{"id":640295,"date":"2023-12-18T07:19:46","date_gmt":"2023-12-18T06:19:46","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=640295"},"modified":"2023-12-17T23:04:41","modified_gmt":"2023-12-17T22:04:41","slug":"ndryshojne-kriteret-per-kompanite-e-zgjidhjeve-software-per-fiskalizimin-masat-ndeshkuese","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2023\/12\/18\/ndryshojne-kriteret-per-kompanite-e-zgjidhjeve-software-per-fiskalizimin-masat-ndeshkuese\/","title":{"rendered":"Ndryshojn\u00eb kriteret p\u00ebr kompanit\u00eb e zgjidhjeve software p\u00ebr fiskalizimin, masat nd\u00ebshkuese","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"<\/a><\/span><\/p>\n

Ndryshojn\u00eb kriteret teknike p\u00ebr operator\u00ebt q\u00eb ofrojn\u00eb zgjidhjet software n\u00ebp\u00ebrmjet t\u00eb cilave mund\u00ebsohet l\u00ebshimi i faturave t\u00eb fiskalizuara nga bizneset.<\/span><\/p>\n

Ndryshimet e miratuara nga Ministria e Financave dhe Ekonomis\u00eb t\u00eb botuara n\u00eb vendim n\u00eb Fletoren Zyrtare p\u00ebrfshijn\u00eb detyrimin e kompanive q\u00eb ofrojn\u00eb zgjidhjet software p\u00ebr t\u00eb deklaruar numrin e bizneseve q\u00eb kan\u00eb instaluar software-in, p\u00ebr certifikimin e operator\u00ebve t\u00eb rinj t\u00eb ardhurat vjetore t\u00eb tatueshme duhet t\u00eb jen\u00eb 14 milion\u00eb lek\u00eb nga jo m\u00eb pak se 12 milion\u00eb lek\u00eb n\u00eb 3 vitet e fundit q\u00eb duhet t\u00eb ishte qarkullimi vjetor p\u00ebr regjistrim.<\/span><\/p>\n

Nd\u00ebrsa heqja, shtimi apo ndryshimi i elementeve n\u00eb faturat e l\u00ebshuara nga software-et e certifikuara, v\u00ebnia n\u00eb dispozicion apo hedhja n\u00eb treg nga shoq\u00ebrit\u00eb e certifikuara t\u00eb software-eve t\u00eb tjera t\u00eb pacertifikuara; mosdeklarimi real i numrit t\u00eb bizneseve pran\u00eb t\u00eb cilave \u00ebsht\u00eb instaluar software-i; mosdeklarimi real i klient\u00ebve, si dhe i vlefshm\u00ebris\u00eb s\u00eb kontratave etj., do t\u00eb konsiderohen shkelje t\u00eb r\u00ebnda, me pasoj\u00eb revokimin e certifikat\u00ebs.<\/span><\/p>\n

Ndryshimet n\u00eb vendimin nr. 239, dat\u00eb 20.3.2020, t\u00eb K\u00ebshillit t\u00eb Ministrave, \u201cP\u00ebr k\u00ebrkesat teknike dhe funksionale t\u00eb zgjidhjes software-ike p\u00ebr procedur\u00ebn e faturimit dhe t\u00eb fiskalizimit, si dhe procedur\u00ebn e kriteret p\u00ebr regjistrimin e prodhuesve e t\u00eb mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve software-ike\u201d, t\u00eb ndryshuar hyjn\u00eb menj\u00ebher\u00eb n\u00eb fuqi pas botimit n\u00eb Fletoren Zyrtare.<\/span><\/p>\n

Sipas vendimit t\u00eb ndryshuar prodhuesit dhe\/ose mir\u00ebmbajt\u00ebsit e zgjidhjeve software-ike, pas certifikimit duhet t\u00eb deklarojn\u00eb n\u00eb platform\u00ebn qendrore t\u00eb faturave numrin real t\u00eb bizneseve, pran\u00eb t\u00eb cilave \u00ebsht\u00eb instaluar software-i, t\u00eb dh\u00ebnat identifikuese p\u00ebr klient\u00ebt, si dhe vlefshm\u00ebrin\u00eb e kontratave t\u00eb lidhura me ta. Prodhuesit dhe\/ose mir\u00ebmbajt\u00ebsit e zgjidhjeve software-ike duhet t\u00eb p\u00ebrdit\u00ebsojn\u00eb n\u00eb vazhdim\u00ebsi k\u00ebto t\u00eb dh\u00ebna.<\/span><\/p>\n

