{"id":42061,"date":"2026-05-06T15:21:40","date_gmt":"2026-05-06T15:21:40","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=42061"},"modified":"2026-05-06T15:24:53","modified_gmt":"2026-05-06T15:24:53","slug":"turizem-tatim-airbnb-booking-2026","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/turizem-tatim-airbnb-booking-2026\/","title":{"rendered":"Tatimet kontrollojn\u00eb turizmin 2026: \u00e7far\u00eb rrezikoni n\u00ebse keni ark\u00ebtime nga Airbnb ose Booking"},"content":{"rendered":"

Para disa dit\u00ebsh Administrata Tatimore publikoi Planin Sektorial t\u00eb Turizmit 2026<\/a>. Nuk \u00ebsht\u00eb njoftim rutin\u00eb. \u00cbsht\u00eb dokumenti i par\u00eb i k\u00ebtij lloji q\u00eb integron inteligjenc\u00eb artificiale, monitorim automatik t\u00eb platformave si Booking dhe Airbnb dhe sisteme alarmi p\u00ebr \u00e7do mosp\u00ebrputhje mes aktivitetit real dhe atij t\u00eb deklaruar.<\/p>\n\n\n\n

Ky plan prek tre grupe njer\u00ebzish. Individ\u00ebt q\u00eb japin prona me qira n\u00ebp\u00ebrmjet platformave online dhe nuk i kan\u00eb deklaruar k\u00ebto t\u00eb ardhura individuale n\u00eb DIVA. Bizneset q\u00eb aplikojn\u00eb norm\u00ebn e gabuar t\u00eb TVSH-s\u00eb, shpesh pa e ditur se e kan\u00eb gabim. Dhe operator\u00ebt q\u00eb kan\u00eb deklaruar xhiro q\u00eb nuk p\u00ebrputhen me \u00e7mimet dhe kapacitetin e listuara publikisht.<\/p>\n\n\n\n

Sezoni turistik ka nisur. Faza e par\u00eb e kontrolleve ka filluar tashm\u00eb. Ky blog shpjegon \u00e7far\u00eb kontrollohet, si funksionon sistemi i ri dhe \u00e7far\u00eb mund t\u00eb b\u00ebni n\u00ebse ndiheni t\u00eb ekspozuar.<\/p>\n\n\n\n

\u00c7far\u00eb \u00ebsht\u00eb Plani Sektorial i Turizmit 2026 dhe \u00e7far\u00eb ka ndryshuar k\u00ebt\u00eb vit<\/h2>\n\n\n\n

Administrata Tatimore miraton \u00e7do vit nj\u00eb plan sektorial p\u00ebr turizmin. Plani i 2025 <\/a>u fokusua kryesisht n\u00eb nd\u00ebrgjegj\u00ebsimin e subjekteve p\u00ebr VKM nr. 160\/2025<\/a> dhe deklarimin e kapaciteteve. Plani i 2026 shkon duksh\u00ebm m\u00eb larg dhe sjell disa instrumente t\u00eb reja.<\/p>\n\n\n\n

Inteligjenca artificiale si instrument kontrolli.<\/strong>\u00a0Sistemi skanon fotot e bizneseve n\u00eb Google Maps dhe identifikon n\u00ebse faturat e dukshme n\u00eb to p\u00ebrmbajn\u00eb kodin QR, numrin serial t\u00eb l\u00ebshimit t\u00eb fatur\u00ebs dhe numrin e identifikimit t\u00eb veprimeve tatimore, tre elementet q\u00eb konfirmojn\u00eb fiskalizimin. <\/p>\n\n\n\n

Monitorim javor i automatizuar.<\/strong>\u00a0Sistemi CPCM (portali q\u00ebndror p\u00ebr kontrollin dhe menaxhimin e tatimpaguesve n\u00eb n\u00ebnsistemin e transaksioneve me para n\u00eb dor\u00eb) krahason \u00e7do jav\u00eb t\u00eb dh\u00ebnat e faturave t\u00eb fiskalizuara me deklaratat e TVSH-s\u00eb. \u00c7do mosp\u00ebrputhje gjeneron alarm automatik dhe e kategorizon tatimpaguesin sipas nivelit t\u00eb riskut. Kategorizimi b\u00ebhet edhe sipas fashave orare; analiz\u00eb e qarkullimit sipas or\u00ebs, q\u00eb identifikon biznese me aktivitet real por fatura zero gjat\u00eb pikut.<\/p>\n\n\n\n

Booking dhe Airbnb si burim t\u00eb dh\u00ebnash tatimore.<\/strong> \u00c7mimet, kapacitetet, vler\u00ebsimet dhe komentet e listuara n\u00eb platforma krahasohen me xhiron e deklaruar. Sistemi nxjerr xhiron e vler\u00ebsuar dhe e krahason me at\u00eb t\u00eb deklaruar. Mosp\u00ebrputhja aktivizon vler\u00ebsim alternativ.<\/p>\n\n\n\n

Turizmi alternativ si territor i ri.<\/strong> Guidat malore, kabina, kampe, agroturizmat dhe operator\u00ebt kulturor\u00eb jan\u00eb targetuar shprehimisht p\u00ebr her\u00eb t\u00eb par\u00eb. Shum\u00eb prej tyre jan\u00eb plot\u00ebsisht joformale.<\/p>\n\n\n\n

