{"id":728470,"date":"2025-03-06T08:16:32","date_gmt":"2025-03-06T07:16:32","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=728470"},"modified":"2025-03-06T08:16:32","modified_gmt":"2025-03-06T07:16:32","slug":"si-do-te-deklarohen-te-ardhurat-dhe-llogaritet-tatimi-per-te-vetepunesuarit-e-profesioneve-te-lira","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2025\/03\/06\/si-do-te-deklarohen-te-ardhurat-dhe-llogaritet-tatimi-per-te-vetepunesuarit-e-profesioneve-te-lira\/","title":{"rendered":"Si do t\u00eb deklarohen t\u00eb ardhurat dhe llogaritet tatimi p\u00ebr t\u00eb vet\u00ebpun\u00ebsuarit e profesioneve t\u00eb lira","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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

Nga 1 janari 2025, t\u00eb vet\u00ebpun\u00ebsuarve t\u00eb profesioneve t\u00eb lira q\u00eb fitojn\u00eb 80% t\u00eb t\u00eb ardhurave bruto nj\u00eb 1 klient do t\u00eb ken\u00eb detyrimin p\u00ebr deklarimin dhe pagimin e tatimit me normat e t\u00eb ardhurave nga pun\u00ebsime 13 dhe 23%.<\/span><\/p>\n

P\u00ebr k\u00ebt\u00eb kategori tatimi p\u00ebr t\u2019u paguar do t\u00eb llogaritet p\u00ebr efekt t\u00eb periudh\u00ebs tatimore 2025, nd\u00ebrsa afati i deklarimit \u00ebsht\u00eb deri n\u00eb mars 2026.<\/span><\/p>\n

Ndryshimet e udh\u00ebzimit shp\u00ebrndar\u00eb bizneseve p\u00ebrcaktojn\u00eb se 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-pun\u00ebsuari ka marr\u00eb ndonj\u00eb pages\u00eb edhe nga ndonj\u00eb klient jorezident tatimor shqiptar.<\/span><\/p>\n

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-pun\u00ebsuari ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb njohjen e shpenzimeve apriori n\u00eb mas\u00ebn 30%.<\/span><\/p>\n

\u201cIndividi i vet\u00ebpun\u00ebsuar, duke qen\u00eb se ka t\u00eb ardhura vjetore deri n\u00eb 10,000,000 lek\u00eb, ka t\u00eb drejt\u00eb t\u00eb zgjedh\u00eb regjimin e ve\u00e7ant\u00eb p\u00ebr njohjen e shpenzimeve t\u00eb zbritshme.<\/span><\/p>\n

Ky shpenzim i zbritsh\u00ebm apriori \u00ebsht\u00eb 30% p\u00ebr individ\u00eb te vet\u00ebpun\u00ebsuar. N\u00eb rubrik\u00ebn 28 t\u00eb deklarat\u00ebs, konkretisht ky subjekt zgjedh kutiz\u00ebn \u201cPo\u201d p\u00ebr zbritjen apriori t\u00eb shpenzimeve\u201d, p\u00ebrcaktohet n\u00eb udh\u00ebzim.<\/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

Tatimi p\u00ebr kategorin\u00eb e t\u00eb vet\u00ebpun\u00ebsuarve q\u00eb sigurojn\u00eb 80 apo 90% t\u00eb t\u00eb ardhurave bruto nga 1 apo 3 klient\u00eb mbeti i pandryshuar pas vendimit t\u00eb Gjykat\u00ebs Kushtetuese p\u00ebr rr\u00ebzimin e pik\u00ebs 1 t\u00eb nenit 69 q\u00eb vendosi nisjen e tatimit 15% nga 1 janari 2030.<\/span><\/p>\n

I pandryshuar mbeti edhe tatimi prej 23% p\u00ebr bizneset me t\u00eb ardhura mbi 14 milion\u00eb lek\u00eb n\u00eb vit.<\/span><\/p>\n

3.Pika 12.8 ndryshon me p\u00ebrmbajtjen si m\u00eb posht\u00eb:<\/strong><\/span><\/p>\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). P<\/span><\/p>\n

\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.<\/span><\/p>\n

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-pun\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-pun\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.\/Monitor<\/strong><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Nga 1 janari 2025, t\u00eb vet\u00ebpun\u00ebsuarve t\u00eb profesioneve t\u00eb lira q\u00eb fitojn\u00eb 80% t\u00eb t\u00eb ardhurave bruto nj\u00eb 1 klient do t\u00eb ken\u00eb detyrimin p\u00ebr deklarimin dhe pagimin e tatimit me normat e t\u00eb ardhurave nga pun\u00ebsime 13 dhe 23%. P\u00ebr k\u00ebt\u00eb kategori tatimi p\u00ebr t\u2019u paguar do t\u00eb llogaritet p\u00ebr efekt t\u00eb periudh\u00ebs tatimore […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":49,"featured_media":728471,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-728470","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\/728470","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=728470"}],"version-history":[{"count":99999,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/728470\/revisions"}],"predecessor-version":[{"id":728472,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/728470\/revisions\/728472"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/728471"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=728470"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=728470"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=728470"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}