Vendimi i m\u00ebparsh\u00ebm p\u00ebrcaktonte gjithashtu se k\u00ebrkesat q\u00eb duhet t\u00eb plot\u00ebsonte \u00e7do person juridik q\u00eb k\u00ebrkon t\u00eb certifikohet dhe t\u00eb regjistrohet n\u00eb regjist\u00ebr p\u00ebr t\u00eb ushtruar veprimtari si prodhues apo mir\u00ebmbajt\u00ebs i zgjidhjes software t\u00eb kishte realizuar mesatarisht jo m\u00eb pak se 12,000,000 lek\u00eb qarkullim vjetor n\u00eb 3 vitet e fundit. N\u00eb vendimin e ndryshuar p\u00ebrcaktohet se operatori duhet t\u00eb ket\u00eb t\u00eb ardhura vjetore t\u00eb tatueshme mbi 14,000,000 lek\u00eb.<\/span><\/p>\n

N\u00eb kapitullin p\u00ebr p\u00ebrgjegj\u00ebsit\u00eb e prodhuesve dhe mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve software-ike, pas pik\u00ebs 21 shtohen pikat 21.1, 21.2, 21.3 dhe 21.4, me k\u00ebt\u00eb p\u00ebrmbajtje:<\/span><\/p>\n

\u201c21.1. Konsiderohen shkelje t\u00eb r\u00ebnda, me pasoj\u00eb revokimin e certifikat\u00ebs, k\u00ebto raste: \u2013 Heqja, shtimi apo ndryshimi i elementeve n\u00eb faturat e l\u00ebshuara nga software-et e certifikuara; \u2013 V\u00ebnia n\u00eb dispozicion apo hedhja n\u00eb treg nga shoq\u00ebrit\u00eb e certifikuara t\u00eb software-eve t\u00eb tjera t\u00eb pacertifikuara; \u2013 Mosdeklarimi real i numrit t\u00eb bizneseve pran\u00eb t\u00eb cilave \u00ebsht\u00eb instaluar software-i; \u2013 Mosdeklarimi real i klient\u00ebve, si dhe i vlefshm\u00ebris\u00eb s\u00eb kontratave; \u2013 Shoq\u00ebrit\u00eb e certifikuara pas p\u00ebrfundimit t\u00eb afatit t\u00eb garancis\u00eb nuk e rinovojn\u00eb at\u00eb n\u00eb m\u00ebnyr\u00eb t\u00eb p\u00ebrs\u00ebritur; \u2013 Shoq\u00ebrit\u00eb e certifikuara e instalojn\u00eb software-in n\u00eb nj\u00eb num\u00ebr m\u00eb t\u00eb madh biznesesh nga sa \u00ebsht\u00eb vendosur garancia dhe nuk shtojn\u00eb vler\u00ebn e garancis\u00eb; \u2013 Kur komisioni i monitorimit, bazuar n\u00eb informacionet e ardhura nga burimet e ndryshme, pas kryerjes s\u00eb verifikimeve p\u00ebrkat\u00ebse, konstaton shkelje me pasoj\u00eb revokimin e certifikat\u00ebs.<\/span><\/p>\n

21.2. \u00c7do shkelje tjet\u00ebr e dispozitave t\u00eb k\u00ebtij vendimi, q\u00eb nuk p\u00ebrfshihet n\u00eb p\u00ebrcaktimet e pik\u00ebs 21.1 t\u00eb k\u00ebtij vendimi, konsiderohet shkelje e leht\u00eb dhe, n\u00eb k\u00ebto raste, komisioni i ngritur sipas pik\u00ebs 16.2 t\u00eb k\u00ebtij vendimi, paralajm\u00ebron shoq\u00ebrin\u00eb e certifikuar se, n\u00eb rast p\u00ebrs\u00ebritjeje, do t\u00eb procedohet me revokimin e certifikat\u00ebs. Gjithashtu, ky komision ia p\u00ebrcjell k\u00ebt\u00eb informacion tatimpaguesve q\u00eb rezultojn\u00eb se p\u00ebrdorin software-in e shoq\u00ebris\u00eb, tek e cila jan\u00eb hasur problematika.<\/span><\/p>\n

