{"id":5659,"date":"2019-01-07T09:56:23","date_gmt":"2019-01-07T09:56:23","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=5659"},"modified":"2019-01-07T09:56:23","modified_gmt":"2019-01-07T09:56:23","slug":"ndryshimet-kryesore-te-paketes-fiskale-2019","status":"publish","type":"post","link":"https:\/\/prodhuesit.org\/en\/ndryshimet-kryesore-te-paketes-fiskale-2019\/","title":{"rendered":"Ndryshimet kryesore t\u00eb paket\u00ebs fiskale 2019"},"content":{"rendered":"<div class=\"tekst\">\n<p><span style=\"color: #000000;\">M\u00eb dat\u00eb 1 janar 2019, ka hyr\u00eb n\u00eb fuqi n\u00eb fuqi paketa e re fiskale.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ndryshimet kryesore ligjore kan\u00eb t\u00eb b\u00ebjn\u00eb kryesisht me:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Procedurat Tatimore<\/span><\/li>\n<li><span style=\"color: #000000;\">Tatimin mbi t\u00eb Ardhurat<\/span><\/li>\n<li><span style=\"color: #000000;\">Tatimin mbi Vler\u00ebn e Shtuar<\/span><\/li>\n<li><span style=\"color: #000000;\">Taksat Komb\u00ebtare.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Konkretisht:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>PROCEDURAT TATIMORE<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Nj\u00eb person fizik me t\u00eb nj\u00ebjtin num\u00ebr t\u00eb identifikimit personal regjistrohet vet\u00ebm nj\u00eb her\u00eb nga Qendra Komb\u00ebtare e Biznesit. Atij i lind e drejta t\u00eb regjistrohet dhe t\u00eb pajiset me nj\u00eb NIPT\/NUIS t\u00eb ri nga QKB vet\u00ebm pas \u00e7regjistrimit t\u00eb NIPT-it\/NUIS-it ekzistues.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Tatimpaguesit, t\u00eb cil\u00ebt do t\u00eb aplikojn\u00eb n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit p\u00ebr t\u00eb kaluar n\u00eb status pasiv do t\u00eb duhet q\u00eb m\u00eb par\u00eb t\u00eb ken\u00eb paguar t\u00eb gjitha detyrimet tatimore.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Parashikohen penalitete, si p\u00ebr shit\u00ebsin ashtu edhe p\u00ebr bler\u00ebsin, n\u00ebse kryejn\u00eb transaksione me subjekte n\u00eb statusin \u201cPasiv\u201d.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Njoftimi dhe k\u00ebrkesa p\u00ebr t\u00eb paguar mund t\u00eb b\u00ebhet edhe n\u00eb rrug\u00eb elektronike.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">Nuk \u00ebsht\u00eb m\u00eb detyrim pagesa e kamat\u00ebvones\u00ebs, n\u00eb rastet e apelimit\/ankimimit.<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #000000;\">N\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba zbritet me 30%.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>TATIMI MBI TE ARDHURAT<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Tatimi mbi pagat:<\/em><\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">0%\u00a0 \u00a0\u00a0p\u00ebr pag\u00ebn mujore bruto deri 30,000 lek\u00eb;<\/span><\/p>\n<p><span style=\"color: #000000;\">13%\u00a0 p\u00ebr pag\u00ebn mujore bruto mbi 30,000 &#8211; 150,000 lek\u00eb<\/span><\/p>\n<p><span style=\"color: #000000;\">23%\u00a0 p\u00ebr pag\u00ebn mujore bruto mbi 150,000 lek\u00eb<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Burimi i t\u00eb ardhurave:<\/em><\/strong> Do t\u00eb konsiderohen t\u00eb ardhura me burim n\u00eb Shqip\u00ebri edhe t\u00eb ardhurat e nj\u00eb personi jorezident, t\u00eb p\u00ebrftuara si rezultat i sh\u00ebrbimeve t\u00eb kryera p\u00ebr nj\u00eb person rezident.