{"id":5546,"date":"2018-11-06T11:36:51","date_gmt":"2018-11-06T11:36:51","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=5546"},"modified":"2018-11-06T11:39:29","modified_gmt":"2018-11-06T11:39:29","slug":"kuponi-tatimor-i-leshuar-nepermjet-pajisjeve-fiskale-dhe-detyrimi-per-perdorimin-e-tyre","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=5546","title":{"rendered":"Kuponi tatimor i l\u00ebshuar n\u00ebp\u00ebrmjet pajisjeve fiskale dhe detyrimi p\u00ebr p\u00ebrdorimin e tyre"},"content":{"rendered":"

Drejtoria e P\u00ebrgjithshme e Tatimeve n\u00ebp\u00ebrmjet rubrik\u00ebs “Tatimet K\u00ebshillojn\u00eb”, ka publikuar informacion n\u00eb lidhje me\u00a0“Kuponi tatimor i l\u00ebshuar n\u00ebp\u00ebrmjet pajisjeve fiskale dhe detyrimi p\u00ebr p\u00ebrdorimin e tyre”.<\/p>\n

Kuponi tatimor \u00ebsht\u00eb dokument i l\u00ebshuar me an\u00eb t\u00eb pajisjeve fiskale apo t\u00eb pajisjeve t\u00eb tjera elektronike. Forma dhe p\u00ebrmbajtja e kuponit tatimor \u00ebsht\u00eb si\u00e7 p\u00ebrcaktohet n\u00eb Vendimin e K\u00ebshillit te Ministrave Nr.781, dat\u00eb 14.11.2007 “P\u00ebr karakteristikat teknike e funksionale t\u00eb pajisjeve fiskale, sistemit t\u00eb integruar t\u00eb kompjuterizuar p\u00ebr transferimet periodike, automatike t\u00eb deklarimeve financiare, sistemit t\u00eb komunikimit p\u00ebr procedur\u00ebn e dokumentacionin p\u00ebr miratimin e tyre dhe p\u00ebr kriteret p\u00ebr pajisjen me autorizim t\u00eb shoq\u00ebrive t\u00eb autorizuara p\u00ebr ofrimin e pajisjeve fiskale” dhe akteve t\u00eb tjera n\u00ebnligjore n\u00eb zbatim t\u00eb tij.<\/p>\n

Kujdes!<\/strong><\/span><\/p>\n

Personi i tatuesh\u00ebm shit\u00ebs me pakice, subjekt i Tatimit mbi Vler\u00ebn e Shtuar apo i Tatimit mbi Fitimin, \u00ebsht\u00eb i detyruar p\u00ebrve\u00e7 kuponit tatimor, t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb tatimore me TVSH, kur vlera e \u00e7do furnizimi t\u00eb kryer p\u00ebr bler\u00ebsin, pavar\u00ebsisht nga statusi i k\u00ebtij t\u00eb fundit, \u00ebsht\u00eb m\u00eb e madhe se 40,000 lek\u00eb, p\u00ebrfshir\u00eb TVSH. P\u00ebr \u00e7do furnizim t\u00eb till\u00eb t\u00eb b\u00ebr\u00eb p\u00ebr individ\u00ebt konsumator\u00eb jotregtar\u00eb, n\u00eb fatur\u00ebn e l\u00ebshuar nga shit\u00ebsi paraqitet detyrimisht emri, mbiemri dhe adresa e bler\u00ebsit. Personi i tatuesh\u00ebm shit\u00ebs me pakic\u00eb, subjekt i Tatimit mbi Vler\u00ebn e Shtuar apo i Tatimit mbi Fitimin, \u00ebsht\u00eb i detyruar gjithashtu q\u00eb p\u00ebrve\u00e7 kuponit tatimor, t\u00eb l\u00ebshoj\u00eb nj\u00eb fatur\u00eb tatimore me TVSH, pavar\u00ebsisht nga vlera e furnizimit, n\u00eb rastet kur marr\u00ebsi i furnizimit \u00ebsht\u00eb person i tatuesh\u00ebm dhe k\u00ebrkon fatur\u00eb tatimore p\u00ebr nevoja biznesi apo kur marr\u00ebsi i furnizimit edhe kur nuk \u00ebsht\u00eb personi i tatuesh\u00ebm, e k\u00ebrkon fatur\u00ebn.<\/em><\/p>\n