Afati POS 30 Maj 2026.<\/strong> Diritto Nr. 79\/2025 <\/a>detyron t\u00eb gjitha strukturat akomoduese t\u00eb ken\u00eb terminal POS deri m\u00eb 30 Maj 2026. Ky afat \u00ebsht\u00eb shum\u00eb i af\u00ebrt.<\/p>\n\n\n\n

\n Richiedi una consulenza gratuita<\/a>\n<\/div>\n\n\n\n

Kush targetohet <\/h2>\n\n\n\n

Plani i 2026<\/a> p\u00ebrcakton shtat\u00eb kritere targetimi. Mjafton t\u00eb plot\u00ebsohet edhe vet\u00ebm nj\u00ebri prej tyre p\u00ebr t’u p\u00ebrfshir\u00eb n\u00eb list\u00ebn e monitorimit.<\/p>\n\n\n\n

\n

Kriteret jan\u00eb: <\/p>\n\n\n\n

    \n
  1. kodi i aktivitetit REV 2 n\u00eb grupet I5510-I5630 (hotele, bujtina, apartamente, agroturiz\u00ebm, bar-restorante, fast-food, ambiente nate); <\/li>\n\n\n\n
  2. regjistrim n\u00eb Ministrin\u00eb e Turizmit; <\/li>\n\n\n\n
  3. aktivitet i dokumentuar gjat\u00eb 2025-2026 pavar\u00ebsisht statusit aktiv ose pasiv; <\/li>\n\n\n\n
  4. regjistrim i ri gjat\u00eb vitit 2026; <\/li>\n\n\n\n
  5. prezenc\u00eb e identifikueshme n\u00ebp\u00ebrmjet Booking.com ose Airbnb; <\/li>\n\n\n\n
  6. kontrat\u00eb me AKB p\u00ebr stacion plazhi; <\/li>\n\n\n\n
  7. dhe marrje fondesh nga AZHBR.<\/li>\n<\/ol>\n<\/blockquote>\n\n\n\n

    Dhe nj\u00eb tjet\u00ebr risi. \u00c7do biznes q\u00eb ka marr\u00eb grante ose subvencione p\u00ebr agroturiz\u00ebm hyn automatikisht n\u00eb popullsin\u00eb e targetuar, edhe n\u00ebse nuk ka ende aktivitet t\u00eb plot\u00eb tatimor.<\/p>\n\n\n\n

    Gjithashtu, subjektet me status pasiv<\/em> tatimor por me listim aktiv n\u00eb platforma jan\u00eb klasifikuar si risk i lart\u00eb. Kalimi n\u00eb regjistrin pasiv nuk fsheh prezenc\u00ebn dixhitale.<\/p>\n\n\n\n

    Tre \u00e7\u00ebshtjet kryesore<\/h2>\n\n\n\n

    Individi me Airbnb dhe detyrimi DIVA<\/h3>\n\n\n\n

    Neni 15 i Ligjit Nr. 29\/2023 “P\u00ebr tatimin mbi t\u00eb ardhurat” <\/a>e klasifikon t\u00eb ardhur\u00ebn nga qiraja e pasuris\u00eb s\u00eb paluajtshme q\u00eb nuk \u00ebsht\u00eb e ardhur nga biznesi si t\u00eb ardhur individuale. Norma e tatimit \u00ebsht\u00eb 15% e shum\u00ebs neto t\u00eb ark\u00ebtuar, duke zbritur komisionin q\u00eb mban platforma. Deklarimi b\u00ebhet \u00e7do vit n\u00ebp\u00ebrmjet DIVA<\/a> deri m\u00eb 31 mars t\u00eb vitit pasardh\u00ebs.<\/p>\n\n\n\n

    Ligji nuk lejon zbritje shpenzimesh p\u00ebr k\u00ebt\u00eb kategori. Kostot e pastrimit, rikonstruksionit, furnizimit nuk zbresin nga baza tatimore. Tatohet e ardhura neto e ark\u00ebtuar.<\/p>\n\n\n\n

    Pragu i deklarimit \u00ebsht\u00eb 50,000 LEK t\u00eb ardhura t\u00eb patatuara n\u00eb vit. Edhe dy jav\u00eb qira sezonale mund ta kalojn\u00eb at\u00eb. Administrata tatimore po kryq\u00ebzon t\u00eb dh\u00ebnat e komisioneve t\u00eb paguara nga platformat me deklarimet e b\u00ebra n\u00eb DIVA, me q\u00ebllim identifikimin e t\u00eb ardhurave t\u00eb patatuara.<\/p>\n\n\n\n

    TVSH 6% <\/h3>\n\n\n\n

    Norma e reduktuar 6% e TVSH-s\u00eb p\u00ebr sh\u00ebrbimet e akomodimit nuk varet nga lloji i biznesit apo kodi i aktivitetit. Varet nga \u00e7ertifikata e l\u00ebshuar nga Ministria e Turizmit q\u00eb klasifikon struktur\u00ebn si struktur\u00eb akomoduese<\/a>. Pa k\u00ebt\u00eb \u00e7ertifikat\u00eb, norma e detyrueshme \u00ebsht\u00eb 20%. \u00c7ertifikimi lidhet jo me subjektin por me objektin q\u00eb sh\u00ebrben si struktur\u00eb akomoduese. <\/p>\n\n\n\n