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Tatimi mbi Fitimin:<\/em><\/strong> Tatimit mbi Fitimin do t&#8217;i n\u00ebnshtrohet edhe \u00e7do person jorezident, q\u00eb nuk \u00ebsht\u00eb i regjistruar sipas legjislacionit shqiptar dhe nuk i n\u00ebnshtrohet Tatimit mbi t\u00eb Ardhurat.<\/span><\/p>\n<p><span style=\"color: #000000;\">Personi joresident, duhet t\u00eb p\u00ebrgatis\u00eb nj\u00eb deklarat\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme, e cila duhet dor\u00ebzuar brenda dat\u00ebs 31 mars t\u00eb vitit pasues.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Shpenzime t\u00eb panjohura: <\/em><\/strong>Do t\u00eb konsiderohen t\u00eb panjohura shpenzimet p\u00ebr dieta q\u00eb tejkalojn\u00eb 50% t\u00eb fondit t\u00eb pag\u00ebs bruto vjetore.<\/span><\/p>\n<p><span style=\"color: #000000;\"><em><strong>Tatimi mbi Dividentin: <\/strong><\/em>Do t\u00eb aplikohet shkalla tatimore 8% p\u00ebr fitimet e pashp\u00ebrndara t\u00eb realizuara n\u00eb vitet 2018 e m\u00eb par\u00eb, p\u00ebrfshir\u00eb rezervat dhe fitimet e kapitalizuara, me kushtin q\u00eb:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">tatimi q\u00eb i p\u00ebrket fitimeve t\u00eb pashp\u00ebrndara t\u00eb viteve 2017 e m\u00eb par\u00eb, t\u00eb paguhet brenda dat\u00ebs 30 shtator 2019;<\/span><\/li>\n<li><span style=\"color: #000000;\">tatimi p\u00ebr divitdentin p\u00ebr fitimin e vitit 2018 t\u00eb paguhet brenda dat\u00ebs 20 gusht 2019.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Kujdes!\u00a0<\/strong>N\u00eb rast se nuk zbatohen kushtet e m\u00ebsip\u00ebrme \u00a0tatimpaguesi do t\u00eb paguaj\u00eb 15% tatim mbi dividetin.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>TATIMI MBI VLER\u00cbN E SHTUAR <\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">Ka ndryshime n\u00eb shkall\u00ebt tatimore n\u00eb mas\u00ebn:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">6% p\u00ebr furnizimet e sh\u00ebrbimit t\u00eb reklamave nga media audiovizive;<\/span><\/li>\n<li><span style=\"color: #000000;\">6% p\u00ebr furnizimin e mjeteve t\u00eb transportit publik t\u00eb udh\u00ebtar\u00ebve me kapacitet 9+1 vende ose me shum\u00eb, me motor elektrik, deri n\u00eb 31\/12\/2021. Nga data 1\/1\/2022 shkalla tatimore b\u00ebhet 10%.<\/span><\/li>\n<li><span style=\"color: #000000;\">6% p\u00ebr furnizimin e librave t\u00eb \u00e7do lloji.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong><em>N\u00ebnkontraktor\u00ebt e Regjimit t\u00eb P\u00ebrpunimit Aktiv<\/em><\/strong><strong>:<\/strong> Do t\u00eb aplikohet shkall\u00eb tatimore 0%, p\u00ebr furnizimin e sh\u00ebrbimeve t\u00eb p\u00ebrpunimit t\u00eb mallrave joshqiptare t\u00eb destinuara p\u00ebr t\u2019u rieksportuar, nga personat e tatuesh\u00ebm t\u00eb autorizuar dhe<strong> n\u00ebnkontraktor\u00ebt e tyre<\/strong>, mbi baz\u00ebn e dispozitave q\u00eb parashikon Kodi Doganor, p\u00ebr operacionet n\u00ebn regjimin e p\u00ebrpunimit aktiv.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong><em>Norma e kompensimit t\u00eb fermer\u00ebve<\/em><\/strong><em>: <\/em>Do t\u00eb aplikohet norma prej 6%, p\u00ebr kompensimin e fermer\u00ebve.