Personat e tatuesh\u00ebm, q\u00eb shesin mallra p\u00ebr konsum final apo ofrojn\u00eb sh\u00ebrbime, n\u00eb nj\u00ebsi t\u00eb p\u00ebrhershme t\u00eb hapura p\u00ebr publikun duhet t\u00eb instalojn\u00eb pajisje fiskale dhe t\u00eb l\u00ebshojn\u00eb kupon\u00eb tatimor\u00eb. Kuponi tatimor l\u00ebshohet n\u00eb dy kopje, nj\u00eb nga t\u00eb cilat \u00ebsht\u00eb kopje let\u00ebr q\u00eb i jepet klientit konsumator t\u00eb mallrave apo sh\u00ebrbimeve t\u00eb blera dhe tjetra i mbetet vet\u00eb personit t\u00eb tatuesh\u00ebm n\u00eb shiritin e kontrollit t\u00eb ark\u00ebs regjistruese. Kuponi tatimor \u00ebsht\u00eb dokumenti 2 n\u00ebp\u00ebrmjet t\u00eb cilit realizohet transparenca e duhur n\u00eb marr\u00ebdh\u00ebniet e \u00e7do biznesi me klient\u00ebt e tij.<\/p>\n

P\u00ebr personat e tatuesh\u00ebm, t\u00eb cil\u00ebt kryejn\u00eb furnizime t\u00eb sh\u00ebrbimeve t\u00eb natyr\u00ebs bar-kafe, restorant, mensa, ku konsumohen pije dhe ushqime, l\u00ebshimi i kuponit tatimor duhet t\u00eb b\u00ebhet p\u00ebr \u00e7do porosi t\u00eb kryer. Me porosi t\u00eb kryer nuk n\u00ebnkuptohet porosia nga \u00e7do person, por porosia e kryer p\u00ebr \u00e7do tavolin\u00eb. Nd\u00ebrkoh\u00eb n\u00ebse e nj\u00ebjta klientel\u00eb kryen nj\u00eb porosi t\u00eb dyt\u00eb, at\u00ebher\u00eb me dor\u00ebzimin e porosis\u00eb ajo pajiset me kuponin tatimor p\u00ebr porosin\u00eb e dyt\u00eb.<\/em><\/p>\n

Kupon\u00ebt e kas\u00ebs ose d\u00ebftesat tatimore nuk njihen si dokument justifikues i shpenzimeve p\u00ebr bler\u00ebsin ushtrues veprimtarie tregtare, p\u00ebrve\u00e7 rastit kur jan\u00eb t\u00eb shoq\u00ebruara me fatur\u00eb tatimore.<\/span><\/strong><\/p>\n

Personat e tatuesh\u00ebm, subjekte t\u00eb Tatimit mbi Vler\u00ebn e Shtuar apo t\u00eb Tatimit mbi Fitimin q\u00eb shesin mallra apo sh\u00ebrbime me pakic\u00eb, por nuk jan\u00eb t\u00eb detyruar t\u00eb pajisen me ark\u00eb regjistruese ose pajisje t\u00eb tjera fiskale, si dhe personat e tatuesh\u00ebm tatimpagues i Tatimit t\u00eb Thjeshtuar mbi Fitimin e biznesit t\u00eb vog\u00ebl, q\u00eb shesin mallra e sh\u00ebrbime me pakic\u00eb, por q\u00eb gjithashtu nuk jan\u00eb t\u00eb detyruar t\u00eb ken\u00eb arke regjistruese ose pajisje t\u00eb tjera fiskale, jan\u00eb t\u00eb detyruar t\u00eb l\u00ebshojn\u00eb p\u00ebr \u00e7do shitje q\u00eb kryejn\u00eb d\u00ebftesa tatimore. D\u00ebftesa tatimore \u00ebsht\u00eb e detyruar t\u00eb l\u00ebshohet edhe n\u00eb \u00e7do rast tjet\u00ebr q\u00eb arkat regjistruese apo pajisjet e tjera fiskale, p\u00ebr \u00e7far\u00ebdo arsye qoft\u00eb, nuk jan\u00eb n\u00eb gjendje pune. D\u00ebftesa tatimore l\u00ebshohet n\u00eb dy kopje, nj\u00eb nga t\u00eb cilat i jepet klientit konsumator t\u00eb mallrave apo sh\u00ebrbimeve t\u00eb blera dhe tjetra mbetet n\u00eb bllokun e vet\u00eb personit t\u00eb tatuesh\u00ebm.<\/p>\n