    Ky gabim \u00ebsht\u00eb shum\u00eb i zakonsh\u00ebm. Shum\u00eb biznese jan\u00eb regjistruar si hoteleri<\/em> oppure turiz\u00ebm<\/em> n\u00eb QKB dhe mendojn\u00eb se norma 6% aplikohet automatikisht. Nuk aplikohet. \u00c7ertifikimi k\u00ebrkon procedur\u00eb t\u00eb ve\u00e7ant\u00eb, dokumentacion teknik dhe inspektim fizik nga Ministria e Turizmit. Procesi zgjat mesatarisht disa jav\u00eb deri n\u00eb dy muaj.<\/p>\n\n\n\n

    Plani i 2026 e liston shprehimisht aplikimin e norm\u00ebs TVSH 6% pa \u00e7ertifikim si sjellje me risk t\u00eb lart\u00eb. Kjo do t\u00eb thot\u00eb se subjektet pa \u00e7ertifikat\u00eb jan\u00eb tashm\u00eb t\u00eb identifikuara si problematike.<\/p>\n\n\n\n

    Gjithashtu, edhe n\u00ebse struktura ka \u00e7ertifikat\u00ebn e akomodimit, sh\u00ebrbimet e bar-restorantit brenda saj tatohen gjithmon\u00eb me 20%. Norma 6% vlen vet\u00ebm p\u00ebr dh\u00ebnien e fjetjes dhe sh\u00ebrbimeve t\u00eb drejtp\u00ebrdrejta t\u00eb akomodimit, jo p\u00ebr \u00e7do gj\u00eb tjet\u00ebr brenda saj.<\/p>\n\n\n\n

    Mosp\u00ebrputhja<\/h3>\n\n\n\n

    Neni 72 i Ligjit Nr. 9920\/2008 “P\u00ebr procedurat tatimore” <\/a>autorizon administrat\u00ebn tatimore t\u00eb llogaris\u00eb detyrimin tatimor bazuar n\u00eb t\u00eb dh\u00ebna t\u00eb t\u00ebrthorta, mes t\u00eb cilave \u00e7mimet e tregut, kapacitetet e deklaruara dhe informacioni i pal\u00ebve t\u00eb treta.<\/p>\n\n\n\n

    Booking dhe Airbnb jan\u00eb burime t\u00eb treta sipas kuptimit t\u00eb ligjit. Kur xhiroja e deklaruar nuk q\u00ebndron me \u00e7mimet dhe kapacitetin e listuar, tatimet llogarisin xhiron e vler\u00ebsuar dhe b\u00ebjn\u00eb vler\u00ebsimin alternativ. Pas k\u00ebsaj, barra e prov\u00ebs kalon tek biznesi. Ai duhet t\u00eb provoj\u00eb se ka pasur z\u00ebnie m\u00eb t\u00eb ul\u00ebt, jo administrat\u00ebs tatimore.<\/p>\n\n\n\n

    Tre raste praktike<\/h2>\n\n\n\n

    \u00c7do rast ilustron nj\u00eb situat\u00eb t\u00eb ndryshme. Shum\u00eb lexues do t\u00eb njohin veten n\u00eb nj\u00ebrin prej tyre.<\/p>\n\n\n\n

    Individi me dy apartamente<\/h3>\n\n\n\n

    Besnik ka dy studio n\u00eb Sarand\u00eb. I ka bler\u00eb si investim para disa vitesh dhe i ka listuar n\u00eb Airbnb nga sezoni 2022. Ka menduar se ky ishte i ardhur nga prona si \u00e7do qira tjet\u00ebr dhe nuk ka b\u00ebr\u00eb asgj\u00eb.<\/p>\n\n\n\n

    Nuk ka hapur biznes. Nuk ka NIPT. Nuk ka plot\u00ebsuar asnj\u00eb DIVA.<\/p>\n\n\n\n

    \n

    \u00c7far\u00eb ka fituar gjat\u00eb tre viteve:\u00a02 studio \u00d7 80 EUR\/nat\u00eb \u00d7 20 net\u00eb\/muaj \u00d7 5 muaj = 16,000 EUR\/vit. P\u00ebr tre vite: 48,000 EUR t\u00eb ark\u00ebtuara.<\/p>\n\n\n\n

    \u00c7far\u00eb e detyron ligji:<\/p>\n\n\n\n

    Baza tatimore pas komisionit Airbnb (rreth 8%): 44,160 EUR, af\u00ebrsisht 4,990,000 LEK.<\/p>\n\n\n\n

    Tatimi: 15% \u00d7 4,990,000 LEK =\u00a0748,500 LEK.<\/p>\n\n\n\n

    Penaliteti i evazionit sipas nenit 116 t\u00eb ligjit t\u00eb procedurave tatimore: 100% e tatimit t\u00eb padeklaruar =\u00a0748,500 LEK shtes\u00eb.<\/p>\n\n\n\n

    Interesi i vonimit sipas nenit 76: rreth 0.06% n\u00eb dit\u00eb t\u00eb grumbulluar mbi periudh\u00ebn trevje\u00e7are =\u00a0rreth 190,000 LEK.<\/p>\n\n\n\n

    Ekspozimi total: rreth 1,687,000 LEK ose af\u00ebrsisht 14,900 EUR.<\/p>\n<\/blockquote>\n\n\n\n