21.3. N\u00eb rastet kur komisioni i ngritur sipas pik\u00ebs 16.2 t\u00eb k\u00ebtij vendimi, vendos revokimin e certifikat\u00ebs, ky vendim hyn n\u00eb fuqi pas kalimit t\u00eb nj\u00eb afati 60-ditor (gjasht\u00ebdhjet\u00ebditor) nga e nes\u00ebrmja e njoftimit t\u00eb tij pran\u00eb shoq\u00ebris\u00eb (prodhuesit\/ mir\u00ebmbajt\u00ebsit t\u00eb zgjidhjes software-ike). Komisioni merr masa t\u00eb menj\u00ebhershme p\u00ebr njoftimin e tatimpaguesve, t\u00eb cil\u00ebt rezultojn\u00eb se p\u00ebrdorin software-in e k\u00ebsaj shoq\u00ebrie, p\u00ebr t\u2019u regjistruar pran\u00eb nj\u00eb shoq\u00ebrie tjet\u00ebr t\u00eb certifikuar. Brenda afatit 60- ditor (gjasht\u00ebdhjet\u00ebditor) k\u00ebta tatimpagues duhet t\u00eb regjistrohen pran\u00eb nj\u00eb shoq\u00ebrie tjet\u00ebr t\u00eb certifikuar.<\/span><\/p>\n

21.4. Pas revokimit t\u00eb certifikat\u00ebs, garancia e vendosur sipas parashikimeve t\u00eb pik\u00ebs 9, t\u00eb k\u00ebtij vendimi, ekzekutohet menj\u00ebher\u00eb nga DPT-ja. Tatimpaguesit e p\u00ebrmendur n\u00eb pik\u00ebn 21.3 t\u00eb k\u00ebtij vendimi, d\u00ebmshp\u00ebrblehen nga DPT-ja deri n\u00eb mas\u00ebn e garancis\u00eb s\u00eb vendosur nga shoq\u00ebria, n\u00eb p\u00ebrpjes\u00ebtim me numrin e bizneseve t\u00eb regjistruara pran\u00eb saj. Procedurat dhe m\u00ebnyrat e d\u00ebmshp\u00ebrblimit, sipas k\u00ebsaj pike, rregullohen me urdh\u00ebr t\u00eb titullarit t\u00eb DPT-s\u00eb. N\u00eb rastin e prodhuesve dhe t\u00eb mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve software-ike p\u00ebr p\u00ebrdorim vetjak, si dhe n\u00eb rastin e bankave t\u00eb certifikuara n\u00eb cil\u00ebsin\u00eb e prodhuesve dhe t\u00eb mir\u00ebmbajt\u00ebsve t\u00eb zgjidhjeve software-ike p\u00ebr regjistrimin e pagesave pa para n\u00eb dor\u00eb t\u00eb faturave elektronike, garancia kalon n\u00eb favor t\u00eb DPT-s\u00eb\u201d, p\u00ebrcakton vendimi.<\/span><\/p>\n

Ngarkohen Agjencia Komb\u00ebtare e Shoq\u00ebris\u00eb s\u00eb Informacionit dhe Drejtoria e P\u00ebrgjithshme e Tatimeve p\u00ebr zbatimin e k\u00ebtij vendimi.<\/span><\/p>\n

Sipas t\u00eb dh\u00ebnave t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve deri tani jan\u00eb t\u00eb certifikuara 49 kompani p\u00ebr ofrimin e zgjidhjeve software.<\/span><\/p>\n

Faza I e procesit t\u00eb fiskalizimit nisi nga 1 janari 2021 p\u00ebr transaksionet mes enteve publike.<\/span><\/p>\n