Tatimpaguesit, q\u00eb kryejn\u00eb shitje me shumic\u00eb t\u00eb mallrave n\u00eb adresa t\u00eb identifikuara vet\u00ebm p\u00ebr shitje me shumic\u00eb, nuk lejohen q\u00eb n\u00eb k\u00ebto nj\u00ebsi t\u00eb tregtimit me shumic\u00eb t\u00eb shesin tek bler\u00ebs, joushtrues t\u00eb nj\u00eb veprimtarie tregtare (individ\u00eb).<\/p>\n

P\u00ebr tatimpaguesit (prodhues, tregtues apo importues), t\u00eb cil\u00ebt tregtojn\u00eb edhe me shumic\u00eb p\u00ebr tatimpagues t\u00eb tjer\u00eb t\u00eb regjistruar, por nj\u00ebkoh\u00ebsisht kan\u00eb si pjes\u00eb t\u00eb biznesit t\u00eb tyre n\u00eb adresa t\u00eb ndara nga nj\u00ebri-tjetri, edhe nj\u00ebsit\u00eb e tregtimit me pakic\u00eb p\u00ebr publikun (rrjet dyqanesh) t\u00eb pajisura me NIPT-e sekondare dhe pajisje fiskale me vete, ky kufizim nuk zbatohet p\u00ebr shitjet e kryera ne adresat e identifikuara ve\u00e7mas si nj\u00ebsi t\u00eb shitjes me pakic\u00eb.<\/p>\n

Automjetet e pajisur me NIPT-e sekondare, t\u00eb cilat p\u00ebrdoren p\u00ebr shitjet me shumic\u00eb \u201cder\u00eb m\u00eb der\u00eb\u201d, nuk konsiderohen nj\u00ebsi t\u00eb tregtimit me pakic\u00eb.<\/p>\n

Detyrimi p\u00ebr p\u00ebrdorimin e pajisjeve fiskale, vendosja e sistemeve t\u00eb monitorimit t\u00eb qarkullimit<\/strong><\/span><\/p>\n

Tatimpaguesit, q\u00eb kryejn\u00eb qarkullimin e mallrave ose sh\u00ebrbimeve, p\u00ebr t\u00eb cilat pagesat nuk kryhen n\u00ebp\u00ebrmjet bank\u00ebs, ose institucioneve financiare t\u00eb paras\u00eb elektronike, t\u00eb licencuara nga Banka e Shqip\u00ebris\u00eb, jan\u00eb t\u00eb detyruar t\u00eb p\u00ebrdorin sistemin fiskal n\u00ebp\u00ebrmjet p\u00ebrdorimit t\u00eb pajisjeve fiskale, p\u00ebr regjistrimin e pagesave me para n\u00eb dor\u00eb dhe p\u00ebr l\u00ebshimin n\u00eb m\u00ebnyr\u00eb t\u00eb detyrueshme t\u00eb kuponit tatimor. K\u00ebta tatimpagues jan\u00eb t\u00eb detyruar t\u00eb pajisen, t\u00eb p\u00ebrdorin dhe t\u00eb mir\u00ebmbajn\u00eb pajisjet fiskale n\u00eb p\u00ebrputhje me dispozitat ligjore n\u00eb fuqi. Tatimpagues n\u00eb sektor\u00eb t\u00eb ve\u00e7ant\u00eb t\u00eb ekonomis\u00eb, sikund\u00ebr jan\u00eb hidrokarburet jan\u00eb t\u00eb detyruar t\u00eb instalojn\u00eb dhe t\u00eb p\u00ebrdorin sisteme t\u00eb monitorimit t\u00eb qarkullimit sipas kritereve t\u00eb p\u00ebrcaktuara n\u00eb ligjin e procedurave tatimore apo akteve n\u00ebnligjore n\u00eb zbatim t\u00eb ligjit.<\/p>\n

P\u00ebrjashtohen nga detyrimi i l\u00ebshimit t\u00eb kuponit tatimor:<\/em><\/p>\n