{"id":4827,"date":"2018-03-01T09:02:03","date_gmt":"2018-03-01T09:02:03","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=4827"},"modified":"2018-03-01T09:02:03","modified_gmt":"2018-03-01T09:02:03","slug":"drejtoria-e-pergjithshme-e-tatimeve-njofton-ne-skemen-e-tvsh-se-per-biznesin-e-vogel-do-te-perfshihet-dhe-flete-inventari-per-gjendjen-e-mallrave-dhe-materialeve-te-blera-me-tvsh","status":"publish","type":"post","link":"https:\/\/prodhuesit.org\/en\/drejtoria-e-pergjithshme-e-tatimeve-njofton-ne-skemen-e-tvsh-se-per-biznesin-e-vogel-do-te-perfshihet-dhe-flete-inventari-per-gjendjen-e-mallrave-dhe-materialeve-te-blera-me-tvsh\/","title":{"rendered":"Drejtoria e P\u00ebrgjithshme e Tatimeve njofton: N\u00eb skem\u00ebn e TVSH-s\u00eb p\u00ebr biznesin e vog\u00ebl do t\u00eb p\u00ebrfshihet dhe &#8220;Flet\u00eb Inventari&#8221; p\u00ebr gjendjen e mallrave dhe materialeve t\u00eb blera me TVSH."},"content":{"rendered":"<p>Sipas nj\u00eb njoftimi zyrtar nga DPT, tatimpaguesit e biznesit t\u00eb vog\u00ebl me xhiro mbi 2 000 000 lek deri n\u00eb 5 000 000 lek, t\u00eb cil\u00ebt bazuar n\u00eb ligjin nr.107\/2017, \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr.92\/2014\u201d, &#8220;P\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, t\u00eb ndryshuar, VKM nr.953, dat\u00eb 29.12.2014, t\u00eb K\u00ebshillit t\u00eb Ministrave \u201cP\u00ebr Dispozitat Zbatuese t\u00eb ligjit nr.92\/2014, \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar\u201d, neni 11, duke nisur nga data 1 Prill 2018, do t\u00eb p\u00ebrfshihen n\u00eb skem\u00ebn e TVSH-s\u00eb, duhet q\u00eb krahas masave organizative q\u00eb duhet t\u00eb nd\u00ebrmarrin, do t\u00eb raportojn\u00eb edhe inventarin e gjendjes stok t\u00eb mallrave deri n\u00eb dat\u00ebn 31 Mars 2018, t\u00eb bler\u00eb me fatur\u00eb me TVSH jo m\u00eb par\u00eb se 12 muaj.<\/p>\n<p>P\u00ebr k\u00ebt\u00eb arsye, duhet t\u00eb mbahet parasysh sa m\u00eb posht\u00eb:<\/p>\n<ul>\n<li>t\u00eb p\u00ebrpilohet lista e mallrave stok t\u00eb specifikuar n\u00eb sasi dhe n\u00eb vler\u00eb, ku t\u00eb evidentohet data e regjistrimit t\u00eb stoqeve, sipas formularit bashk\u00ebngjitur k\u00ebtij njoftimi;<\/li>\n<li>\u00e7do mall i p\u00ebrfshir\u00eb n\u00eb inventar, duhet t\u00eb jet\u00eb i justifikuar me fatur\u00eb tatimore t\u00eb blerjes me TVSH, i bler\u00eb jo m\u00eb par\u00eb se 12 muaj nga data e deklarimit t\u00eb inventarit, dhe t\u00eb jen\u00eb t\u00eb regjistruara n\u00eb librat e tatimpaguesit. Periudha e faturave t\u00eb deklaruara n\u00eb inventar \u00ebsht\u00eb\u00a0data 01 Prill 2017 deri n\u00eb 31 Mars 2018. K\u00ebto fatura i bashk\u00ebngjiten inventarit;<\/li>\n<li>inventari, duhet t\u00eb dor\u00ebzohet n\u00eb drejtorin\u00eb rajonale, n\u00eb momentin e regjistrimit n\u00eb regjimin normal t\u00eb TVSH-s\u00eb, brenda\u00a0dat\u00ebs 30 Prill 2018. Nj\u00eb kopje t\u00eb k\u00ebtij inventari tatimpaguesi e ngarkon edhe n\u00eb e-filing.<\/li>\n<\/ul>\n<p>Gjithashtu t\u00eb gjith\u00eb k\u00ebta tatimpagues, duhet t\u00eb pajisjen me blloqe tatimore me TVSH, t\u00eb cilat duhet t\u00eb t\u00ebrhiqen pran\u00eb Drejtorive Rajonale Tatimore ku jan\u00eb regjistruar.