<\/span><\/p>\n<p><span style=\"color: #000000;\"><em><strong>P\u00ebrjashtimet nga TVSH-ja: <\/strong><\/em>List\u00ebs s\u00eb p\u00ebrjashtimeve nga TVSH-ja i shtohen:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">furnizimi i makinave bujq\u00ebsore;<\/span><\/li>\n<li><span style=\"color: #000000;\">furnizimi i inputeve bujq\u00ebsore;<\/span><\/li>\n<li><span style=\"color: #000000;\">furnizimi i sh\u00ebrbimeve veterinare, me p\u00ebrjashtim t\u00eb atyre p\u00ebr kafsh\u00ebt sht\u00ebpiake;<\/span><\/li>\n<li><span style=\"color: #000000;\">importimi i l\u00ebnd\u00ebve t\u00eb para q\u00eb p\u00ebrdoren p\u00ebr prodhimin e barnave.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>TAKSAT KOMB\u00cbTARE <\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Taksa e materialeve\/artikujve plastik\u00eb dhe e ambalazheve plastike t\u00eb importuara n\u00eb mas\u00ebn 35 lek\u00eb\/kg, me p\u00ebrjashtim t\u00eb l\u00ebnd\u00ebve t\u00eb para n\u00eb forma primare.<\/span><\/li>\n<li><span style=\"color: #000000;\">Taksa e ambalazheve prej qelqi p\u00ebr ambalazhet e importuara dhe t\u00eb prodhuara n\u00eb vend, n\u00eb mas\u00ebn 5 lek\u00eb\/kg<\/span><\/li>\n<li><span style=\"color: #000000;\">Taksa e l\u00ebnd\u00ebve t\u00eb para n\u00eb form\u00eb primare t\u00eb importuar dhe q\u00eb p\u00ebrdoret p\u00ebr prodhimin n\u00eb vend t\u00eb produkteve t\u00eb plastik\u00ebs, n\u00eb mas\u00ebn 25 lek\u00eb\/kg<\/span><\/li>\n<\/ul>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>M\u00eb dat\u00eb 1 janar 2019, ka hyr\u00eb n\u00eb fuqi n\u00eb fuqi paketa e re fiskale. Ndryshimet kryesore ligjore kan\u00eb t\u00eb b\u00ebjn\u00eb kryesisht me: Procedurat Tatimore Tatimin mbi t\u00eb Ardhurat Tatimin mbi Vler\u00ebn e Shtuar Taksat Komb\u00ebtare. Konkretisht: PROCEDURAT TATIMORE Nj\u00eb person fizik me t\u00eb nj\u00ebjtin num\u00ebr t\u00eb identifikimit personal regjistrohet vet\u00ebm nj\u00eb her\u00eb nga Qendra Komb\u00ebtare e Biznesit. Atij i lind e drejta t\u00eb regjistrohet dhe t\u00eb pajiset me nj\u00eb NIPT\/NUIS t\u00eb ri nga QKB vet\u00ebm pas \u00e7regjistrimit t\u00eb NIPT-it\/NUIS-it ekzistues. Tatimpaguesit, t\u00eb cil\u00ebt do t\u00eb aplikojn\u00eb n\u00eb Qendr\u00ebn Komb\u00ebtare t\u00eb Biznesit p\u00ebr t\u00eb kaluar n\u00eb status pasiv do t\u00eb duhet q\u00eb m\u00eb par\u00eb t\u00eb ken\u00eb paguar t\u00eb gjitha detyrimet tatimore. Parashikohen penalitete, si p\u00ebr shit\u00ebsin ashtu edhe p\u00ebr bler\u00ebsin, n\u00ebse kryejn\u00eb transaksione me subjekte n\u00eb statusin \u201cPasiv\u201d. Njoftimi dhe k\u00ebrkesa p\u00ebr t\u00eb paguar mund t\u00eb b\u00ebhet edhe n\u00eb rrug\u00eb elektronike. Nuk \u00ebsht\u00eb m\u00eb detyrim pagesa e kamat\u00ebvones\u00ebs, n\u00eb rastet e apelimit\/ankimimit. N\u00ebse tatimpaguesi pranon vler\u00ebsimin tatimor dhe e paguan detyrimin, gjoba zbritet me 30%. TATIMI MBI TE ARDHURAT Tatimi mbi pagat: 0%\u00a0 \u00a0\u00a0p\u00ebr pag\u00ebn mujore bruto deri 30,000 lek\u00eb; 13%\u00a0 p\u00ebr pag\u00ebn mujore bruto mbi 30,000 &#8211; 150,000 lek\u00eb 23%\u00a0 p\u00ebr pag\u00ebn mujore bruto mbi 150,000 lek\u00eb Burimi i t\u00eb ardhurave: Do t\u00eb konsiderohen t\u00eb ardhura