    Nga 48,000 EUR t\u00eb ark\u00ebtuara, pothuajse 1 n\u00eb 3 euro i detyron shtetit si tatim i vonuar, penalitet dhe interes. Dhe kjo llogaritje bazohet vet\u00ebm n\u00eb DIVA. N\u00ebse v\u00ebllimi dhe frekuenca e qiras\u00eb konsiderohen aktivitet tregtar, shtrohen detyrime shtes\u00eb fiskalizimi dhe TVSH.<\/p>\n\n\n\n

    Periudha e parashkrimit sipas nenit 73 t\u00eb ligjit t\u00eb procedurave tatimore \u00ebsht\u00eb pes\u00eb vjet. Tatimet mund t\u00eb shqyrtojn\u00eb periudh\u00ebn 2020-2024 tani.<\/p>\n\n\n\n

    Bujtina me TVSH 6% pa \u00e7ertifikat\u00eb<\/h3>\n\n\n\n

    Arjana ka nj\u00eb bujtin\u00eb me 8 dhoma n\u00eb Himar\u00eb. \u00cbsht\u00eb regjistruar pran\u00eb tatimeve, l\u00ebshon fatura elektronike, deklaron TVSH \u00e7do muaj. Mendon se \u00ebsht\u00eb plot\u00ebsisht n\u00eb rregull.<\/p>\n\n\n\n

    Por kurr\u00eb nuk ka kaluar procedur\u00ebn e \u00e7ertifikimit si struktur\u00eb akomoduese<\/a> pran\u00eb Ministris\u00eb s\u00eb Turizmit. Aplikon norm\u00ebn 6% mbi t\u00eb gjitha sh\u00ebrbimet e akomodimit.<\/p>\n\n\n\n

    \n

    Situata tatimore:<\/p>\n\n\n\n

    Xhiro vjetore: 12,000,000 LEK.<\/p>\n\n\n\n

    TVSH e paguar me norm\u00ebn 6%: 720,000 LEK\/vit.<\/p>\n\n\n\n

    TVSH e detyrueshme pa \u00e7ertifikat\u00ebn e akomodimit, norma 20%: 2,400,000 LEK\/vit.<\/p>\n\n\n\n

    Diferenca vjetore e papaguar: 1,680,000 LEK.<\/p>\n\n\n\n

    P\u00ebr dy vjet:<\/p>\n\n\n\n

    TVSH e papaguar: 3,360,000 LEK. Penalitet evazioni 100%: 3,360,000 LEK shtes\u00eb. Interes i akumuluar: rreth 430,000 LEK.<\/p>\n\n\n\n

    Ekspozimi total: rreth 7,150,000 LEK, af\u00ebrsisht 63,300 EUR vet\u00ebm nga \u00e7\u00ebshtja e norm\u00ebs s\u00eb gabuar t\u00eb TVSH-s\u00eb.<\/p>\n<\/blockquote>\n\n\n\n

    Arjana ka paguar rregullisht. Ka fatura, ka sistem. Problemi \u00ebsht\u00eb se ka paguar norm\u00ebn e gabuar dhe diferenca mes norm\u00ebs 6% dhe 20% mbi dy vjet aktivitet gjeneron ekspozim t\u00eb madh.<\/p>\n\n\n\n

    N\u00ebse i shtohet edhe sh\u00ebrbimi i bar-restorantit (ku norma duhet t\u00eb jet\u00eb gjithmon\u00eb 20%) dhe \u00e7\u00ebshtja e punonj\u00ebsve me paga fiktive, ekspozimi rritet ndjesh\u00ebm.<\/p>\n\n\n\n

    Shum\u00eb biznese si Arjana e shohin veten si t\u00eb rregullt sepse paguajn\u00eb TVSH. Kontrolli nuk k\u00ebrkon vet\u00ebm n\u00ebse paguan, por n\u00ebse paguan norm\u00ebn e sakt\u00eb.<\/p>\n\n\n\n

    Rasti i mosp\u00ebrputhjes<\/h3>\n\n\n\n

    Hotel Adriatiku ka 20 dhoma. Booking tregon \u00e7mim mesatar 55 EUR\/nat\u00eb. Profili ka mbi 180 komente t\u00eb akumuluara gjat\u00eb tre viteve, shenj\u00eb e aktivitetit t\u00eb q\u00ebndruesh\u00ebm.<\/p>\n\n\n\n

    \n

    Tatimet marrin k\u00ebto t\u00eb dh\u00ebna dhe b\u00ebjn\u00eb llogaritjen bazuar n\u00eb kapacitetin dhe \u00e7mimet publike:<\/p>\n\n\n\n

    20 dhoma \u00d7 70% z\u00ebnie \u00d7 150 dit\u00eb \u00d7 55 EUR \u00d7 113 LEK\/EUR =\u00a013,167,000 LEK xhiro e vler\u00ebsuar.<\/p>\n\n\n\n

    Hotel Adriatiku ka deklaruar 4,800,000 LEK xhiro vjetore.<\/p>\n\n\n\n

    Mosp\u00ebrputhja: 8,367,000 LEK aktivizon vler\u00ebsim alternativ sipas nenit 72 t\u00eb ligjit t\u00eb procedurave tatimore.<\/p>\n<\/blockquote>\n\n\n\n

    Tani biznesi duhet t\u00eb provoj\u00eb se ka pasur prenotim m\u00eb t\u00eb ul\u00ebt me regjistrime fizike t\u00eb rezervimeve, list\u00ebpagesa, certifikata qiradh\u00ebnieje dhe \u00e7do dokument tjet\u00ebr justifikues. N\u00ebse nuk ka prova, vler\u00ebsimi i tatimeve b\u00ebhet baz\u00eb e detyrueshme.<\/p>\n\n\n\n

