{"id":43025,"date":"2026-05-12T09:53:58","date_gmt":"2026-05-12T09:53:58","guid":{"rendered":"https:\/\/alprofitconsult.al\/?p=43025"},"modified":"2026-05-12T09:58:37","modified_gmt":"2026-05-12T09:58:37","slug":"tatimi-ne-burim-mbi-qirane-udhezim-praktik-per-bizneset","status":"publish","type":"post","link":"https:\/\/alprofitconsult.al\/it\/tatimi-ne-burim-mbi-qirane-udhezim-praktik-per-bizneset\/","title":{"rendered":"Tatimi n\u00eb burim mbi qiran\u00eb: udh\u00ebzim praktik p\u00ebr bizneset"},"content":{"rendered":"

Kur biznesi paguan qira tek nj\u00eb individ, ligji shqiptar i tatimit mbi t\u00eb ardhurat e ngarkon qiramarr\u00ebsin me detyrimin q\u00eb t\u00eb mbaj\u00eb n\u00eb burim 15% t\u00eb qiras\u00eb<\/a> dhe t\u00eb derdh\u00eb at\u00eb \u00e7do muaj tek administrata tatimore. Qiradh\u00ebn\u00ebsi individ merr shum\u00ebn neto. Biznesi deklaron tatimin dhe e paguan at\u00eb si pjes\u00eb e detyrimeve tatimore.<\/p>\n\n\n\n

Ky detyrim nuk varet nga madh\u00ebsia e biznesit, as nga lloji i pron\u00ebs. Varet vet\u00ebm nga statusi i qiradh\u00ebn\u00ebsit. N\u00ebse qiradh\u00ebn\u00ebsi \u00ebsht\u00eb individ, biznesi ka detyrimin. N\u00ebse \u00ebsht\u00eb shoq\u00ebri tregtare, detyrimi nuk lind.<\/p>\n\n\n\n

Ky artikull shpjegon kur lind detyrimi, si llogaritet tatimi, \u00e7far\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb kontrata e qiras\u00eb, si b\u00ebhet deklarimi \u00e7do muaj dhe \u00e7far\u00eb ndodh kur afati humbet.<\/p>\n\n\n\n

Quadro giuridico<\/h2>\n\n\n\n

Detyrimi p\u00ebr t\u00eb mbajtur tatim mbi pagesat e qiras\u00eb drejtuar individ\u00ebve rregullohet nga Ligji Nr. 29\/2023 “P\u00ebr Tatimin mbi t\u00eb Ardhurat”,<\/a> i cili ka hyr\u00eb plot\u00ebsisht n\u00eb fuqi nga janari 2024. Ky ligj ka ndryshuar dhe konsoliduar t\u00eb gjith\u00eb kuadrin e tatimit mbi t\u00eb ardhurat, duke p\u00ebrfshir\u00eb edhe detyrimet e agjent\u00ebve t\u00eb mbajtjes s\u00eb tatimit n\u00eb burim.<\/p>\n\n\n\n

P\u00ebr t\u00eb ardhurat nga qiraja aplikohet norma e tatimit t\u00eb mbajtur n\u00eb burim prej 15%. Kjo norm\u00eb aplikohet mbi vler\u00ebn bruto t\u00eb qiras\u00eb, pra para \u00e7do zbritjeje.<\/p>\n\n\n\n

\u00c7mimet minimale t\u00eb qiras\u00eb p\u00ebr q\u00ebllime tatimore jan\u00eb vendosur me Vendimin e K\u00ebshillit t\u00eb Ministrave Nr. 469, dat\u00eb 3.6.2015<\/a>. Ky vendim p\u00ebrcakton \u00e7mimin minimal mujor p\u00ebr \u00e7do lloj prone dhe zon\u00eb dhe nuk lejon q\u00eb kontrata e qiras\u00eb t\u00eb parashikoj\u00eb vler\u00eb n\u00ebn k\u00ebt\u00eb minimum.<\/p>\n\n\n\n

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

Kur lind detyrimi<\/h2>\n\n\n\n

Kur qiramarr\u00ebsi \u00ebsht\u00eb biznes dhe qiradh\u00ebn\u00ebsi individ, biznesi ka detyrimin t\u00eb mbaj\u00eb 15% t\u00eb qiras\u00eb dhe ta derdhj\u00eb \u00e7do muaj tek administrata tatimore. Qiradh\u00ebn\u00ebsi merr shum\u00ebn neto.<\/p>\n\n\n\n

