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Duke filluar nga 1 Janari 2021 n\u00eb Shqip\u00ebri do t\u00eb zbatohen ndryshimet m\u00eb t\u00eb r\u00ebnd\u00ebsishme n\u00eb Legjislacionin Shqiptar Tatimor p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar, Tatimin mbi t\u00eb Ardhurat dhe Taksat Vendore t\u00eb miratuara gjat\u00eb vitit 2020.<\/p>\n
TATIMI MBI VLER\u00cbN E SHTUAR (TVSH)<\/strong><\/p>\n Vendimi i K\u00ebshillit t\u00eb Ministrave nr. 576, dat\u00eb 22.07.2020 <\/strong>P\u00ebr disa ndryshime n\u00eb Vendimin nr. 953, dat\u00eb 29.12.2014 t\u00eb K\u00ebshillit t\u00eb Ministrave, \u201cP\u00ebr dispozitat zbatuese t\u00eb ligjit nr. 92\/2014, \u201cP\u00ebr Tatimin mbi Vler\u00ebn e Shtuar <\/strong>n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb<\/em>\u201d t\u00eb ndryshuar, \u00ebsht\u00eb botuar n\u00eb Fletoren Zyrtare nr. 139, dat\u00eb 29.07.2020.<\/p>\n Pragu i regjistrimit t\u00eb TVSH-s\u00eb<\/p>\n Duke filluar nga 1 janari 2021, regjistrimi i TVSH-s\u00eb do t\u00eb k\u00ebrkohet n\u00ebse qarkullimi vjetor i tatuesh\u00ebm tejkalon 10 milion lek\u00eb (referuar vitit paraardh\u00ebs).<\/p>\n Pragu i ri i TVSH-s\u00eb do t\u00eb zbatohet n\u00eb m\u00ebnyr\u00eb uniforme p\u00ebr t\u00eb gjitha kategorit\u00eb e tatimpaguesve. Deri n\u00eb fund t\u00eb vitit 2020, \u00e7do person i tatuesh\u00ebm q\u00eb kryente nj\u00eb profesion t\u00eb rregulluar ishte i regjistruar p\u00ebr q\u00ebllime t\u00eb TVSH-s\u00eb, pavar\u00ebsisht nga qarkullimi vjetor ose natyra e aktivitetit. Ky rregull do t\u00eb z\u00ebvend\u00ebsohet n\u00eb 2021 dhe pragu i m\u00ebsip\u00ebrm i TVSH-s\u00eb do t\u00eb zbatohet p\u00ebr regjistrimin e t\u00eb gjith\u00eb tatimpaguesve q\u00eb ofrojn\u00eb sh\u00ebrbime t\u00eb caktuara t\u00eb kategorizuara si profesione t\u00eb rregulluara (p.sh. noter\u00ebt publik, avokat\u00ebt, dentist\u00ebt, infermier\u00ebt, mjek\u00ebt, farmacist\u00ebt, inxhinier\u00ebt, arkitekt\u00ebt, llogaritar\u00ebt, auditor\u00ebt, etj.).<\/p>\n N\u00eb vitin 2021, pragu i ri i regjistrimit t\u00eb TVSH-s\u00eb do t\u00eb zbatohet edhe p\u00ebr prodhuesit e bujq\u00ebsis\u00eb t\u00eb cil\u00ebt m\u00eb par\u00eb ishin t\u00eb detyruar t\u00eb regjistroheshin vet\u00ebm n\u00ebse xhiroja vjetore e tatueshme tejkalonte 5 milion lek\u00eb.<\/p>\n TATIMI MBI T\u00cb ARDHURAT<\/strong><\/p>\n Ligj nr. 106\/2020 <\/strong>P\u00ebr disa ndryshime n\u00eb ligjin nr. 8438, dat\u00eb 28.12.1998 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat<\/strong>\u201d t\u00eb ndryshuar, \u00ebsht\u00eb botuar n\u00eb Fletoren Zyrtare nr. 154, dat\u00eb 26.08.2020.<\/p>\n Personat e tatuesh\u00ebm p\u00ebr q\u00ebllime t\u00eb Tatimit mbi t\u00eb Ardhurat<\/p>\n Duke filluar nga 1 Janari 2021, p\u00ebrkufizimi i personave q\u00eb do ti n\u00ebnshtrohen tatimit mbi fitimin do t\u00eb ndryshoj\u00eb pak. K\u00ebshtu, nj\u00eb person i tatuesh\u00ebm p\u00ebr q\u00ebllime Tatimi mbi Fitimin do t\u00eb konsiderohej \u00e7do person juridik ose partneritet q\u00eb realizonte t\u00eb ardhura vjetore mbi 8 milion lek\u00eb n\u00eb Shqip\u00ebri. M\u00eb par\u00eb, kushti i regjistrimit t\u00eb tatim fitimit ishte i lidhur me regjistrimin e subjektit si subjekt i regjistruar me TVSH.<\/p>\n Kategorit\u00eb e tjera t\u00eb personave t\u00eb tatuesh\u00ebm q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin mbeten t\u00eb nj\u00ebjtat. N\u00eb k\u00ebt\u00eb aspekt, personat juridik\u00eb, ortak\u00ebrit\u00eb e thjeshta, personat jorezident\u00eb t\u00eb cil\u00ebt krijojn\u00eb veprimtari t\u00eb p\u00ebrhershme n\u00eb Shqip\u00ebri, rezident\u00eb t\u00eb tjer\u00eb tatimor\u00eb jo-shqiptar\u00eb q\u00eb nuk i n\u00ebnshtrohen tatimit mbi t\u00eb ardhurat personale dhe persona t\u00eb tjer\u00eb pavar\u00ebsisht nga statusi ligjor ose forma e regjistrimit (p\u00ebrve\u00e7 rastit kur k\u00ebta p\u00ebrsona jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin mbi biznesin e vog\u00ebl) do t\u00eb vazhdoj\u00eb t\u00eb konsiderohet si persona t\u00eb tatuesh\u00ebm p\u00ebr q\u00ebllime t\u00eb tatimit mbi t\u00eb fitimin.