    Mbi diferenc\u00ebn e 8,367,000 LEK aplikohen, TVSH (6% ose 20% sipas \u00e7ertifikimit), tatim mbi fitimin n\u00ebse totalja e xhiros e kalon pragun, penalitet evazioni 100% dhe interes. N\u00ebse edhe punonj\u00ebsit jan\u00eb deklaruar me pag\u00eb minimale nd\u00ebrkoh\u00eb q\u00eb biznesi ka aktivitet t\u00eb till\u00eb, shtohen edhe efektet e kontributeve dhe tatimit mbi pag\u00ebn.<\/p>\n\n\n\n

    Sintesi<\/h3>\n\n\n\n\n\n\n
    \n\n

    Tre raste tipike · ekspozimi tatimor i akumuluar<\/p>\n\n \n

    \n
    \n
    BE<\/div>\n
    \n

    Besnik, individi me Airbnb<\/p>\n

    2 studio · Sarand\u00eb · 3 vjet pa DIVA<\/p>\n <\/div>\n <\/div>\n

    \n Rast individual · pa NIPT<\/span>\n \n \n \n \n \n
    Baza tatimore (pas komisionit 8%)<\/td>\n 4,990,000 LEK<\/td>\n <\/tr>\n
    Tatimi 15% (DIVA)<\/td>\n 748,500 LEK<\/td>\n <\/tr>\n
    Penalitet evazioni 100%<\/td>\n 748,500 LEK<\/td>\n <\/tr>\n
    Interes i akumuluar (~4.5%\/vit)<\/td>\n ~190,000 LEK<\/td>\n <\/tr>\n <\/table>\n
    \n Ekspozimi total<\/span>\n ~1,687,000 LEK<\/span>\n <\/div>\n <\/div>\n

    ≈ 14,900 EUR · rreth 1 n\u00eb 3 euro nga \u00e7do euro e fituar<\/p>\n <\/div>\n\n \n

    \n
    \n
    AR<\/div>\n
    \n

    Arjana, bujtina 8 dhoma<\/p>\n

    TVSH 6% pa \u00e7ertifikat\u00eb · 2 vjet<\/p>\n <\/div>\n <\/div>\n

    \n Norm\u00eb TVSH e gabuar · risk i lart\u00eb<\/span>\n \n \n \n \n \n \n \n
    Xhiro vjetore<\/td>\n 12,000,000 LEK<\/td>\n <\/tr>\n
    TVSH 6% e paguar (2 vjet)<\/td>\n 1,440,000 LEK<\/td>\n <\/tr>\n
    TVSH 20% e duhur (2 vjet)<\/td>\n 4,800,000 LEK<\/td>\n <\/tr>\n
    TVSH e papaguar (diferenca)<\/td>\n 3,360,000 LEK<\/td>\n <\/tr>\n
    Penalitet evazioni 100%<\/td>\n 3,360,000 LEK<\/td>\n <\/tr>\n
    Interes i akumuluar<\/td>\n ~430,000 LEK<\/td>\n <\/tr>\n <\/table>\n
    \n Ekspozimi total<\/span>\n ~7,150,000 LEK<\/span>\n <\/div>\n <\/div>\n

    ≈ 63,300 EUR · vet\u00ebm nga \u00e7\u00ebshtja e norm\u00ebs s\u00eb TVSH-s\u00eb<\/p>\n <\/div>\n\n \n

    \n
    \n
    HA<\/div>\n
    \n

    Hotel Adriatiku, mosp\u00ebrputhja<\/p>\n

    20 dhoma · Booking vs deklarim<\/p>\n <\/div>\n <\/div>\n

    \n Vler\u00ebsim alternativ · Neni 72<\/span>\n \n \n \n \n \n
    Xhiro e vler\u00ebsuar nga Booking<\/td>\n 13,167,000 LEK<\/td>\n <\/tr>\n
    Xhiro e deklaruar<\/td>\n 4,800,000 LEK<\/td>\n <\/tr>\n
    Mosp\u00ebrputhja<\/td>\n 8,367,000 LEK<\/td>\n <\/tr>\n
    Barra e prov\u00ebs kalon tek biznesi<\/td>\n Detyrim justifikimi<\/td>\n <\/tr>\n <\/table>\n
    \n

    TVSH, penalitet dhe interes mbi diferenc\u00ebn. Shuma finale varet nga provat dhe dokumentacioni i biznesit.<\/p>\n <\/div>\n <\/div>\n <\/div>\n\n \n

    \n

    Si grumbullohen penalitetet sipas ligjit<\/p>\n

    \n
    \n Shtresa 1<\/span>\n Tatimi i papaguar, shuma e plot\u00eb e detyrimit<\/span>\n <\/div>\n
    \n Shtresa 2<\/span>\n Penalitet evazioni 100%, dyfishim i detyrimeve (Neni 116 Ligji 9920\/2008)<\/span>\n <\/div>\n
    \n Shtresa 3<\/span>\n Interes 120% norm\u00ebs nd\u00ebrbankare BSH (~4.5%\/vit) (Neni 76)<\/span>\n <\/div>\n <\/div>\n

    Parashkrim 5 vjet · Neni 73 i Ligjit Nr. 9920\/2008 · Periudha 2020–2024 brenda afatit<\/p>\n <\/div>\n\n<\/div>\n\n\n\n\n

