Nga janari 2026 do t\u00eb nis\u00eb zbatimi i ligjit \u201cP\u00ebr marr\u00ebveshjen e paqes fiskale\u201d. Bizneset q\u00eb do t\u00eb k\u00ebrkojn\u00eb t\u00eb hyjn\u00eb vullnetarisht n\u00eb marr\u00ebveshje me administrat\u00ebn tatimore p\u00ebr parapagimin e tatimit dhe korrigjimin e pasqyrave financiare fillimisht do t\u00eb duhet t\u00eb dor\u00ebzojn\u00eb k\u00ebrkes\u00eb online p\u00ebrmes platform\u00ebs e-Filing.<\/p>\n
Ministri i Financave Petrit Malaj n\u00eb takimin me sip\u00ebrmarrjen p\u00ebr paket\u00ebn fiskale 2026 tha se k\u00ebrkesa e biznesit p\u00ebr marr\u00ebveshjen e paqes fiskale me administrat\u00ebn tatimore pasi t\u00eb shqyrtohet nga Drejtoria e P\u00ebrgjithshme e Tatimeve (DPT), do t\u2019i delegohet drejtorive rajonale tatimore.<\/p>\n
\u201cK\u00ebrkesa p\u00ebr marr\u00ebveshjen e paqes fiskale do t\u00eb b\u00ebhet online p\u00ebrmes sistemit e-Tax nga subjektet, t\u00eb cilat m\u00eb pas do t\u2019i marr\u00eb Drejtoria e P\u00ebrgjithshme e Tatimeve, do t\u2019i shqyrtoj\u00eb dhe m\u00eb pas do t\u2019i delegoj\u00eb drejtoris\u00eb rajonale tatimore. Megjithat\u00eb edhe udh\u00ebzimet p\u00ebrkat\u00ebse n\u00eb funksion t\u00eb zbatimit t\u00eb ligjit do t\u00eb dalin shum\u00eb shpejt, n\u00eb m\u00ebnyr\u00eb q\u00eb t\u00eb detajoj\u00eb procedur\u00ebn se si do t\u00eb b\u00ebhet marr\u00ebdh\u00ebnia e paqes fiskale\u201d, pohoi ministri Malaj.<\/p>\n
Ligji p\u00ebrcakton se n\u00eb marr\u00ebveshje p\u00ebr Paqen Fiskale do t\u00eb hyjn\u00eb bizneset q\u00eb kan\u00eb t\u00eb ardhura bruto mbi 14 milion\u00eb lek\u00eb n\u00eb vit qofshin persona fizik apo entitete, dhe t\u00eb cil\u00ebt nuk p\u00ebrfitojn\u00eb nga aplikimi i normave t\u00eb reduktuara apo p\u00ebrjashtimet tatimore.<\/p>\n
Gjat\u00eb k\u00ebsaj marr\u00ebveshje me afat 1 vje\u00e7ar (me t\u00eb drejta rinovimi deri 2 her\u00eb), biznesit me t\u00eb ardhura bruto mbi 14 mln lek\u00eb n\u00eb vit, t\u2019i llogaritet parapagimi i tatimit mbi nj\u00eb baz\u00eb t\u00eb tatueshme t\u00eb rritur. Pra biznesi nuk do t\u00eb parapaguaj\u00eb nj\u00eb tatim t\u00eb \u00e7far\u00ebdosh\u00ebm, por q\u00eb do t\u00eb llogaritet mbi baz\u00ebn e tatueshme e p\u00ebrb\u00ebr\u00eb nga fitimi i tatuesh\u00ebm i vitit t\u00eb m\u00ebparsh\u00ebm plus 18% rritje. N\u00ebse fitimi i v\u00ebrtet\u00eb n\u00eb fund t\u00eb vitit tejkalon kufirin (duke llogaritur fitimin e vitit t\u00eb m\u00ebparsh\u00ebm plus nj\u00eb marzh shtes\u00eb prej 18%), mbi k\u00ebt\u00eb shtes\u00eb do t\u00eb paguhet 5%.<\/p>\n
Pra n\u00eb thelb marr\u00ebveshja q\u00eb propozohet nuk e ndryshon norm\u00ebn e tatim fitimit q\u00eb \u00ebsht\u00eb 23% p\u00ebr bizneset me t\u00eb ardhura neto mbi 14 mln lek\u00eb , por rrit baz\u00ebn e tatueshme, pasi tatimi do t\u00eb llogaritet mbi fitimin e vitit t\u00eb kaluar plus nj\u00eb marzhi shtes\u00eb prej 18% . Vet\u00ebm p\u00ebr fitimin q\u00eb tejkalon k\u00ebt\u00eb nivel t\u00eb vler\u00ebsuar, paguhet nj\u00eb tatim shtes\u00eb 5%<\/p>\n