Ky detyrim ndryshon sipas statusit t\u00eb pal\u00ebve t\u00eb kontrat\u00ebs.<\/p>\n\n\n\n

Kur qiradh\u00ebn\u00ebsi \u00ebsht\u00eb shoq\u00ebri tregtare, qoft\u00eb sh.p.k. ose sh.a., tatimi n\u00eb burim nuk aplikohet. Shoq\u00ebria qiradh\u00ebn\u00ebse l\u00ebshon fatur\u00eb tatimore t\u00eb rregullt dhe paguan tatimin si pjes\u00eb e deklarat\u00ebs vjetore.<\/p>\n\n\n\n

Kur t\u00eb dyja pal\u00ebt jan\u00eb individ\u00eb, as qiramarr\u00ebsi nuk mban tatim. Qiradh\u00ebn\u00ebsi individ i p\u00ebrfshin k\u00ebto t\u00eb ardhura n\u00eb deklarat\u00ebn e tij individuale vjetore dhe paguan tatimin sipas totalit.<\/p>\n\n\n\n

Po n\u00ebse prona \u00ebsht\u00eb e juaja ? <\/h3>\n\n\n\n

Dy situata duken t\u00eb ngjashme por trajtohen krejt\u00ebsisht ndryshe.<\/p>\n\n\n\n

Kur jeni i regjistruar si person fizik tregtar dhe biznesin e ushtroni n\u00eb pron\u00ebn tuaj, nuk ka transaksion qiraje. I nj\u00ebjti rregull vlen edhe kur prona i takon nj\u00eb an\u00ebtari t\u00eb familjes tuaj q\u00eb figuron n\u00eb t\u00eb nj\u00ebjt\u00ebn certifikat\u00eb familjare. N\u00eb t\u00eb dyja rastet nuk lind as qira dhe as detyrim tatimor.<\/p>\n\n\n\n

Situata ndryshon thelb kur biznesi \u00ebsht\u00eb i regjistruar n\u00eb form\u00ebn e shoq\u00ebris\u00eb. Kur prona personale e administratorit ose e ortakut vihet n\u00eb dispozicion t\u00eb shoq\u00ebris\u00eb, detyrimi tatimor lind pavar\u00ebsisht n\u00ebse ka pages\u00eb qiraje apo jo. Edhe kur shoq\u00ebria e p\u00ebrdor pron\u00ebn pa paguar qira, ligji e trajton si transaksion qiraje me vler\u00eb minimale sipas \u00e7mimit referues t\u00eb vendosur me Vendimin e K\u00ebshillit t\u00eb Ministrave. Tatimi mbahet gjithsesi.<\/p>\n\n\n\n

Si llogaritet tatimi<\/h2>\n\n\n\n

Tatimi llogaritet si 15% e vler\u00ebs bruto t\u00eb qiras\u00eb t\u00eb r\u00ebn\u00eb dakord n\u00eb kontrat\u00eb.<\/p>\n\n\n\n

Vlera e qiras\u00eb nuk mund t\u00eb jet\u00eb n\u00ebn \u00e7mimin minimal t\u00eb vendosur nga Vendimi i K\u00ebshillit t\u00eb Ministrave Nr. 469\/2015.<\/a> \u00c7mimi minimal mujor p\u00ebr \u00e7do m\u00b2 sip\u00ebrfaqe llogaritet si 0.3% e \u00e7mimit t\u00eb shitjes p\u00ebr m\u00b2 t\u00eb nd\u00ebrtes\u00ebs. Kjo vler\u00eb ndryshon sipas llojit t\u00eb pron\u00ebs dhe zon\u00ebs gjeografike.<\/p>\n\n\n\n

P\u00ebr zyra dhe magazina, \u00e7mimi minimal mujor p\u00ebr m\u00b2 \u00ebsht\u00eb i barabart\u00eb me \u00e7mimin minimal t\u00eb apartamenteve t\u00eb banimit t\u00eb zon\u00ebs. P\u00ebr dyqane mallrash dhe sh\u00ebrbimesh, \u00e7mimi minimal \u00ebsht\u00eb dyfishi. Meq\u00eb kontrata nuk mund t\u00eb shkruaj\u00eb vler\u00eb n\u00ebn minimumin, tatimi llogaritet gjithmon\u00eb mbi vler\u00ebn e kontrat\u00ebs.<\/p>\n\n\n\n

