Sipas nj\u00eb njoftimi zyrtar nga Drejtoria e P\u00ebrgjithshme e Tatimeve, \u00ebsht\u00eb b\u00ebr\u00eb publike p\u00ebr dokumenti dhe mbajtja e t\u00eb dh\u00ebnave nga tatimpaguesit e Biznesit t\u00eb Vog\u00ebl.<\/p>\n
Personi i tatuesh\u00ebm, subjekt i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl dhe i Tatimit mbi t\u00eb Ardhurat, kur kryen nj\u00eb furnizim mallrash apo sh\u00ebrbimesh, n\u00eb momentin e furnizimit, \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00eb t\u00eb thjesht\u00eb tatimore n\u00eb lidhje me at\u00eb furnizim p\u00ebr \u00e7do person t\u00eb tatuesh\u00ebm, q\u00eb merr furnizimin, p\u00ebrve\u00e7 rasteve kur, n\u00eb baz\u00eb t\u00eb legjislacionit tatimor n\u00eb fuqi, \u00ebsht\u00eb person i tatuesh\u00ebm i TVSH-s\u00eb dhe \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00eb me TVSH.<\/p>\n
Forma dhe p\u00ebrmbajtja e fatur\u00ebs s\u00eb thjesht\u00eb tatimore \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb ligjin \u201cP\u00ebr sistemin e taksave vendore\u201d, i ndryshuar, dhe n\u00eb udh\u00ebzimin n\u00eb zbatim t\u00eb k\u00ebtij ligji \u201cP\u00ebr Tatimin e Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl\u201d.<\/p>\n
P\u00ebr bler\u00ebsin, person i tatuesh\u00ebm, subjekt i \u00e7far\u00ebdolloj tatimi, kjo fatur\u00eb sh\u00ebrben si dokument justifikues p\u00ebr shpenzimet e zbritshme t\u00eb biznesit. Forma dhe p\u00ebrmbajtja e fatur\u00ebs s\u00eb thjesh\u00eb tatimore \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb ligjin “P\u00ebr sistemin e taksave vendore” dhe n\u00eb udh\u00ebzimin n\u00eb zbatim t\u00eb k\u00ebtij ligji. P\u00ebr bler\u00ebsin, person i tatuesh\u00ebm, subjekt i \u00e7far\u00ebdolloj tatimi, kjo fatur\u00eb sh\u00ebrben si dokument justifikues p\u00ebr shpenzimet e zbritshme t\u00eb biznesit.<\/p>\n
Personi i tatuesh\u00ebm, tatimpagues i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00eb t\u00eb thjesht\u00eb tatimore edhe p\u00ebr \u00e7do furnizim mallrash e sh\u00ebrbimesh t\u00eb kryer p\u00ebr organizatat jofitimprur\u00ebse, fondacionet, nj\u00ebsit\u00eb e zbatimit t\u00eb projekteve, entet publike komb\u00ebtare e vendore, organizatat politike dhe organet e tjera t\u00eb ngjashme me to, q\u00eb kryejn\u00eb veprimtari t\u00eb ndryshme.<\/p>\n
Personi i tatuesh\u00ebm shit\u00ebs me pakic\u00eb, tatimpagues i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, p\u00ebr \u00e7do shitje n\u00eb nj\u00ebsit\u00eb e shitjes me pakic\u00eb, t\u00eb kryer p\u00ebr individ\u00eb konsumator final\u00eb, \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb kupon tatimor me pajisje fiskale dhe n\u00eb munges\u00eb t\u00eb saj d\u00ebftes\u00eb tatimore.<\/p>\n
Kuponi tatimor, l\u00ebshohet nga t\u00eb gjith\u00eb personat e tatuesh\u00ebm, tatimpagues t\u00eb Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, t\u00eb cil\u00ebt sipas Vendimit t\u00eb K\u00ebshillit t\u00eb Ministrave nr. 781, dat\u00eb 14.11.2007, jan\u00eb t\u00eb detyruar t\u00eb ken\u00eb pajisje fiskale. Forma dhe p\u00ebrmbajtja e kuponit tatimor \u00ebsht\u00eb p\u00ebrcaktuar n\u00eb VKM nr. 781, dat\u00eb 14.11.2007.<\/p>\n
D\u00ebftesa tatimore, l\u00ebshohet nga t\u00eb gjith\u00eb personat e tatuesh\u00ebm shit\u00ebs me pakic\u00eb tatimpagues i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, t\u00eb cil\u00ebt nuk jan\u00eb t\u00eb pajisur kas\u00eb fiskale ose q\u00eb, sipas VKM nr.781, dat\u00eb 14.11.2007 nuk jan\u00eb t\u00eb detyruar t\u00eb ken\u00eb pajisje fiskale.<\/p>\n