<\/p>\n<p>Dokumenta ndihm\u00ebse:\u00a0<strong>Flete inventari p\u00ebr mallrat me Tvsh kur BV regjistrohet n\u00eb Tvsh<\/strong><\/p>","protected":false},"excerpt":{"rendered":"<p>Sipas nj\u00eb njoftimi zyrtar nga DPT, tatimpaguesit e biznesit t\u00eb vog\u00ebl me xhiro mbi 2 000 000 lek deri n\u00eb 5 000 000 lek, t\u00eb cil\u00ebt bazuar n\u00eb ligjin nr.107\/2017, \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb ligjin nr.92\/2014\u201d, &#8220;P\u00ebr tatimin mbi vler\u00ebn e shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb&#8221;, t\u00eb ndryshuar, VKM nr.953, dat\u00eb 29.12.2014, t\u00eb K\u00ebshillit t\u00eb Ministrave \u201cP\u00ebr Dispozitat Zbatuese t\u00eb ligjit nr.92\/2014, \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d, t\u00eb ndryshuar\u201d, neni 11, duke nisur nga data 1 Prill 2018, do t\u00eb p\u00ebrfshihen n\u00eb skem\u00ebn e TVSH-s\u00eb, duhet q\u00eb krahas masave organizative q\u00eb duhet t\u00eb nd\u00ebrmarrin, do t\u00eb raportojn\u00eb edhe inventarin e gjendjes stok t\u00eb mallrave deri n\u00eb dat\u00ebn 31 Mars 2018, t\u00eb bler\u00eb me fatur\u00eb me TVSH jo m\u00eb par\u00eb se 12 muaj. P\u00ebr k\u00ebt\u00eb arsye, duhet t\u00eb mbahet parasysh sa m\u00eb posht\u00eb: t\u00eb p\u00ebrpilohet lista e mallrave stok t\u00eb specifikuar n\u00eb sasi dhe n\u00eb vler\u00eb, ku t\u00eb evidentohet data e regjistrimit t\u00eb stoqeve, sipas formularit bashk\u00ebngjitur k\u00ebtij njoftimi; \u00e7do mall i p\u00ebrfshir\u00eb n\u00eb inventar, duhet t\u00eb jet\u00eb i justifikuar me fatur\u00eb tatimore t\u00eb blerjes me TVSH, i bler\u00eb jo m\u00eb par\u00eb se 12 muaj nga data e deklarimit t\u00eb inventarit, dhe t\u00eb jen\u00eb t\u00eb regjistruara n\u00eb librat e tatimpaguesit. Periudha e faturave t\u00eb deklaruara n\u00eb inventar \u00ebsht\u00eb\u00a0data 01 Prill 2017 deri n\u00eb 31 Mars 2018. K\u00ebto fatura i bashk\u00ebngjiten inventarit; inventari, duhet t\u00eb dor\u00ebzohet n\u00eb drejtorin\u00eb rajonale, n\u00eb momentin e regjistrimit n\u00eb regjimin normal t\u00eb TVSH-s\u00eb, brenda\u00a0dat\u00ebs 30 Prill 2018. Nj\u00eb kopje t\u00eb k\u00ebtij inventari tatimpaguesi e ngarkon edhe n\u00eb e-filing. Gjithashtu t\u00eb gjith\u00eb k\u00ebta tatimpagues, duhet t\u00eb pajisjen me blloqe tatimore me TVSH, t\u00eb cilat duhet t\u00eb t\u00ebrhiqen pran\u00eb Drejtorive Rajonale Tatimore ku jan\u00eb regjistruar. Dokumenta ndihm\u00ebse:\u00a0Flete inventari p\u00ebr mallrat me Tvsh kur BV regjistrohet n\u00eb Tvsh<\/p>","protected":false},"author":1,"featured_media":4188,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-4827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-njoftime"],"_links":{"self":[{"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/posts\/4827","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/comments?post=4827"}],"version-history":[{"count":0,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/posts\/4827\/revisions"}],"wp:attachment":[{"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/media?parent=4827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/categories?post=4827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/tags?post=4827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}