Esempi<\/h3>\n\n\n\n
\n

Zyr\u00eb 50 m\u00b2 n\u00eb Tiran\u00eb, qira e kontrat\u00ebs 60,000 LEK muaj.
Tatimi: 60,000 \u00d7 15% = 9,000 LEK.
Qiradh\u00ebn\u00ebsi merr: 51,000 LEK.<\/p>\n\n\n\n

Magazin\u00eb 43.6 m\u00b2. \u00c7mimi minimal sipas Vendimit Nr. 469\/2015: 27,900 LEK muaj.
Tatimi: 27,900 \u00d7 15% = 4,185 LEK.
Qiradh\u00ebn\u00ebsi merr: 23,715 LEK.<\/p>\n\n\n\n

Dyqan 30 m\u00b2 n\u00eb Tiran\u00eb, qira 80,000 LEK muaj.
Tatimi: 80,000 \u00d7 15% = 12,000 LEK.
Qiradh\u00ebn\u00ebsi merr: 68,000 LEK.<\/p>\n<\/blockquote>\n\n\n\n

\u00c7far\u00eb duhet t\u00eb p\u00ebrmbaj\u00eb kontrata e qiras\u00eb<\/h2>\n\n\n\n

Kontrata e qiras\u00eb duhet t\u00eb identifikoj\u00eb qart\u00eb t\u00eb dyja pal\u00ebt, t\u00eb specifikoj\u00eb adres\u00ebn e pron\u00ebs, sip\u00ebrfaqen n\u00eb m\u00b2 dhe vler\u00ebn mujore t\u00eb qiras\u00eb. Vlera e qiras\u00eb nuk mund t\u00eb jet\u00eb n\u00ebn minimumin e vendosur me Vendimin Nr. 469\/2015.<\/a><\/p>\n\n\n\n

Seksioni tatimor i kontrat\u00ebs duhet t\u00eb specifikoj\u00eb vler\u00ebn bruto t\u00eb qiras\u00eb, tatimin e llogaritur si 15% e vler\u00ebs bruto, vler\u00ebn neto q\u00eb i kalon qiradh\u00ebn\u00ebsit, afatin dhe m\u00ebnyr\u00ebn e deklarimit tatimor dhe detyrimet e pal\u00ebve p\u00ebr dokumentimin e pages\u00ebs.<\/p>\n\n\n\n

A duhet t\u00eb jet\u00eb e noterizuar?<\/h3>\n\n\n\n

Kontrata e thjesht\u00eb me shkrim \u00ebsht\u00eb ligj\u00ebrisht e vlefshme, kur afati i qiras\u00eb nuk kalon nj\u00eb vit. Noterizimi \u00ebsht\u00eb i detyruesh\u00ebm kur afati i qiras\u00eb \u00ebsht\u00eb mbi nj\u00eb vit. Noter\u00ebt u d\u00ebrgojn\u00eb \u00e7do muaj administrat\u00ebs tatimore list\u00ebn e kontratave t\u00eb noterizuara t\u00eb qiras\u00eb. Kontrata e noterizuar krijon automatikisht gjurm\u00eb tek Drejtoria Rajonale Tatimore.<\/p>\n\n\n\n

Shkarko nj\u00eb shembull t\u00eb kontrat\u00ebs s\u00eb qiras\u00eb <\/p>\n\n\n\n

Kontrate_Qiraje_Model_AlProfit<\/a>Scarica<\/a><\/div>\n\n\n\n

<\/p>\n\n\n\n

Si b\u00ebhet deklarimi \u00e7do muaj<\/h2>\n\n\n\n

Biznesi deklaron dhe paguan tatimin e mbajtur mbi qiran\u00eb \u00e7do muaj, pa p\u00ebrjashtim. Afati \u00ebsht\u00eb data 20 e muajit pasardh\u00ebs. Qiraja e muajit maj deklarohet dhe paguhet deri m\u00eb 20 qershor.<\/p>\n\n\n\n

Deklarimi b\u00ebhet n\u00ebp\u00ebrmjet platform\u00ebs elektronike t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve. Seksioni i deklarat\u00ebs q\u00eb mbulon pagesat e qiras\u00eb drejtuar individ\u00ebve k\u00ebrkon plot\u00ebsimin e numrit personal t\u00eb identitetit t\u00eb qiradh\u00ebn\u00ebsit, emrit dhe mbiemrit, dat\u00ebs s\u00eb pages\u00ebs, vler\u00ebs bruto t\u00eb qiras\u00eb dhe tatimit t\u00eb llogaritur.<\/p>\n\n\n\n

