{"id":772581,"date":"2025-11-21T07:51:26","date_gmt":"2025-11-21T06:51:26","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=772581"},"modified":"2025-11-21T07:51:26","modified_gmt":"2025-11-21T06:51:26","slug":"sqarohet-zbatimi-i-tvsh-se-kompensimi-10-per-fermeret-do-llogaritet-mbi-vleren-e-autofaturave","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2025\/11\/21\/sqarohet-zbatimi-i-tvsh-se-kompensimi-10-per-fermeret-do-llogaritet-mbi-vleren-e-autofaturave\/","title":{"rendered":"Sqarohet zbatimi i TVSH-s\u00eb: Kompensimi 10% p\u00ebr fermer\u00ebt do llogaritet mbi vler\u00ebn e autofaturave","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

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\nPas konfuzionit t\u00eb krijuar te fermer\u00ebt dhe p\u00ebrpunuesit, p\u00ebr m\u00ebnyr\u00ebn e zbatimit t\u00eb skem\u00ebs s\u00eb kompensimit t\u00eb TVSH-s\u00eb e parashikuar me paket\u00ebn fiskale, Monitor<\/a><\/span> sqaroi me institucionet fiskale m\u00ebnyr\u00ebn se si prej tyre parashikohet zbatimi n\u00eb praktik\u00eb i skem\u00ebs dhe mbi vler\u00ebn e cilave faturave do t\u00eb llogaritet kompensimi.<\/span><\/p>\n

Sipas tyre p.sh n\u00ebse nj\u00eb fermer i pajisur me NIPT do t\u00eb shes\u00eb produkte bujq\u00ebsore, me vler\u00eb 1,000 euro, dhe p\u00ebr k\u00ebt\u00eb shitje grumbulluesi apo p\u00ebrpunuesi do t\u00eb l\u00ebshoj\u00eb autofatur\u00ebn p\u00ebrkat\u00ebse, at\u00ebher\u00eb fermeri do t\u00eb p\u00ebrfitoj\u00eb nj\u00eb kompensim prej 10%, pra 100 euro.<\/span><\/p>\n

Pra kompensimi 10% i TVSh-s\u00eb s\u00eb paguar p\u00ebr inputet bujq\u00ebsore, nuk do t\u00eb llogaritet direkt mbi blerjet e fermerit p\u00ebr plehra kimike, fidan\u00eb apo fara, por mbi vler\u00ebn e autofaturave t\u00eb l\u00ebshuara nga grumbulluesi p\u00ebr produktet bujq\u00ebsore q\u00eb fermeri do t\u00eb shes\u00eb te ta. Sipas ligjit t\u00eb TVSH-s\u00eb fermer\u00ebt e pajisur me NIPT nuk l\u00ebshojn\u00eb fatura shitje n\u00ebse shesin produktet e tyre bujq\u00ebsore te persona t\u00eb tatuesh\u00ebm, por jan\u00eb k\u00ebta t\u00eb fundit q\u00eb l\u00ebshojn\u00eb autofatur\u00ebn p\u00ebr fermerin.<\/span><\/p>\n

Q\u00ebllimi i skem\u00ebs s\u00eb re t\u00eb kompensimit \u00ebsht\u00eb t\u00eb mbuloj\u00eb TVSH-n\u00eb 10% q\u00eb fermeri ka paguar p\u00ebr blerjen e inputeve bujq\u00ebsore, si plehra kimike, fidan\u00eb dhe fara, por llogaritjet e kompesimit do t\u00eb b\u00ebhen mbi vler\u00ebn e autofaturave t\u00eb l\u00ebshuara p\u00ebr secilin fermer nga p\u00ebrpunuesi apo grumbulluesi.<\/span><\/p>\n

N\u00eb baz\u00eb t\u00eb dh\u00ebnave t\u00eb administrat\u00ebs tatimore rezulton se, n\u00eb p\u00ebr vitin 2024 jan\u00eb rreth 9,875 fermer\u00eb q\u00eb kan\u00eb shitur produktet e tyre tek 659 bler\u00ebs.<\/span><\/p>\n