Rolin e d\u00ebftes\u00ebs tatimore mund ta luajn\u00eb edhe dokumente t\u00eb tjera, t\u00eb miratuara me akte t\u00eb tjera ligjore apo n\u00ebnligjore, si p\u00ebr shembull: biletat e transportit t\u00eb udh\u00ebtar\u00ebve.<\/p>\n
Kuponi tatimor i l\u00ebshuar me pajisje fiskale dhe d\u00ebftesa tatimore nuk mund t\u00eb sh\u00ebrbejn\u00eb si dokumente justifikuese t\u00eb shpenzimeve t\u00eb zbritshme t\u00eb biznesit p\u00ebr bler\u00ebsin, p\u00ebrve\u00e7 rastit kur kuponi tatimor shoq\u00ebrohet edhe me fatur\u00eb t\u00eb thjesht\u00eb tatimore.<\/p>\n
Personi i tatuesh\u00ebm, tatimpagues i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, p\u00ebr \u00e7do l\u00ebvizje t\u00eb brendshme t\u00eb mallrave nga magazina n\u00eb magazine, nga magazina n\u00eb dyqan, apo anasjelltas, nga vendi i prodhimit n\u00eb magazin\u00eb apo nga vendi i prodhimit n\u00eb dyqan, \u00ebsht\u00eb i detyruar t\u00eb l\u00ebshoj\u00eb fatur\u00ebn e shoq\u00ebrimit t\u00eb mallit.<\/p>\n
P\u00ebr mallrat e importuara nga jasht\u00eb vendit, q\u00eb transportohen nga dogana ku zhdoganohet malli n\u00eb drejtim t\u00eb magazin\u00ebs se personit t\u00eb tatuesh\u00ebm importues, si dokument p\u00ebr l\u00ebvizjen e mallit do t\u00eb sh\u00ebrbej\u00eb deklarata doganore e importit e l\u00ebshuar nga administrata doganore, shoq\u00ebruar edhe me fatur\u00ebn e l\u00ebshuar nga furnitori i huaj i mallit.<\/p>\n
N\u00eb raste furnizimesh t\u00eb m\u00ebdha, ku p\u00ebr l\u00ebvizjen e mallit nga dogana n\u00eb magazin\u00ebn apo magazinat e personit t\u00eb tatuesh\u00ebm importues, k\u00ebrkohen disa mjete dhe ngarkesa transporti, si dokument p\u00ebr l\u00ebvizjen e mallit do te sh\u00ebrbej\u00eb nj\u00eb dokument shoq\u00ebrimi i mallit si fatura e shoq\u00ebrimit kur mund t\u00eb l\u00ebshohet nga importuesi p\u00ebr \u00e7do mjet transporti dhe p\u00ebr \u00e7do ngarkes\u00eb ose nj\u00eb dokument i l\u00ebshuar nga agjencia spedicionere ose agjencia doganore p\u00ebr \u00e7do mjet transporti dhe p\u00ebr \u00e7do ngarkes\u00eb, se bashku me nj\u00eb fotokopje t\u00eb deklarat\u00ebs doganore t\u00eb importit dhe t\u00eb fatur\u00ebs se l\u00ebshuar nga furnitori i huaj i mallit.<\/p>\n","protected":false},"excerpt":{"rendered":"
Sipas nj\u00eb njoftimi zyrtar nga Drejtoria e P\u00ebrgjithshme e Tatimeve, \u00ebsht\u00eb b\u00ebr\u00eb publike p\u00ebr dokumenti dhe mbajtja e t\u00eb dh\u00ebnave [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5464,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47,120],"tags":[],"class_list":["post-5463","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\/5463","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=5463"}],"version-history":[{"count":1,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5463\/revisions"}],"predecessor-version":[{"id":5465,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5463\/revisions\/5465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/5464"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5463"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5463"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5463"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}