N\u00ebse keni dy qiradh\u00ebn\u00ebs individ\u00eb, plot\u00ebsohet nga nj\u00eb rresht analitik p\u00ebr secilin.<\/p>\n\n\n\n

Kur nuk ka pagesa qiraje at\u00eb muaj<\/h3>\n\n\n\n

Deklarata dor\u00ebzohet edhe kur nuk ka pagesa qiraje at\u00eb muaj. Mosdeklarimi trajtohet si paraqitje me vones\u00eb dhe gjeneron gjob\u00eb automatike, pavar\u00ebsisht nga arsyeja.<\/p>\n\n\n\n

Kopja e deklarat\u00ebs p\u00ebr qiradh\u00ebn\u00ebsin<\/h3>\n\n\n\n

Pas dor\u00ebzimit t\u00eb deklarat\u00ebs, biznesi i d\u00ebrgon qiradh\u00ebn\u00ebsit individ kopjen e formularit. Me ndryshimet e Ligjit Nr. 29\/2023<\/a>, t\u00eb dh\u00ebnat e deklaruara integrohen automatikisht edhe n\u00eb deklarat\u00ebn vjetore individuale t\u00eb qiradh\u00ebn\u00ebsit. Administrata tatimore sheh tani t\u00eb dyja an\u00ebt e transaksionit.<\/p>\n\n\n\n

Integrimi funksionon vet\u00ebm kur numri personal i identitetit dhe emri i qiradh\u00ebn\u00ebsit jan\u00eb plot\u00ebsuar sakt\u00eb. T\u00eb dh\u00ebna t\u00eb gabuara prishin lidhjen automatike dhe krijojn\u00eb probleme q\u00eb duhen rregulluar me k\u00ebrkes\u00eb formale.<\/p>\n\n\n\n

P\u00ebr tu theksuar<\/h2>\n\n\n\n

Qiradh\u00ebn\u00ebsi k\u00ebrkon t\u00eb paguaj\u00eb tatimin vet\u00eb<\/h3>\n\n\n\n

Kjo marr\u00ebveshje ndodh shpesh, qiradh\u00ebn\u00ebsi individ k\u00ebrkon t\u00eb marr\u00eb qiran\u00eb e plot\u00eb dhe deklaron se tatimin e rregullon vet\u00eb. Marr\u00ebveshja mes pal\u00ebve nuk ka asnj\u00eb efekt ndaj administrat\u00ebs tatimore.<\/p>\n\n\n\n

Ligji shprehet qart\u00eb, biznesi qiramarr\u00ebs mban p\u00ebrgjegj\u00ebsin\u00eb ligjore p\u00ebr mbajtjen dhe derdhjen e tatimit. N\u00ebse tatimi nuk paguhet, gjoba dhe interesi bien mbi biznesin, jo mbi individin. Marr\u00ebveshja private mes pal\u00ebve nuk e zhvendos k\u00ebt\u00eb p\u00ebrgjegj\u00ebsi.<\/p>\n\n\n\n

Kur qiradh\u00ebn\u00ebsi nuk banon n\u00eb Shqip\u00ebri<\/h3>\n\n\n\n

N\u00ebse qiradh\u00ebn\u00ebsi individ ka rezidenc\u00eb tatimore jasht\u00eb Shqip\u00ebris\u00eb, tatimi mbahet gjithsesi me norm\u00eb 15%. Por n\u00ebse Shqip\u00ebria ka marr\u00ebveshje p\u00ebr shmangien e tatimit t\u00eb dyfisht\u00eb me shtetin ku qiradh\u00ebn\u00ebsi \u00ebsht\u00eb rezident tatimor, norma mund t\u00eb jet\u00eb e ndryshme ose zero.<\/p>\n\n\n\n

Shqip\u00ebria ka marr\u00ebveshje t\u00eb tilla me mbi 40 shtete, nd\u00ebr t\u00eb cilat Italia, Gjermania, Greqia, Turqia, Austria dhe Franca. P\u00ebr t\u00eb zbatuar norm\u00ebn e reduktuar, qiradh\u00ebn\u00ebsi duhet t\u00eb paraqes\u00eb certifikat\u00ebn zyrtare t\u00eb rezidenc\u00ebs tatimore nga shteti tjet\u00ebr. Pa k\u00ebt\u00eb dokument, norma 15% aplikohet pa diskutim.<\/p>\n\n\n\n

