{"id":724528,"date":"2025-02-13T14:05:04","date_gmt":"2025-02-13T13:05:04","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=724528"},"modified":"2025-02-13T14:06:29","modified_gmt":"2025-02-13T13:06:29","slug":"nga-1-janari-2025-profesionet-e-lira-me-me-pak-se-3-kliente-do-tatohen-si-te-punesuar","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2025\/02\/13\/nga-1-janari-2025-profesionet-e-lira-me-me-pak-se-3-kliente-do-tatohen-si-te-punesuar\/","title":{"rendered":"Profesionet e lira me m\u00eb pak se 3 klient\u00eb do tatohen si t\u00eb pun\u00ebsuar","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

P\u00ebrllogaritja e tatimit, si t\u00eb ardhura nga pun\u00ebsimi, p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit ofrues s\u00eb sh\u00ebrbimeve profesionale q\u00eb sigurojn\u00eb 80% t\u00eb t\u00eb ardhurave bruto nga 1 klient apo 90% t\u00eb tyre nga m\u00eb pak se 3 klient\u00eb, do t\u00eb nis\u00eb nga 1 janari 2025.<\/span><\/p>\n

P\u00ebr k\u00ebt\u00eb kategori tatimi p\u00ebr t\u2019u paguar do t\u00eb p\u00ebrllogaritet p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2025 dhe do t\u00eb paguhet deri n\u00eb mars 2026.<\/span><\/p>\n

Udh\u00ebzimi i ndryshuar \u201cP\u00ebr disa shtesa dhe ndryshime n\u00eb udh\u00ebzimin e p\u00ebrgjithsh\u00ebm nr. 26, dat\u00eb 8.9.2023, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d<\/em> i botuar n\u00eb Fletoren Zyrtare p\u00ebrcakton se p\u00ebrllogaritja, detyrimi dhe deklarimi do t\u00eb fillojn\u00eb nga data 1 janar 2025.<\/span><\/p>\n

\u201cReferuar pik\u00ebs \u201ce\u201d, t\u00eb nenit 69 t\u00eb ligjit, p\u00ebr t\u00eb gjith\u00eb tatimpaguesit t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar. P\u00ebr rrjedhoj\u00eb, p\u00ebrllogaritja, detyrimi dhe deklarimi do t\u00eb fillojn\u00eb nga data 1 janar 2025\u201d,<\/em> citohet n\u00eb udh\u00ebzim.<\/span><\/p>\n

Drejtoria e P\u00ebrgjithshme e Tatimeve shpjegoi p\u00ebr Monitor se p\u00ebr k\u00ebt\u00eb kategori tatimpaguesish q\u00eb p\u00ebrllogaritja e detyrimit dhe deklarimi do t\u00eb fillojn\u00eb nga 1 Janar 2025, deklarimi do t\u00eb jet\u00eb vjetor me Formularin e Deklarimit dhe pages\u00ebs s\u00eb t\u00eb ardhurave personale nga biznesi.<\/span><\/p>\n

\u201cLlogaritja e tatimit do t\u00eb jet\u00eb vjetore, si t\u00eb ardhura nga pun\u00ebsimi (neni 12) dhe tatimi i fitimit t\u00eb tatuesh\u00ebm do t\u00eb llogaritet sipas p\u00ebrcaktimeve n\u00eb nenin 22 t\u00eb ligjit 29\/2023 \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, i ndryshuar\u201d,<\/em> pohojn\u00eb tatimet.<\/span><\/p>\n

Sipas shembujve q\u00eb jepen n\u00eb udh\u00ebzimin e ndryshuar, botuar n\u00eb Fletoren Zyrtare, t\u00eb ardhurat bruto do t\u00eb tatohen me normat nga 13 deri n\u00eb 23%, pasi t\u2019u zbriten shpenzimet e biznesit. Shpenzimet jan\u00eb t\u00eb deklaruara ose n\u00eb rast se t\u00eb ardhurat vjetore jan\u00eb deri n\u00eb 10 mln lek\u00eb, i vet\u00ebpun\u00ebsuari ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb njohjen e shpenzimeve apriori n\u00eb mas\u00ebn 30%.<\/span><\/p>\n

Po ashtu do t\u2019i llogariten si zbritje shpenzimesh n\u00eb vler\u00ebn 48 mij\u00eb lek\u00eb n\u00eb vit kur individi i pun\u00ebsuar ka nj\u00eb f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 dhe ka t\u00eb ardhurat vjetore m\u00eb t\u00eb larta t\u00eb tatueshme n\u00eb familje.<\/span><\/p>\n

Si dhe t\u2019u njihet zbritja e shpenzimeve t\u00eb p\u00ebrcaktuara n\u00eb pik\u00ebn e t\u00eb nenit 22 t\u00eb ligjit \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d q\u00eb p\u00ebrcakton zbritje nga baza tatimore \u201cnj\u00eb shum\u00eb prej 360 000 lek\u00ebsh n\u00ebse t\u00eb ardhurat vjetore jan\u00eb mbi 720 000 lek\u00eb, ose nj\u00eb shum\u00eb prej 30.000 lek\u00ebsh n\u00eb muaj n\u00ebse t\u00eb ardhurat mujore jan\u00eb mbi 60.000 lek\u00eb\u201d.<\/span><\/p>\n