    \n

    \u00c7do her\u00eb q\u00eb ka nj\u00eb ndryshim tatimor ose financiar q\u00eb prek biznesin tuaj, ju njoftojm\u00eb direkt n\u00eb email me shpjegim praktik.<\/p>\n \n D\u00ebrgom\u00eb njoftimet falas\n <\/a>\n<\/div>\n\n\n\n

    Si llogariten penalitetet<\/h2>\n\n\n\n

    Shum\u00eb tatimpagues mendojn\u00eb se n\u00ebse zbuloheni, paguani vet\u00ebm tatimin e vonuar. Nuk funksionon k\u00ebshtu.<\/p>\n\n\n\n

    Ligji parashikon tre shtresa penaliteti q\u00eb aplikohen bashk\u00ebrisht.<\/p>\n\n\n\n

    Shtresa e par\u00eb\u00a0\u00ebsht\u00eb tatimi i papaguar vet\u00eb, shuma e plot\u00eb e detyrimeve t\u00eb paplot\u00ebsuara.<\/p>\n\n\n\n

    Shtresa e dyt\u00eb\u00a0\u00ebsht\u00eb penaliteti i evazionit sipas nenit 116 t\u00eb ligjit t\u00eb procedurave tatimore. Shuma \u00ebsht\u00eb 100% e tatimit t\u00eb padeklaruar. Ky nuk \u00ebsht\u00eb penalitet i vog\u00ebl rutin\u00eb, \u00ebsht\u00eb dyfishim i detyrimeve.<\/p>\n\n\n\n

    Shtresa e tret\u00eb\u00a0\u00ebsht\u00eb interesi i vonimit sipas nenit 76: 120% e norm\u00ebs nd\u00ebrbankare t\u00eb Bank\u00ebs s\u00eb Shqip\u00ebris\u00eb, q\u00eb sot rezulton rreth 4.5% n\u00eb vit. Ky interes llogaritet nga dita kur detyrimi duhej paguar deri n\u00eb dit\u00ebn e pages\u00ebs faktike.<\/p>\n\n\n\n

    Gjithashtu, n\u00ebse biznesi ka punonj\u00ebs t\u00eb padeklaruar, penaliteti sipas nenit 119 \u00ebsht\u00eb 200,000 LEK p\u00ebr \u00e7do punonj\u00ebs t\u00eb padeklaruar p\u00ebr tatimpaguesit e regjistruar p\u00ebr TVSH.<\/p>\n\n\n\n

    Tre fazat e planit dhe ku jemi sot<\/h2>\n\n\n\n

    Plani \u00ebsht\u00eb strukturuar n\u00eb tre faza. T\u00eb kuptuarit e secil\u00ebs ndihmon t\u00eb kuptoni \u00e7far\u00eb vjen tani.<\/p>\n\n\n\n

    Faza I: Identifikimi dhe nd\u00ebrgjegj\u00ebsimi<\/strong>\u00a0ka nisur tashm\u00eb. Sistemi identifikon popullsin\u00eb e targetuar dhe d\u00ebrgon njoftime personale n\u00ebp\u00ebrmjet platform\u00ebs e-Filing. N\u00ebse keni marr\u00eb njoftim POP-UP ose email nga Tatimet n\u00ebp\u00ebrmjet e-Filing, jeni tashm\u00eb n\u00eb Faz\u00ebn I. Kjo \u00ebsht\u00eb faza ku veprimi vullnetar ka kosto minimale.<\/p>\n\n\n\n

    Faza II: Verifikimi dhe monitorimi<\/strong>\u00a0nis para sezonit veror. Parashikon verifikime intensive n\u00eb terren, kontrolle pa paralajm\u00ebrim t\u00eb punonj\u00ebsve, inspektim t\u00eb faturimit dhe krahasim aktiv t\u00eb t\u00eb dh\u00ebnave t\u00eb platformave. Bashk\u00ebpunimi me Inspektoratin e Pun\u00ebs dhe organet e rendit \u00ebsht\u00eb i parashikuar shprehimisht.<\/p>\n\n\n\n

    Faza III: Vler\u00ebsimi dhe raportimi<\/strong>\u00a0vjen pas sezonit. Masa korrigjuese p\u00ebr ata q\u00eb nuk jan\u00eb formalizuar vullnetarisht, konsolidim gjetjesh dhe referim rastesh me risk shum\u00eb t\u00eb lart\u00eb tek hetimi tatimor.<\/p>\n\n\n\n

    \n

    Jemi n\u00eb Faz\u00ebn I. Kjo \u00ebsht\u00eb dritarja e vetme ku veprimi ndryshon rezultatin.<\/p>\n<\/blockquote>\n\n\n\n

    Amnistia Fiskale: mund\u00ebsia q\u00eb shum\u00eb po e humbasin<\/h2>\n\n\n\n

    Diritto Nr. 86\/2025 p\u00ebr Amnistin\u00eb Fiskale <\/a>\u00ebsht\u00eb ende n\u00eb fuqi. Ky ligj parashikon mund\u00ebsin\u00eb e formalizimit dhe korrigjimit t\u00eb detyrimeve t\u00eb periudhave t\u00eb kaluara me kushte t\u00eb leht\u00ebsuara, reduktim penalitetesh dhe mbrojtje tatimore p\u00ebr periudhat e korrigjuara.<\/p>\n\n\n\n