\n

Ogni volta che si verifica un cambiamento fiscale o finanziario che riguarda la tua attivit\u00e0, ti avvisiamo immediatamente via e-mail fornendoti una spiegazione chiara.<\/p>\n \n Invia notifiche gratuitamente\n <\/a>\n<\/div>\n\n\n\n

Afatet dhe penalitetet<\/h2>\n\n\n\n

Vonesa ose mosdeklarimi sjell gjob\u00eb sipas Ligjit Nr. 9920\/2008 “P\u00ebr Procedurat Tatimore”<\/a> dhe interes mbi tatimin e papaguar, duke llogaritur norm\u00ebn zyrtare t\u00eb interesit p\u00ebr \u00e7do dit\u00eb vones\u00eb.<\/p>\n\n\n\n

\n

Biznesi q\u00eb ka nuk ka mbajtur tatim mbi qiran\u00eb p\u00ebr 24 muaj me vler\u00eb 4,185 LEK muaj ka akumuluar 100,440 LEK tatim baz\u00eb. Me interesin dhe penalitetin e shtuar, totali kalon ndjesh\u00ebm 130,000 LEK p\u00ebr nj\u00eb kontrat\u00eb t\u00eb vetme qiraje.<\/p>\n<\/blockquote>\n\n\n\n

Biznesi q\u00eb rregullon situat\u00ebn me paraqitje deklaratash plot\u00ebsuese para kontrollit tatimor paguan tatimin e papaguar dhe interesin, por shpesh pa penalitetin e plot\u00eb. Biznesi q\u00eb e rregullon pas kontrollit gjendet me t\u00eb gjith\u00eb ekspozimin.<\/p>\n\n\n\n

Pse ka r\u00ebnd\u00ebsi t\u00eb veproni sakt\u00eb<\/h2>\n\n\n\n

Tatimi n\u00eb burim mbi qiran\u00eb \u00ebsht\u00eb nga ato detyrime mujore q\u00eb administrata tatimore i verifikon me leht\u00ebsi. Kontrata e qiras\u00eb ekziston si dokument. Noter\u00ebt raportojn\u00eb \u00e7do muaj. Integrimi i ri me deklarat\u00ebn vjetore individuale e b\u00ebn transparente nga t\u00eb dyja an\u00ebt.<\/p>\n\n\n\n

Kur kontabilisti i jasht\u00ebm menaxhon k\u00ebt\u00eb detyrim, deklarata dor\u00ebzohet \u00e7do muaj brenda afatit, t\u00eb dh\u00ebnat e qiradh\u00ebn\u00ebsit plot\u00ebsohen sakt\u00eb dhe nuk akumulohen interesa p\u00ebr detyrime q\u00eb mund t\u00eb evitoheshin leht\u00ebsisht.<\/p>\n\n\n\n

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

A duhet t\u00eb mbajm\u00eb tatim n\u00ebse qiradh\u00ebn\u00ebsi \u00ebsht\u00eb biznes?<\/h3>\n\n\n\n

Jo. Detyrimi lind vet\u00ebm kur qiradh\u00ebn\u00ebsi \u00ebsht\u00eb individ. Kur qiradh\u00ebn\u00ebsi \u00ebsht\u00eb biznes (person fizik ose shoq\u00ebri tregtare), tatimi n\u00eb burim mbi qiran\u00eb nuk aplikohet.<\/p>\n\n\n\n

\u00c7far\u00eb ndodh n\u00ebse kemi paguar qiran\u00eb pa mbajtur tatim p\u00ebr vite?<\/h3>\n\n\n\n

Situata mund t\u00eb rregullohet duke paraqitur deklarata plot\u00ebsuese dhe duke paguar tatimin e papaguar bashk\u00eb me interesin e akumuluar. Veprimtaria para kontrollit tatimor redukton ndjesh\u00ebm koston totale.<\/p>\n\n\n\n