Pse \u00ebsht\u00eb zgjedhur ky mekaniz\u00ebm? Sipas ekspertit fiskal Artur Papajani, skema e kompensimit t\u00eb fermer\u00ebve me 10% t\u00eb TVSH-s\u00eb ndjek t\u00eb nj\u00ebjtin model q\u00eb zbatohet edhe n\u00eb vendet e Bashkimit Europian. Sipas tij, q\u00ebllimi kryesor i k\u00ebsaj skeme \u00ebsht\u00eb kompensimi i TVSH-s\u00eb q\u00eb fermer\u00ebt paguajn\u00eb p\u00ebr blerjet e tyre bujq\u00ebsore, si inpute.<\/span><\/p>\n

Meqen\u00ebse rimbursimi i drejtp\u00ebrdrejt\u00eb i TVSH-s\u00eb p\u00ebr fermer\u00ebt \u00ebsht\u00eb teknikisht i pamundur, zgjidhja m\u00eb praktike dhe ligj\u00ebrisht e zbatueshme \u00ebsht\u00eb q\u00eb kompensimi t\u00eb realizohet p\u00ebrmes vler\u00ebs s\u00eb faturave t\u00eb shitjes, t\u00eb cilat l\u00ebshohen nga grumbulluesit, p\u00ebrpunuesit ose agroturizmet e certifikuara.<\/span><\/p>\n

\u201cFermer\u00ebt p\u00ebr nevoja t\u00eb aktivitetit t\u00eb tyre, p\u00ebrgjat\u00eb vitit kryejn\u00eb blerje t\u00eb ndryshme (inpute bujq\u00ebsore, l\u00ebnd\u00eb djeg\u00ebse, pajisje t\u00eb mekanik\u00ebs bujq\u00ebsore, etj), duke paguar edhe TVSH p\u00ebr to.<\/span><\/p>\n

Realisht p\u00ebrfshirja e fermer\u00ebve n\u00eb skem\u00ebn e TVSH-s\u00eb paraqet v\u00ebshtir\u00ebsi deri pamund\u00ebsi, duke i privuar ato nga e drejta e zbritjes apo edhe rimbursimit t\u00eb TVSH-s\u00eb, rrjedhur nga blerjet tyre.<\/span><\/p>\n

Por gjithsesi duhet gjetur dhe \u00ebsht\u00eb gjetur nj\u00eb m\u00ebnyr\u00eb kompensimi p\u00ebr to. P\u00ebr t\u00eb kuptuar thjesht\u00eb e qart\u00eb k\u00ebt\u00eb procedur\u00eb, duhet: s\u00eb pari, t\u00eb kuptohet q\u00ebllimi i skem\u00ebs dhe s\u00eb dyti, i m\u00ebnyr\u00ebs s\u00eb gjetur p\u00ebr zbatimin e saj.<\/span><\/p>\n

Q\u00ebllimi i skem\u00ebs s\u00eb kompensimit \u00ebsht\u00eb rikuperimi deri n\u00eb nj\u00eb far\u00eb mase i fermer\u00ebve p\u00ebr blerjet q\u00eb ato kryejn\u00eb, blerje k\u00ebto, n\u00eb funksion t\u00eb aktivitetit t\u00eb tyre ekonomik. Kuptohet blerje, p\u00ebr t\u00eb cilat TVSH e lidhur me to teknikisht dhe ligj\u00ebrisht, \u00ebsht\u00eb e pamundur t\u2019u kthehet mbrapsht atyre n\u00eb m\u00ebnyr\u00eb t\u00eb drejtp\u00ebrdrejt\u00eb si\u00e7 ndodh me rimbursimin e zakonsh\u00ebm.<\/span><\/p>\n

Nd\u00ebrsa si mjet apo m\u00ebnyr\u00eb p\u00ebr arritjen e q\u00ebllimit, \u00ebsht\u00eb gjetur kompensimi p\u00ebr fermer\u00ebt nga buxheti i shtetit, me nj\u00eb norm\u00eb prej 10%, t\u00eb zbatuar mbi vler\u00ebn e faturave q\u00eb l\u00ebshohen p\u00ebr fermer\u00ebt, nga personat e tatuesh\u00ebm, grumbullues e p\u00ebrpunues\u201d.<\/span><\/p>\n