<\/p>\n Ndryshimet n\u00eb shkall\u00ebn tatimore t\u00eb tatimit mbi fitimin.<\/p>\n Duke filluar nga 1 Janari 2021 tatimpaguesit me t\u00eb ardhura vjetore deri n\u00eb 14 milion lek\u00eb n\u00eb viti do t\u00eb tatohen me 0%. M\u00eb par\u00eb p\u00ebr k\u00ebt\u00eb kategori tatimpaguesish \u00ebsht\u00eb aplikuar norma 5%.<\/p>\n Shkalla e tatimit mbi fitimin p\u00ebr tatimpaguesit me t\u00eb ardhura vjetore mbi 14 milion lek\u00eb mbetet 15% e fitimit t\u00eb tatuesh\u00ebm. P\u00ebr m\u00eb tep\u00ebr, shkalla e tatimit mbi fitimin nuk do t\u00eb ndryshoj\u00eb p\u00ebr kategorit\u00eb e tjera t\u00eb tatimpaguesve q\u00eb i n\u00ebnshtrohen tatimit mbi fitimin me norm\u00eb 5% (d.m.th. zhvilluesit \/ prodhuesit e softuerit, industria e automobilave, agroturizmi i certifikuar dhe kooperativat bujq\u00ebsore).<\/p>\n TAKSAT VENDORE<\/strong><\/p>\n Ligji nr. 122\/2020 <\/strong>P\u00ebr disa ndryshime n\u00eb ligjin nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore<\/em>\u201d t\u00eb ndryshuar, \u00ebsht\u00eb botuar n\u00eb Fletoren Zyrtare nr. 197, dat\u00eb 12.11.2020.<\/p>\n Tatimpaguesit e regjistruar q\u00eb kryejn\u00eb nj\u00eb aktivitet biznesi dhe kan\u00eb nj\u00eb xhiro vjetore n\u00eb interval prej 0 – 8 milion lek\u00eb, do t’i n\u00ebnshtrohen tatimit t\u00eb thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl. Duke filluar nga 1 Janari 2021, tatimi i thjeshtuar mbi fitimin e biznesit t\u00eb vog\u00ebl p\u00ebr k\u00ebt\u00eb kategori do t\u00eb jet\u00eb me norm\u00ebn 0%. Sapo t\u00eb tejkalohet qarkullimi, tatimpaguesi \u00ebsht\u00eb i detyruar t\u00eb regjistrohet p\u00ebr q\u00ebllime Tatimi mbi t\u00eb Ardhurat dhe t\u00eb veproj\u00eb n\u00eb p\u00ebrputhje me dispozitat e Ligjit p\u00ebr Tatimin mbi t\u00eb Ardhurat.<\/p>\n M\u00eb par\u00eb, tatimpaguesit q\u00eb kishin nj\u00eb qarkullim vjetor nga 0 – 5 milion lek\u00eb ishin subjekt i tatimit me norm\u00eb 0%, nd\u00ebrsa tatimpaguesit me qarkullim vjetor prej 5 milion lek\u00eb – 8 milion lek\u00eb ishin subjekt i tatimit me norm\u00ebn 5%.<\/p>\n [\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n","protected":false},"excerpt":{"rendered":" Duke filluar nga 1 Janari 2021 n\u00eb Shqip\u00ebri do t\u00eb zbatohen ndryshimet m\u00eb t\u00eb r\u00ebnd\u00ebsishme n\u00eb Legjislacionin Shqiptar Tatimor p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar, Tatimin mbi t\u00eb Ardhurat dhe Taksat Vendore t\u00eb miratuara gjat\u00eb vitit 2020.<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":12658,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"editor_plus_copied_stylings":"{}","footnotes":""},"class_list":["post-12716","page","type-page","status-publish","hentry"],"featured_image_src":null,"featured_image_src_square":null,"_links":{"self":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12716","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/comments?post=12716"}],"version-history":[{"count":5,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12716\/revisions"}],"predecessor-version":[{"id":12874,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12716\/revisions\/12874"}],"up":[{"embeddable":true,"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/pages\/12658"}],"wp:attachment":[{"href":"https:\/\/shp.al\/sq\/wp-json\/wp\/v2\/media?parent=12716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}