    Gjithashtu ia vlen t\u00eb dihet: neni 69 i ligjit t\u00eb tatimit mbi t\u00eb ardhurat parashikon norm\u00ebn zero t\u00eb tatimit mbi fitimin deri m\u00eb 31 dhjetor 2029 p\u00ebr tatimpaguesit me t\u00eb ardhura bruto n\u00ebn 14,000,000 LEK n\u00eb vit. Kjo vlen p\u00ebr individ\u00ebt tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe SHPK-t\u00eb. Shum\u00eb biznese t\u00eb vogla turistike nuk e din\u00eb se nuk kan\u00eb detyrim profit tax fare deri n\u00eb 2029. Ekspozimi i tyre kryesor nuk \u00ebsht\u00eb tatimi mbi fitimin, por TVSH-ja dhe detyrimet e pun\u00ebsimit.<\/p>\n\n\n\n

    Kur kontrolli ka filluar, kushtet e Amnistis\u00eb nuk zbatohen m\u00eb. Veprimi tani ka kuptim.<\/p>\n\n\n\n

    \u00c7far\u00eb t\u00eb b\u00ebni tani<\/h2>\n\n\n\n

    N\u00ebse jeni individ me t\u00eb ardhura nga Airbnb ose Booking<\/strong><\/h3>\n\n\n\n

    Kontrolloni n\u00ebse keni plot\u00ebsuar DIVA p\u00ebr \u00e7do vit me t\u00eb ardhura mbi 50,000 LEK. N\u00ebse jo, mund\u00ebsia e vetme e mbrojtjes \u00ebsht\u00eb vet\u00ebdeklarimi para fillimit t\u00eb kontrollit. Procesi b\u00ebhet n\u00ebp\u00ebrmjet e-Filing. Tatimi \u00ebsht\u00eb 15% mbi shum\u00ebn e ark\u00ebtuar pas komisionit t\u00eb platform\u00ebs. Ligji nuk lejon zbritje shpenzimesh.<\/p>\n\n\n\n

    N\u00ebse jeni biznes me aktivitet akomodimi<\/strong><\/h3>\n\n\n\n

    Verifikoni n\u00ebse keni \u00e7ertifikat\u00ebn e struktur\u00ebs akomoduese nga Ministria e Turizmit. N\u00ebse jo, nisni procedur\u00ebn tani. \u00c7ertifikimi zgjat mesatarisht disa jav\u00eb deri n\u00eb dy muaj. Pa \u00e7ertifikat\u00eb, norma e detyrueshme e TVSH-s\u00eb \u00ebsht\u00eb 20%. Kontrolloni gjithashtu n\u00ebse t\u00eb ardhurat nga bar-restoranti jan\u00eb deklaruar me norm\u00ebn 20% dhe jo 6%.<\/p>\n\n\n\n

    N\u00ebse keni aktivitet bar-restoranti bashk\u00eb me akomodimin<\/strong><\/h3>\n\n\n\n

    Sigurohuni q\u00eb faturat i ndani sakt\u00eb sipas sh\u00ebrbimit dhe norm\u00ebs. Akomodimi me 6% vet\u00ebm n\u00ebse keni \u00e7ertifikat\u00ebn, bar dhe restorant gjithmon\u00eb me 20%. N\u00ebse keni aplikuar 6% mbi t\u00eb gjitha sh\u00ebrbimet, keni mosp\u00ebrputhje t\u00eb drejtp\u00ebrdrejt\u00eb.<\/p>\n\n\n\n

    N\u00ebse \u00e7mimet tuaja n\u00eb Booking nuk q\u00ebndrojn\u00eb me xhiron e deklaruar<\/strong><\/h3>\n\n\n\n

    Rishikoni deklaratat. N\u00ebse ka dallim t\u00eb madh mes xhiros s\u00eb vler\u00ebsueshme nga kapaciteti dhe \u00e7mimet tuaja dhe asaj t\u00eb deklaruar, b\u00ebhuni gati p\u00ebr vler\u00ebsim alternativ. Mbani regjistrime t\u00eb detajuara t\u00eb z\u00ebnies dhe \u00e7do dokumenti justifikues.<\/p>\n\n\n\n

    Instaloni terminalin POS para 30 Majit 2026<\/strong><\/h3>\n\n\n\n

    Ky afat \u00ebsht\u00eb i detyruesh\u00ebm dhe ka mbetur pak koh\u00eb. Mosrespektimi shton penalitet shtes\u00eb.<\/p>\n\n\n\n

    Domande frequenti<\/h2>\n\n\n\n

    A duhet t\u00eb hap NIPT n\u00ebse jap vet\u00ebm dy apartamente n\u00ebp\u00ebrmjet Airbnb?<\/strong><\/h3>\n\n\n\n

    Jo domosdoshm\u00ebrisht, n\u00ebse aktiviteti nuk konsiderohet tregtar. Por detyrimin e DIVA-s e keni nj\u00eblloj. N\u00ebse v\u00ebllimi i apartamenteve, frekuenca e z\u00ebnies dhe t\u00eb ardhurat jan\u00eb t\u00eb larta, Tatimet mund ta konsiderojn\u00eb veprimtari tregtare dhe t\u00eb k\u00ebrkojn\u00eb regjistrim me NIPT dhe fiskalizim. Lexo k\u00ebt\u00eb artikull<\/a> p\u00ebr t\u00eb kuptuar m\u00eb shum\u00eb.<\/p>\n\n\n\n