N\u00eb k\u00ebmbim t\u00eb k\u00ebsaj marr\u00ebveshje, bizneset do t\u00eb p\u00ebrfitojn\u00eb moskryerje t\u00eb kontrolleve tatimore p\u00ebr periudh\u00ebn e zbatimit t\u00eb marr\u00ebveshjes.<\/p>\n
P\u00ebrve\u00e7 parapagimit t\u00eb tatimit kundrejt moskontrollit tatimor p\u00ebr 1 vit, bizneset e m\u00ebdha q\u00eb do t\u00eb lidhin marr\u00ebveshjen e Paqes Fiskale me administrat\u00ebn tatimore, gjithashtu do t\u00eb ken\u00eb mund\u00ebsin\u00eb t\u00eb rideklarojn\u00eb pasqyrat financiare t\u00eb 5 viteve t\u00eb fundit, kundrejt tatimit 5%.<\/p>\n
Tatimi 5% do t\u00eb aplikohet p\u00ebr ndryshime t\u00eb tilla si: rivler\u00ebsimi i gjendjes s\u00eb paras\u00eb cash, fshirja e aktiveve apo detyrimeve fiktive, deklarimi i pasurive t\u00eb pa treguara m\u00eb par\u00eb, rideklarimi i fitimeve t\u00eb mbartura dhe shp\u00ebrndarja e tyre si divident\u00eb.<\/p>\n
P\u00ebr t\u00eb gjitha k\u00ebto raste nuk do t\u00eb ket\u00eb gjoba, interesa apo kamat\u00ebvonesa, me kusht q\u00eb tatimpaguesi t\u00eb deklaroj\u00eb paraprakisht se do t\u00eb p\u00ebrfitoj\u00eb nga marr\u00ebveshja.<\/p>\n
P\u00ebrjashtim p\u00ebr hyrjen n\u00eb marr\u00ebveshje me tatimet, n\u00eb k\u00ebmbim t\u00eb moskryerjes s\u00eb kontrollit, do t\u00eb b\u00ebjn\u00eb bizneset ndaj t\u00eb cil\u00ebve jan\u00eb hapur \u00e7\u00ebshtje penale p\u00ebr mashtrim apo evazion.\/Monitor.al<\/p>\n
The post Marr\u00ebveshja me tatimet p\u00ebr Paqen Fiskale, nga janari k\u00ebrkesa do dor\u00ebzohet n\u00eb e-Tax<\/a> appeared first on Lapsi.al<\/a>.<\/p>","protected":false},"excerpt":{"rendered":" Nga janari 2026 do t\u00eb nis\u00eb zbatimi i ligjit \u201cP\u00ebr marr\u00ebveshjen e paqes fiskale\u201d. Bizneset q\u00eb do t\u00eb k\u00ebrkojn\u00eb t\u00eb hyjn\u00eb vullnetarisht n\u00eb marr\u00ebveshje me administrat\u00ebn tatimore p\u00ebr parapagimin e tatimit dhe korrigjimin e pasqyrave financiare fillimisht do t\u00eb duhet t\u00eb dor\u00ebzojn\u00eb k\u00ebrkes\u00eb online p\u00ebrmes platform\u00ebs e-Filing. Ministri i Financave Petrit Malaj n\u00eb takimin me […]<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-59943","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/59943","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/comments?post=59943"}],"version-history":[{"count":0,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/posts\/59943\/revisions"}],"wp:attachment":[{"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/media?parent=59943"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/categories?post=59943"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zennihost.com\/test\/wp-json\/wp\/v2\/tags?post=59943"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}