N\u00eb p\u00ebrfundim norma tatimore p\u00ebr llogaritjen e tatimit t\u00eb fitimit do t\u00eb jet\u00eb nga 13% p\u00ebr fitimin deri n\u00eb 2,040,000 lek\u00eb dhe 23% mbi 2 040 000 lek\u00eb.<\/span><\/p>\n

Llogaritja e tatimit, si ndryshon udh\u00ebzimi<\/strong><\/span><\/p>\n

    \n
  1. Pika 12.8 ndryshon me p\u00ebrmbajtjen si m\u00eb posht\u00eb:<\/em><\/span><\/li>\n<\/ol>\n

    \u201c12.8 N\u00ebse nj\u00eb i vet\u00ebpun\u00ebsuar, 80 % t\u00eb t\u00eb ardhurave t\u00eb fituara i siguron nga 1 klient i vet\u00ebm, apo 90 % t\u00eb t\u00eb ardhurave t\u00eb fituara nga m\u00eb pak se 3 klient\u00eb, p\u00ebr q\u00ebllime t\u00eb llogaritjes s\u00eb detyrimit tatimor mbi t\u00eb ardhurat neto vjetore t\u00eb tij (t\u00eb ardhura t\u00eb faturuara minus shpenzimet e zbritshme t\u00eb biznesit), do t\u00eb aplikohen normat e tatimit mbi t\u00eb ardhurat nga pun\u00ebsimi (pas zbritjes s\u00eb shumave sipas neneve 22 dhe 23 t\u00eb ligjit).<\/span><\/p>\n

    P\u00ebr q\u00ebllime t\u00eb zbatimit t\u00eb k\u00ebsaj pike, individi i vet\u00ebpun\u00ebsuar llogarit n\u00ebse e ardhura plot\u00ebson kriteret e parashikuara n\u00eb germ\u00ebn \u201c\u00e7\u201d, t\u00eb pik\u00ebs 1, t\u00eb nenit 12 dhe, n\u00ebse k\u00ebto t\u00eb ardhura rezultojn\u00eb sipas k\u00ebtyre kushteve, deklarimi i t\u00eb ardhurave sipas k\u00ebtij paragrafi, do t\u00eb b\u00ebhet nga vet\u00eb i vet\u00ebpun\u00ebsuari n\u00eb deklarat\u00ebn tatimore vjetore t\u00eb tij. Individi i vet\u00ebpun\u00ebsuar n\u00eb deklarat\u00ebn vjetore t\u00eb biznesit do t\u2019i deklaroj\u00eb t\u00eb ardhurat duke plot\u00ebsuar rubrik\u00ebn e t\u00eb ardhurave nga pun\u00ebsimi dhe nuk plot\u00ebson rubrik\u00ebn e t\u00eb ardhurat nga biznesi.<\/span><\/p>\n

    Rregulli sipas k\u00ebtij paragrafi zbatohet dhe n\u00ebse i vet\u00ebpun\u00ebsuari ka marr\u00eb ndonj\u00eb pages\u00eb edhe nga ndonj\u00eb klient jorezident tatimor shqiptar. Ky paragraf zbatohet pavar\u00ebsisht n\u00ebse i vet\u00ebpun\u00ebsuari ofron sh\u00ebrbime i vet\u00ebm apo ka edhe punonj\u00ebs t\u00eb papaguar t\u00eb familjes, apo ka edhe t\u00eb pun\u00ebsuar.<\/span><\/p>\n

    Shembull. Deklarimi p\u00ebr vitin 2025<\/strong><\/span><\/p>\n

    \u2013 Individi i vet\u00ebpun\u00ebsuar me inicialet \u201cA.B.\u201d me kod ekonomik J6201 \u201cAktivitete t\u00eb programimit informatik\u201d, rezulton se gjat\u00eb vitit 2025, ka pasur t\u00eb ardhura bruto nga biznesi n\u00eb shum\u00ebn 4,000,000 lek\u00eb. Nga k\u00ebto t\u00eb ardhura, 3,280,000 lek\u00eb t\u00eb totalit t\u00eb t\u00eb ardhurave i ka realizuar nga kompania me inicialet \u201cC.D.\u201d, nd\u00ebrkoh\u00eb q\u00eb pjesa tjet\u00ebr e t\u00eb ardhurave tatimore prej 720,000 lek\u00eb rezulton nga 5 kompani t\u00eb tjera. Shpenzimet tatimore t\u00eb individit t\u00eb vet\u00ebpun\u00ebsuar p\u00ebr vitin 2025 jan\u00eb 1,000,000 lek\u00eb. Sh\u00ebnime t\u00eb tjera: Nd\u00ebrkoh\u00eb individi i vet\u00ebpun\u00ebsuar ka nj\u00eb f\u00ebmij\u00eb n\u00ebn mosh\u00ebn 18 vje\u00e7 dhe ka t\u00eb ardhurat vjetore m\u00eb t\u00eb larta t\u00eb tatueshme n\u00eb familje.<\/span><\/p>\n

