{"id":5659,"date":"2019-01-07T09:56:23","date_gmt":"2019-01-07T09:56:23","guid":{"rendered":"http:\/\/prodhuesit.org\/?p=5659"},"modified":"2019-01-07T10:14:56","modified_gmt":"2019-01-07T10:14:56","slug":"ndryshimet-kryesore-te-paketes-fiskale-2019","status":"publish","type":"post","link":"https:\/\/www.prodhuesit.org\/?p=5659","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>\n","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<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":2,"featured_media":5660,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":""},"categories":[47],"tags":[],"class_list":["post-5659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-njoftime"],"_links":{"self":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5659","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=5659"}],"version-history":[{"count":4,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5659\/revisions"}],"predecessor-version":[{"id":5664,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/posts\/5659\/revisions\/5664"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=\/wp\/v2\/media\/5660"}],"wp:attachment":[{"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.prodhuesit.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}