me burim n\u00eb Shqip\u00ebri edhe t\u00eb ardhurat e nj\u00eb personi jorezident, t\u00eb p\u00ebrftuara si rezultat i sh\u00ebrbimeve t\u00eb kryera p\u00ebr nj\u00eb person rezident. Tatimi mbi Fitimin: Tatimit mbi Fitimin do t&#8217;i n\u00ebnshtrohet edhe \u00e7do person jorezident, q\u00eb nuk \u00ebsht\u00eb i regjistruar sipas legjislacionit shqiptar dhe nuk i n\u00ebnshtrohet Tatimit mbi t\u00eb Ardhurat. Personi joresident, duhet t\u00eb p\u00ebrgatis\u00eb nj\u00eb deklarat\u00eb t\u00eb t\u00eb ardhurave t\u00eb tatueshme, e cila duhet dor\u00ebzuar brenda dat\u00ebs 31 mars t\u00eb vitit pasues. Shpenzime t\u00eb panjohura: Do t\u00eb konsiderohen t\u00eb panjohura shpenzimet p\u00ebr dieta q\u00eb tejkalojn\u00eb 50% t\u00eb fondit t\u00eb pag\u00ebs bruto vjetore. Tatimi mbi Dividentin: Do t\u00eb aplikohet shkalla tatimore 8% p\u00ebr fitimet e pashp\u00ebrndara t\u00eb realizuara n\u00eb vitet 2018 e m\u00eb par\u00eb, p\u00ebrfshir\u00eb rezervat dhe fitimet e kapitalizuara, me kushtin q\u00eb: tatimi q\u00eb i p\u00ebrket fitimeve t\u00eb pashp\u00ebrndara t\u00eb viteve 2017 e m\u00eb par\u00eb, t\u00eb paguhet brenda dat\u00ebs 30 shtator 2019; tatimi p\u00ebr divitdentin p\u00ebr fitimin e vitit 2018 t\u00eb paguhet brenda dat\u00ebs 20 gusht 2019. Kujdes!\u00a0N\u00eb rast se nuk zbatohen kushtet e m\u00ebsip\u00ebrme \u00a0tatimpaguesi do t\u00eb paguaj\u00eb 15% tatim mbi dividetin. TATIMI MBI VLER\u00cbN E SHTUAR Ka ndryshime n\u00eb shkall\u00ebt tatimore n\u00eb mas\u00ebn: 6% p\u00ebr furnizimet e sh\u00ebrbimit t\u00eb reklamave nga media audiovizive; 6% p\u00ebr furnizimin e mjeteve t\u00eb transportit publik t\u00eb udh\u00ebtar\u00ebve me kapacitet 9+1 vende ose me shum\u00eb, me motor elektrik, deri n\u00eb 31\/12\/2021. Nga data 1\/1\/2022 shkalla tatimore b\u00ebhet 10%. 6% p\u00ebr furnizimin e librave t\u00eb \u00e7do lloji. N\u00ebnkontraktor\u00ebt e Regjimit t\u00eb P\u00ebrpunimit Aktiv: Do t\u00eb aplikohet shkall\u00eb tatimore 0%, p\u00ebr furnizimin e sh\u00ebrbimeve t\u00eb p\u00ebrpunimit t\u00eb mallrave joshqiptare t\u00eb destinuara p\u00ebr t\u2019u rieksportuar, nga personat e tatuesh\u00ebm t\u00eb autorizuar dhe n\u00ebnkontraktor\u00ebt e tyre, mbi baz\u00ebn e dispozitave q\u00eb parashikon Kodi Doganor, p\u00ebr operacionet n\u00ebn regjimin e p\u00ebrpunimit aktiv. Norma e kompensimit t\u00eb fermer\u00ebve: Do t\u00eb aplikohet norma prej 6%, p\u00ebr kompensimin e fermer\u00ebve. P\u00ebrjashtimet nga TVSH-ja: List\u00ebs s\u00eb p\u00ebrjashtimeve nga TVSH-ja i shtohen: furnizimi [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5660,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[72],"tags":[],"class_list":["post-5659","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\/5659","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=5659"}],"version-history":[{"count":0,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/posts\/5659\/revisions"}],"wp:attachment":[{"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/media?parent=5659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/categories?post=5659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/prodhuesit.org\/en\/wp-json\/wp\/v2\/tags?post=5659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}