    Si do t\u00eb tatohen t\u00eb ardhurat e individit t\u00eb vet\u00ebpun\u00ebsuar: 82% (3,280,000 lek\u00eb\/4,000,000 lek\u00eb) e t\u00eb ardhurave nga biznesi rezultojn\u00eb nga 1 klient i vet\u00ebm. Duke qen\u00eb se t\u00eb ardhurat e individit t\u00eb vet\u00ebpun\u00ebsuar jan\u00eb 80% e m\u00eb shum\u00eb nga 1 klient i vet\u00ebm (shkronja \u00e7\/i, pika 1, e nenit 12) at\u00ebher\u00eb fitimi i tatuesh\u00ebm i individit t\u00eb vet\u00ebpun\u00ebsuar do t\u00eb konsiderohet e ardhura nga pun\u00ebsimi p\u00ebr llogaritje t\u00eb detyrimit tatimor.<\/span><\/p>\n

    Sh\u00ebnim. Vet\u00ebm p\u00ebr q\u00ebllim t\u00eb llogaritjes s\u00eb mas\u00ebs n\u00eb % t\u00eb s\u00eb ardhur\u00ebs s\u00eb fituar nga secili klient, pesha p\u00ebr t\u00eb ardhur\u00ebn e fituar nga klienti konsiderohet e nj\u00ebjt\u00eb me pesh\u00ebn e s\u00eb ardhur\u00ebs bruto nga klienti. Si do t\u00eb b\u00ebhet deklarimi: Individi i vet\u00ebpun\u00ebsuar n\u00eb deklarat\u00ebn e tij vjetore \u201cFormulari i deklarimit dhe pages\u00ebs s\u00eb tatimit mbi t\u00eb ardhurat personale nga biznesi\u201d do t\u00eb plot\u00ebsoj\u00eb rubrikat 8\/9 \u201cT\u00eb ardhura nga pun\u00ebsimi\u201d. Pasi plot\u00ebson rubrikat 8 dhe 9, rubrikat nga 10 deri n\u00eb rubrik\u00ebn 21, q\u00eb i p\u00ebrkasin t\u00eb ardhurave nga biznesi nuk plot\u00ebsohen.<\/span><\/p>\n

    Referuar pik\u00ebs \u201ce\u201d, t\u00eb nenit 69 t\u00eb ligjit, p\u00ebr t\u00eb gjith\u00eb tatimpaguesit t\u00eb regjistruar para dat\u00ebs 31 dhjetor 2023, t\u00eb cil\u00ebt jan\u00eb subjekt i tatimit t\u00eb thjeshtuar mbi fitimin apo tatimit mbi fitimin, si edhe p\u00ebr ata q\u00eb regjistrohen p\u00ebr her\u00eb t\u00eb par\u00eb n\u00eb vitin pasardh\u00ebs, p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2024, do t\u00eb p\u00ebrdoren formular\u00ebt dhe p\u00ebrgjegj\u00ebsit\u00eb tatimore, sipas ligjit nr. 9632, dat\u00eb 30.10.2006, \u201cP\u00ebr sistemin e taksave vendore\u201d, t\u00eb ndryshuar, si dhe ligjit nr. 8438, dat\u00eb 28.12.1998, \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d, t\u00eb ndryshuar. P\u00ebr rrjedhoj\u00eb, p\u00ebrllogaritja, detyrimi dhe deklarimi do t\u00eb fillojn\u00eb nga data 1 janar 2025.\/Monitor<\/strong><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

    P\u00ebrllogaritja e tatimit, si t\u00eb ardhura nga pun\u00ebsimi, p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit ofrues s\u00eb sh\u00ebrbimeve profesionale q\u00eb sigurojn\u00eb 80% t\u00eb t\u00eb ardhurave bruto nga 1 klient apo 90% t\u00eb tyre nga m\u00eb pak se 3 klient\u00eb, do t\u00eb nis\u00eb nga 1 janari 2025. P\u00ebr k\u00ebt\u00eb kategori tatimi p\u00ebr t\u2019u paguar do t\u00eb p\u00ebrllogaritet p\u00ebr efekt t\u00eb […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":49,"featured_media":724529,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-724528","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-lajme"],"gt_translate_keys":[{"key":"link","format":"url"}],"_links":{"self":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/724528","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\/49"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/comments?post=724528"}],"version-history":[{"count":99999,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/724528\/revisions"}],"predecessor-version":[{"id":724638,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/724528\/revisions\/724638"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/724529"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=724528"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=724528"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=724528"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}