Faza II, q\u00eb nisi m\u00eb 1 korrik 2021, p\u00ebrfshiu n\u00eb procesin e ri t\u00eb faturimit, transaksionin pa para n\u00eb dor\u00eb mes bizneseve. N\u00eb k\u00ebt\u00eb faz\u00eb u has\u00ebn shum\u00eb probleme me bllokimin e portalit SelfCare p\u00ebr shkak t\u00eb mbingarkes\u00ebs. N\u00eb faz\u00ebn e dyt\u00eb t\u00eb fiskalizimit, n\u00eb muajin korrik ku u rrit numri i bizneseve pjes\u00ebmarr\u00ebse p\u00ebr faturimin e ri kontabilist\u00ebt ngrit\u00ebn si shqet\u00ebsim se disa nga kompanit\u00eb e certifikuara p\u00ebr programet software, nuk ishin n\u00eb gjendje t\u00eb hartonin fatur\u00ebn n\u00eb formatin e duhur dhe p\u00ebr t\u00eb p\u00ebrcjell\u00eb t\u00eb dh\u00ebna n\u00eb formatin e ri. Kompanit\u00eb nuk ofronin edhe nd\u00ebrlidhjen direkte t\u00eb programeve software me programet e kontabilitetit q\u00eb p\u00ebrdorej nga shumica e bizneseve.<\/span><\/p>\n

Faza III dhe p\u00ebrfundimtarja, u konsiderua dhe m\u00eb delikatja, pasi nga 1 shtatori 2021 u p\u00ebrfshin\u00eb n\u00eb fiskalizim edhe bizneset e vogla p\u00ebr shitjet me para n\u00eb dor\u00eb. P\u00ebr biznesin e vog\u00ebl fillimisht qeveria miratoi aktin normativ n\u00eb ligjin \u201cP\u00ebr procedurat tatimore\u201d p\u00ebr mos aplikimin e d\u00ebnimeve administrative deri n\u00eb 31 dhjetor 2021. P\u00ebr subjektet e vogla afati i periudh\u00ebs pa penalitete p\u00ebr fiskalizimin u shty deri m\u00eb 30 qershor 2022. Periudha pa gjoba deri n\u00eb fund t\u00eb qershorit 2022 u zbatua edhe p\u00ebr nd\u00ebrmarrjet q\u00eb ofrojn\u00eb furnizimin me uj\u00eb p\u00ebr konsumator\u00ebt final\u00eb, si dhe tregu i rregulluar i energjis\u00eb elektrike; bankat apo institucionet financiare p\u00ebr njoftimin e pagesave t\u00eb e- Faturave t\u00eb l\u00ebshuara nga subjektet tatimpaguese.<\/span><\/p>\n

Sipas t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore deri n\u00eb prill t\u00eb 2023 n\u00eb rang vendi rezultonin t\u00eb fiskalizuara 108,414 subjekte. N\u00eb raport me totalin e bizneseve aktive rezultuan 12% e tyre t\u00eb pafiskalizuara.\/D.Azo<\/span><\/p>\n

VINI RE:<\/strong><\/span> Artikulli \u00ebsht\u00eb pron\u00eb intelektuale e Revista Monitor<\/strong><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Ndryshojn\u00eb kriteret teknike p\u00ebr operator\u00ebt q\u00eb ofrojn\u00eb zgjidhjet software n\u00ebp\u00ebrmjet t\u00eb cilave mund\u00ebsohet l\u00ebshimi i faturave t\u00eb fiskalizuara nga bizneset. Ndryshimet e miratuara nga Ministria e Financave dhe Ekonomis\u00eb t\u00eb botuara n\u00eb vendim n\u00eb Fletoren Zyrtare p\u00ebrfshijn\u00eb detyrimin e kompanive q\u00eb ofrojn\u00eb zgjidhjet software p\u00ebr t\u00eb deklaruar numrin e bizneseve q\u00eb kan\u00eb instaluar software-in, p\u00ebr […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":32,"featured_media":558596,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65,13],"tags":[],"class_list":["post-640295","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme","category-te-fundit"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/640295","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/users\/32"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=640295"}],"version-history":[{"count":0,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/640295\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/558596"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=640295"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=640295"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=640295"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}