eb n\u00eb administrat\u00eb shtet\u00ebrore, p\u00ebr q\u00ebllime t\u00eb aplikimit t\u00eb zbritjeve mujore p\u00ebrmes sistemit t\u00eb centralizuar t\u00eb pagesave, deklarata e statusit personal paraqitet pran\u00eb pun\u00ebdh\u00ebn\u00ebsit n\u00eb administrat\u00ebn shtet\u00ebrore.&#8221;<\/p>\n<\/blockquote>\n\n\n\n<p>Pun\u00ebdh\u00ebn\u00ebsi privat aplikon norm\u00ebn progresive t\u00eb nenit 24 por pa zbritjet personale t\u00eb nenit 22.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Terminologjia: &#8220;mjete virtuale&#8221; b\u00ebhet &#8220;kripto-aset&#8221;<\/h2>\n\n\n\n<p>Kudo n\u00eb udh\u00ebzim, termi &#8220;mjete virtuale&#8221; z\u00ebvend\u00ebsohet me &#8220;kripto-aset&#8221;. Ndryshimi pasqyron modifikimin terminologjik t\u00eb b\u00ebr\u00eb me ligjin nr. 81\/2025 dhe nuk sjell asnj\u00eb ndryshim n\u00eb trajtimin tatimor t\u00eb transaksioneve.<\/p>\n\n\n\n<p>Leggi anche: <a href=\"https:\/\/alprofitconsult.al\/it\/kriptovalutat-dhe-perdorimi-i-tyre\/\" target=\"_blank\" rel=\"noreferrer noopener\">Kriptovalutat dhe P\u00ebrdorimi i Tyre<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u00c7far\u00eb duhet t\u00eb verifikoni pas botimit t\u00eb udh\u00ebzimit<\/h2>\n\n\n\n<p>N\u00ebse jeni i vet\u00ebpun\u00ebsuar dhe 80% ose m\u00eb shum\u00eb e t\u00eb ardhurave tuaja vijn\u00eb nga nj\u00eb klient i vet\u00ebm, verifikoni n\u00ebse duhet t\u00eb dor\u00ebzoni <a href=\"https:\/\/alprofitconsult.al\/wp-content\/uploads\/2026\/03\/Deklarata_Statusit_Vetepunesuarit_AlProfit.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Deklarat\u00ebn e Statusit t\u00eb Vet\u00ebpun\u00ebsuarit<\/a> p\u00ebr vitin tatimor 2025.<\/p>\n\n\n\n<p>N\u00ebse biznesi juaj ka sponsorizuar veprimtari gjat\u00eb vitit 2025, verifikoni n\u00ebse kufiri \u00ebsht\u00eb llogaritur mbi fitimin para tatimit dhe n\u00ebse keni l\u00ebshuar v\u00ebrtetim t\u00eb sakt\u00eb p\u00ebr \u00e7do p\u00ebrfitues.<\/p>\n\n\n\n<p>N\u00ebse keni marr\u00eb sponsorizime si person fizik, verifikoni n\u00ebse dispononi v\u00ebrtetimin nga sponsorizuesi dhe n\u00ebse keni deklaruar sakt\u00eb pjes\u00ebn e tatueshme.<\/p>\n\n\n\n<p>N\u00ebse aplikoni kufizimin e EBITDA-s, rishikoni llogaritjen sipas formulimit t\u00eb ri.<\/p>\n\n\n\n<p>N\u00ebse keni pun\u00ebmarr\u00ebs q\u00eb deklarojn\u00eb kontribute n\u00eb fondin e pensionit vullnetar, verifikoni n\u00ebse rubrika 26 e list\u00ebpages\u00ebs \u00ebsht\u00eb plot\u00ebsuar sipas formulimit t\u00eb ri dhe n\u00ebse dispononi v\u00ebrtetimin vjetor nga fondi, i cili duhet dor\u00ebzuar brenda dat\u00ebs 20 janar 2026.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Domande frequenti<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">A duhet dor\u00ebzuar Deklarata e Statusit \u00e7do vit?<\/h3>\n\n\n\n<p>Po. Dor\u00ebzimi b\u00ebhet \u00e7do vit tatimor, brenda muajit mars, bashk\u00eb me deklarat\u00ebn vjetore. Nuk \u00ebsht\u00eb dokument q\u00eb mbetet i vlefsh\u00ebm automatikisht p\u00ebr vitet e m\u00ebpasme.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A e mbron deklarata nga rikarakterizimi?<\/h3>\n\n\n\n<p>Jo automatikisht. Deklarata sh\u00ebrben si mjet vler\u00ebsimi. N\u00ebse gjat\u00eb kontrollit konstatohet se marr\u00ebdh\u00ebnia ekonomike ka karakteristikat e pun\u00ebsimit, administrata mund t\u00eb rikarakterizoj\u00eb t\u00eb ardhurat pavar\u00ebsisht deklarat\u00ebs.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Si llogaritet kufiri kur sponsorizuesi ka dh\u00ebn\u00eb sponsorizime tek disa p\u00ebrfitues?<\/h3>\n\n\n\n<p>Kufiri zbatohet mbi shum\u00ebn totale t\u00eb sponsorizimeve t\u00eb kategoris\u00eb p\u00ebrkat\u00ebse. N\u00ebse totali tejkalon kufirin, shuma e njohur si e zbritshme shp\u00ebrndahet proporcionalisht midis p\u00ebrfituesve, sipas shembullit t\u00eb m\u00ebsip\u00ebrm.