Si do zbatohet n\u00eb praktik\u00eb skema<\/strong><\/span><\/p>\n

N\u00eb vitin e par\u00eb t\u00eb zbatimit t\u00eb skem\u00ebs s\u00eb kompensimit t\u00eb TVSH-s\u00eb efektet financiare llogariten n\u00eb vler\u00ebn e 1.5 mld lek\u00ebve apo rreth 15 mln euro.<\/span><\/p>\n

Nga institucionet fiskale m\u00ebsohet se n\u00eb praktik\u00eb skema do t\u00eb funksionoj\u00eb mbi nj\u00eb database t\u00eb dh\u00ebnash ku do t\u00eb reflektohen autofaturat e l\u00ebshuara prej grumbulluese, por me q\u00ebllim p\u00ebrfitimin e kompensimit, autofaturat duhet t\u00eb konfirmohen online nga fermeri.<\/span><\/p>\n

Pra fillimisht fermeri duhet t\u00eb dor\u00ebzoj\u00eb k\u00ebrkes\u00ebn p\u00ebr kompensimin n\u00eb e-Albania. Krahas dor\u00ebzimit t\u00eb k\u00ebrkes\u00ebs fermeri duhet t\u00eb konfirmoj\u00eb online \u00e7do autofatur\u00eb t\u00eb l\u00ebshuar nga grumbulluesi n\u00eb em\u00ebr t\u00eb tij, me q\u00ebllim shmangien e mashtrimit dhe arritjen e gjurmueshm\u00ebris\u00eb s\u00eb mallit p\u00ebr rastet e shkeljes s\u00eb siguris\u00eb ushqimore.<\/span><\/p>\n

K\u00ebrkesa p\u00ebr kompensim do t\u00eb b\u00ebhet 2 her\u00eb n\u00eb vit dhe kompensimi do t\u00eb llogaritet mbi vler\u00ebn e autofaturave t\u00eb l\u00ebshuara p\u00ebr periudh\u00ebn janar-qershor dhe korrik -dhjetor.<\/span><\/p>\n

Kompensimi do t\u00eb p\u00ebrfitohet brenda 30 dit\u00ebve nga dor\u00ebzimi i k\u00ebrkes\u00ebs. Fermeri gjithashtu duhet t\u00eb deklaroj\u00eb edhe numrin e llogaris\u00eb bankare, ku do t\u2019i depozitohen parat\u00eb e kompensimit.<\/span><\/p>\n

P\u00ebrfitues t\u00eb skem\u00ebs do t\u00eb jen\u00eb ata fermer\u00eb q\u00eb nuk i n\u00ebnshtrohen TVSH-s\u00eb dhe si t\u00eb till\u00eb, as nuk ngarkojn\u00eb TVSH p\u00ebr bler\u00ebsit e produkteve t\u00eb tyre bujq\u00ebsore, por as kan\u00eb t\u00eb drejt\u00eb t\u00eb zbresin TVSH-n\u00eb e paguar n\u00eb blerje.<\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Pas konfuzionit t\u00eb krijuar te fermer\u00ebt dhe p\u00ebrpunuesit, p\u00ebr m\u00ebnyr\u00ebn e zbatimit t\u00eb skem\u00ebs s\u00eb kompensimit t\u00eb TVSH-s\u00eb e parashikuar me paket\u00ebn fiskale, Monitor sqaroi me institucionet fiskale m\u00ebnyr\u00ebn se si prej tyre parashikohet zbatimi n\u00eb praktik\u00eb i skem\u00ebs dhe mbi vler\u00ebn e cilave faturave do t\u00eb llogaritet kompensimi. Sipas tyre p.sh n\u00ebse nj\u00eb fermer […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":32,"featured_media":769611,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-772581","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\/772581","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=772581"}],"version-history":[{"count":99999,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/772581\/revisions"}],"predecessor-version":[{"id":772582,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/772581\/revisions\/772582"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/769611"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=772581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=772581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=772581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}