    Kemi paguar TVSH rregullisht. Jemi t\u00eb mbrojtur?<\/strong><\/h3>\n\n\n\n

    Jo n\u00ebse norma ka qen\u00eb e gabuar. Pagimi i TVSH-s\u00eb me norm\u00ebn 6% pa \u00e7ertifikat\u00ebn e duhur nuk trajtohet si deklarim i rregullt. Diferenca mes norm\u00ebs 6% dhe 20% mbi t\u00eb gjith\u00eb qarkullimin historik mbetet e detyrueshme.<\/p>\n\n\n\n

    A vlen norma zero e tatimit mbi fitimin edhe p\u00ebr hotelet e vogla?<\/strong><\/h3>\n\n\n\n

    Po, n\u00ebse t\u00eb ardhurat bruto vjetore jan\u00eb n\u00ebn 14,000,000 LEK. Kjo vlen nj\u00eblloj p\u00ebr individ\u00ebt tregtar\u00eb, t\u00eb vet\u00ebpun\u00ebsuarit dhe SHPK-t\u00eb. Ekspozimi kryesor i k\u00ebtyre bizneseve nuk \u00ebsht\u00eb tatimi mbi fitimin, por TVSH-ja dhe detyrimet e pun\u00ebsimit.<\/p>\n\n\n\n

    \u00c7far\u00eb ndodh n\u00ebse kontrollori vjen dhe ka mosp\u00ebrputhje?<\/strong><\/h3>\n\n\n\n

    Aktivizohet vler\u00ebsimi alternativ sipas nenit 72 t\u00eb ligjit t\u00eb procedurave tatimore. Barra e prov\u00ebs kalon tek ju. N\u00ebse nuk keni dokumentacion justifikues, vler\u00ebsimi i tatimeve b\u00ebhet baz\u00eb detyrimi dhe mbi t\u00eb aplikohen penaliteti 100% dhe interesi.<\/p>\n\n\n\n

    Sa vjet mbrapa mund t\u00eb shkojn\u00eb Tatimet?<\/strong><\/h3>\n\n\n\n

    Pes\u00eb vjet, sipas nenit 73 t\u00eb ligjit t\u00eb procedurave tatimore. Kjo do t\u00eb thot\u00eb se periudha 2020-2024 \u00ebsht\u00eb akoma brenda afatit t\u00eb parashkrimit.<\/p>\n\n\n

    A ndiheni t\u00eb ekspozuar? Flisni me ne para se t\u00eb filloj\u00eb kontrolli.<\/h3>
    <\/p>\n

    Plani sektorial i 2026 ka nisur. Faza e kontrolleve intensive vjen para sezonit. N\u00ebse keni dyshime p\u00ebr situat\u00ebn tuaj tatimore, b\u00ebjm\u00eb vler\u00ebsim konkret dhe ju orientojm\u00eb mbi hapat e radh\u00ebs.<\/p>\n

    KËRKO KONSULTË FALAS<\/a><\/p>\n

    Ose shikoni: paketat tona<\/a><\/p>\n

    ✔ Analizë e situatës tatimore  ·  ✔ Udhëzim për çertifikimin AKT  ·  ✔ Mbushtëtje për DIVA<\/p>\n

    Ose direkt në: +355 69 323 2349<\/a>  ·  info@alprofitconsult.al<\/a><\/p>\n

    \n<\/div><\/div>\n\n\n\n

    Ky material \u00ebsht\u00eb hartuar vet\u00ebm p\u00ebr q\u00ebllime informimi dhe nuk z\u00ebvend\u00ebson k\u00ebshillimin tatimor individual. \u00c7do situat\u00eb konkrete mund t\u00eb ket\u00eb karakteristika q\u00eb ndikojn\u00eb mbi analiz\u00ebn dhe detyrimet specifike.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

    Para disa dit\u00ebsh Administrata Tatimore publikoi Planin Sektorial t\u00eb Turizmit 2026. Nuk \u00ebsht\u00eb njoftim rutin\u00eb. \u00cbsht\u00eb dokumenti i par\u00eb i k\u00ebtij lloji q\u00eb integron inteligjenc\u00eb artificiale, monitorim automatik t\u00eb platformave si Booking dhe Airbnb dhe sisteme alarmi p\u00ebr \u00e7do mosp\u00ebrputhje mes aktivitetit real dhe atij t\u00eb deklaruar. Ky plan prek tre grupe njer\u00ebzish. Individ\u00ebt q\u00eb […]<\/p>\n","protected":false},"author":1,"featured_media":42063,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[47,100],"tags":[828,947,861,949,952,259,953,951,950,946,954,948],"class_list":["post-42061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news","category-tatime","tag-administrata-tatimore","tag-airbnb-tatim","tag-amnistia-fiskale","tag-booking-tatim","tag-certifikim-akomodim","tag-diva","tag-fiskalizim","tag-penalitet-tatimor","tag-plani-sektorial-turizmit-2026","tag-tatim-turizem","tag-turizem-2026","tag-tvsh-6"],"yoast_head":"\nTatimet kontrollojn\u00eb turizmin 2026: Airbnb, Booking dhe TVSH 6%<\/title>\n<meta name=\"description\" content=\"Tatimet kontrollojn\u00eb Airbnb, Booking dhe TVSH 6% n\u00eb 2026. 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