A mbahet tatim edhe p\u00ebr qiran\u00eb e automjeteve?<\/h3>\n\n\n\n

Po, n\u00ebse qiradh\u00ebn\u00ebsi i automjetit \u00ebsht\u00eb individ. Ligji parashikon tatim p\u00ebr \u00e7do qiradh\u00ebnie drejtuar individit, jo vet\u00ebm p\u00ebr prona t\u00eb paluajtshme.<\/p>\n\n\n\n

N\u00ebse qiraja paguhet \u00e7do 6 muaj, si deklarohet?<\/h3>\n\n\n\n

Tatimi mbahet dhe deklarohet n\u00eb muajin e pages\u00ebs, mbi shum\u00ebn totale t\u00eb paguar. N\u00ebse keni paguar qiran\u00eb e 6 muajve n\u00eb janar, tatimi llogaritet mbi shum\u00ebn e plot\u00eb dhe deklarohet brenda dat\u00ebs 20 shkurt.<\/p>\n\n\n\n

Qiradh\u00ebn\u00ebsi k\u00ebrkon v\u00ebrtetim t\u00eb tatimit t\u00eb paguar. Si e sigurojm\u00eb?<\/h3>\n\n\n\n

Formulari i deklarimit nuk sh\u00ebrben vet\u00eb si v\u00ebrtetim zyrtar pa certifikimin e autoritetit tatimor kompetent. Certifikimi k\u00ebrkohet me k\u00ebrkes\u00eb formale pran\u00eb Drejtoris\u00eb Rajonale Tatimore.<\/p>\n\n\n\n

Si e di qiradh\u00ebn\u00ebsi n\u00ebse tatimi \u00ebsht\u00eb paguar sakt\u00eb?<\/h3>\n\n\n\n

Me ndryshimet e Ligjit Nr. 29\/2023<\/a>, t\u00eb dh\u00ebnat e deklaruara nga biznesi integrohen automatikisht n\u00eb deklarat\u00ebn vjetore individuale t\u00eb qiradh\u00ebn\u00ebsit. Qiradh\u00ebn\u00ebsi mund ta shikoj\u00eb direkt n\u00eb llogarin\u00eb e tij elektronike.<\/p>\n\n\n

E menaxhoni vet\u00eb tatimin mbi qiran\u00eb \u00e7do muaj?<\/h3>
<\/p>\n

AlProfit Consult e p\u00ebrfshin deklarimin mujor t\u00eb tatimit n\u00eb burim si pjes\u00eb e sh\u00ebrbimit t\u00eb kontabilitetit t\u00eb jasht\u00ebm. Deklarata dor\u00ebzohet \u00e7do muaj brenda afatit, me t\u00eb dh\u00ebna t\u00eb sakta t\u00eb qiradh\u00ebn\u00ebsit dhe pa akumulim interesash.<\/p>\n

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

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Oppure direttamente a: +355 69 323 2349<\/a>  \u00b7  info@alprofitconsult.al<\/a><\/p>\n

\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"

Kur biznesi paguan qira tek nj\u00eb individ, ligji shqiptar i tatimit mbi t\u00eb ardhurat e ngarkon qiramarr\u00ebsin me detyrimin q\u00eb t\u00eb mbaj\u00eb n\u00eb burim 15% t\u00eb qiras\u00eb dhe t\u00eb derdh\u00eb at\u00eb \u00e7do muaj tek administrata tatimore. Qiradh\u00ebn\u00ebsi individ merr shum\u00ebn neto. Biznesi deklaron tatimin dhe e paguan at\u00eb si pjes\u00eb e detyrimeve tatimore. Ky detyrim […]<\/p>\n","protected":false},"author":1,"featured_media":43027,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[61,344,100],"tags":[70,960,821,214,957,961,955,959,958,956,213,69,90],"class_list":["post-43025","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-finance-accounting","category-formate-udhezime","category-tatime","tag-alprofitconsult","tag-deklarim-tatimor","tag-detyrime-tatimore","tag-kontrate-qiraje","tag-ligji-29-2023-2","tag-person-fizik-tregtar","tag-qira-zyre","tag-sh-p-k","tag-tatim-i-mbajtur-ne-burim","tag-tatim-mbi-qirane","tag-tatim-ne-burim","tag-tatime","tag-tatimi-mbi-te-ardhurat"],"yoast_head":"\nTatimi n\u00eb burim mbi qiran\u00eb: udh\u00ebzim praktik p\u00ebr bizneset - AlProfit Consult<\/title>\n<meta name=\"description\" content=\"Biznesi paguan qira tek nj\u00eb individ? 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