{"id":4508,"date":"2017-11-20T14:40:06","date_gmt":"2017-11-20T14:40:06","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=4508"},"modified":"2019-04-16T13:41:45","modified_gmt":"2019-04-16T13:41:45","slug":"deklarimi-per-regjimin-e-perpunimit-aktiv-fason-dhe-kriteret-e-statusit-eksportues-me-risk-zero","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=4508","title":{"rendered":"Deklarimi p\u00ebr regjimin e p\u00ebrpunimit aktiv (fason) dhe kriteret e statusit \u201ceksportues me risk zero\u201d"},"content":{"rendered":"<p>Lidhur me rubrik\u00ebn e deklarimit t\u00eb TVSH-s\u00eb p\u00ebr subjektet q\u00eb i n\u00ebnshtrohen\u00a0<strong>regjimit t\u00eb p\u00ebrpunimit aktiv Administrata Tatimore sqaron se:\u00a0<\/strong><\/p>\n<p>Bazuar n\u00eb Ligjin nr.92\/2014, dat\u00eb 24.07.2014 \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d i ndryshuar, neni 57 \u201cEksportet\u201d, pika \u201c\u00e7\u201d dhe Udh\u00ebzimin Nr.6 dat\u00eb 30.01.2015 \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb\u201d i ndryshuar, neni 48 \u00ebsht\u00eb p\u00ebrcaktuar krahas t\u00eb tjerave se, konsiderohen furnizime me shkall\u00eb zero t\u00eb TVSH-s\u00eb transaksionet e eksportit q\u00eb kan\u00eb t\u00eb b\u00ebjn\u00eb me f<em>urnizimin e sh\u00ebrbimeve q\u00eb konsistojn\u00eb n\u00eb punime mbi mallra t\u00eb luajtshme t\u00eb<\/em><em>\u00a0importuara p\u00ebr t\u2019u b\u00ebr\u00eb atyre punime n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb dhe t\u00eb d\u00ebrguara apo t\u00eb transportuara s\u00ebrish jasht\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb nga furnizuesi i sh\u00ebrbimit apo nga destinuesi i sh\u00ebrbimeve, t\u00eb cil\u00ebt nuk jan\u00eb vendosur n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb ose p\u00ebr llogari t\u00eb tyre.<\/em><em>\u00a0<\/em><\/p>\n<p>P\u00ebrpunuesi asnj\u00ebher\u00eb nuk duhet t\u00eb b\u00ebhet pronar i materialeve t\u00eb sjella nga porosit\u00ebsi sepse importet e kryera (materiale, l\u00ebnd\u00eb e par\u00eb, mallra gjys\u00ebm t\u00eb gatshme) jan\u00eb importe t\u00eb natyr\u00ebs jo tregtare, t\u00eb cilat rieksportohen n\u00eb fom\u00ebn e gjysm\u00ebproduktit ose produktit t\u00eb gatsh\u00ebm, t\u00eb shoq\u00ebruara me fatur\u00eb p\u00ebr pun\u00ebn e kryer e cila i bashk\u00ebngjitet deklarat\u00ebs doganore t\u00eb ri-eksportit t\u00eb k\u00ebtyre mallrave dhe kjo fatur\u00eb deklarohet n\u00eb librat e shitjes n\u00eb rubrik\u00ebn\u00a0<strong>\u201cfurnizime me shkall\u00eb 0%\u201d.<\/strong><\/p>\n<p>P\u00ebr sa i p\u00ebrket p\u00ebrfitimit t\u00eb statusit t\u00eb\u00a0<strong>eksportuesit me risk zero t\u00eb shoq\u00ebrive fason<\/strong>, k\u00ebto t\u00eb fundit duhet plot\u00ebsojn\u00eb nj\u00ebkoh\u00ebsisht kriteret e m\u00ebposhtme:<\/p>\n<ul>\n<li>Vlera e eksporteve t\u00eb kryera n\u00eb periudh\u00ebn\/at tatimore, p\u00ebr t\u00eb cil\u00ebn\/at k\u00ebrkohet rimbursim, \u00ebsht\u00eb m\u00eb shum\u00eb se 70% e vler\u00ebs s\u00eb p\u00ebrgjithshme t\u00eb shitjeve, p\u00ebrfshir\u00eb eksportet<\/li>\n<li>Kan\u00eb aktivitet eksportues mbi 1vit;<\/li>\n<li>Paraqesin si dokument prove t\u00eb kryerjes s\u00eb eksportit deklarat\u00ebn doganore t\u00eb eksportit, l\u00ebshuar sipas legjislacionit doganor n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb;<\/li>\n<li>Nuk kan\u00eb detyrime t\u00eb papaguara t\u00eb kontributeve t\u00eb sigurimeve shoq\u00ebrore dhe sh\u00ebndet\u00ebsore.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Lidhur me rubrik\u00ebn e deklarimit t\u00eb TVSH-s\u00eb p\u00ebr subjektet q\u00eb i n\u00ebnshtrohen\u00a0regjimit t\u00eb p\u00ebrpunimit aktiv Administrata Tatimore sqaron se:\u00a0 Bazuar<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":4509,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47,120],"tags":[],"class_list":["post-4508","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-njoftime","category-tryeza-pune"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4508","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4508"}],"version-history":[{"count":1,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4508\/revisions"}],"predecessor-version":[{"id":4510,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/4508\/revisions\/4510"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/4509"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4508"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4508"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4508"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}