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A ndryshon di\u00e7ka p\u00ebr bizneset me t\u00eb ardhura n\u00ebn 14 milion\u00eb lek\u00eb?<\/h3>\n\n\n\n<p>Regjimi preferencial me norm\u00ebn 0% t\u00eb tatimit mbi fitimin, i parashikuar n\u00eb nenin 69, pika 1, shkronja &#8220;dh&#8221; t\u00eb ligjit nr. 29\/2023, mbetet i pandryshuar deri m\u00eb 31 dhjetor 2029.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A vlen periudha 24-mujore p\u00ebr t\u00eb gjith\u00eb artist\u00ebt e huaj?<\/h3>\n\n\n\n<p>Po, p\u00ebr \u00e7do artist shtetas jo-shqiptar, pavar\u00ebsisht llojit t\u00eb viz\u00ebs ose lejes s\u00eb q\u00ebndrimit. Kriteri i vet\u00ebm \u00ebsht\u00eb hyrja e par\u00eb n\u00eb territorin shqiptar p\u00ebr ushtrimin e veprimtaris\u00eb artistike.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">A preket deklarimi i kripto-aseteve?<\/h3>\n\n\n\n<p>Z\u00ebvend\u00ebsimi i termit \u00ebsht\u00eb terminologjik. Detyrimi i deklarimit, baza e llogaritjes dhe normat tatimore mbeten t\u00eb nj\u00ebjta.<\/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 pyetje mbi ndryshimet e tatimit mbi t\u00eb ardhurat?<\/h3><div class=\"gdlr-core-widget-box-shortcode-content\" ><\/p>\n<p style=\"font-size:16px;line-height:1.7;color:#111827;margin-bottom:24px\">Afati p\u00ebr dor\u00ebzimin e <strong>Deklarat\u00ebs s\u00eb Statusit t\u00eb Vet\u00ebpun\u00ebsuarit<\/strong> p\u00ebr vitin tatimor 2025 \u00ebsht\u00eb <strong>31 marzo 2026<\/strong>. N\u00ebse keni dyshime mbi statusin tuaj, llogaritjen e sponsorizimeve ose dokumentacionin e nevojsh\u00ebm, ekipi yn\u00eb \u00ebsht\u00eb n\u00eb dispozicionin tuaj.<\/p>\n<p style=\"text-align:center;margin-top:28px;margin-bottom:28px\"><a href=\"https:\/\/alprofitconsult.al\/it\/contact\/\" style=\"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%\">Prenota una consulenza gratuita<\/a><\/p>\n<p style=\"text-align:center;font-size:14px;color:#374151;margin-bottom:16px\">\u2714 Nessun impegno \u00b7 \u2714 Riservatezza totale \u00b7 \u2714 Risposta entro 24 ore<\/p>\n<p style=\"font-size:15px;color:#111827;margin-bottom:0\">Oppure direttamente a: <a href=\"tel:+355693232349\" style=\"color:#1e3a8a;font-weight:600;text-decoration:none\">+355 69 323 2349<\/a> &nbsp;\u00b7&nbsp; <a href=\"mailto:info@alprofitconsult.al\" style=\"color:#1e3a8a;font-weight:600;text-decoration:none\">info@alprofitconsult.al<\/a><\/p>\n<p>\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Udh\u00ebzimi nr. 9, dat\u00eb 12.3.2026 (ndryshimet e tatimit mbi t\u00eb ardhurat, mars 2026) modifikon disa pika t\u00eb Udh\u00ebzimit t\u00eb P\u00ebrgjithsh\u00ebm nr. 26\/2023, i cili rregullon zbatimin e ligjit nr. 29\/2023 &#8220;P\u00ebr tatimin mbi t\u00eb ardhurat&#8221;. Disa nga ndryshimet jan\u00eb korrektuese. Disa t\u00eb tjera ndikojn\u00eb drejtp\u00ebrs\u00ebdrejti n\u00eb m\u00ebnyr\u00ebn sesi deklarojn\u00eb dhe tatohen t\u00eb vet\u00ebpun\u00ebsuarit, bizneset sponsorizuese [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":36105,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,100,1],"tags":[836,85,882,90,883,330],"class_list":["post-36097","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-tatime","category-uncategorized","tag-ligji-29-2023","tag-ndryshime-ligjore","tag-sponsorizime","tag-tatimi-mbi-te-ardhurat","tag-udhezim-9-2026","tag-vetepunesuar"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Ndryshimet e tatimit mbi t\u00eb ardhurat, mars 2026: \u00e7far\u00eb ndryshon p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit, bizneset sponsorizuese dhe pun\u00ebdh\u00ebn\u00ebsit - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Ndryshimet e marsit 2026 sqarojn\u00eb riklasifikimin e vet\u00ebpun\u00ebsuarve, trajtimin tatimor t\u00eb sponsorizimeve dhe llogaritjen e EBITDA-s. 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