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N\u00ebse je individ, pra nuk je i pajisur me NIPT biznesi, por gjat\u00eb vitit 2025 ke gjeneruar t\u00eb ardhur me vler\u00eb mbi 50 mij\u00eb lek\u00eb, pasi ke dh\u00ebn\u00eb nj\u00eb apartament apo vil\u00eb me qira p\u00ebrmes platformave Airbnb apo Booking, p\u00ebr administrat\u00ebn tatimore kjo e ardhur konsiderohet e patatuar, p\u00ebr rrjedhoj\u00eb duhet t\u00eb deklarohet n\u00eb formularin e Deklarat\u00ebs Vjetore t\u00eb t\u00eb Ardhurave Personale (DIVA), dhe do t\u00eb tatohen 15%.<\/span><\/p>\n Pra t\u00eb ardhurat p\u00ebrmes rrjeteve sociale apo platformave t\u00eb tjera t\u00eb huaja, do t\u00eb deklarohen n\u00eb t\u00eb nj\u00ebjt\u00ebn formular q\u00eb deklarohen t\u00eb ardhurat nga marr\u00ebdh\u00ebniet e pun\u00ebsimit.<\/span><\/p>\n Kontabilist\u00ebt sqarojn\u00eb se n\u00eb DIVA do t\u00eb deklarohet e ardhura e mbetur pas komisioneve, q\u00eb pasi sh\u00ebnohet manualisht nga deklaruesi, do t\u00eb tatohet 15% automatikisht nga sistemi n\u00ebp\u00ebrmjet deklarat\u00ebs.<\/span><\/p>\n N\u00eb praktik\u00eb shum\u00eb deklarues t\u00eb t\u00eb ardhurave t\u00eb patatuara q\u00eb i kan\u00eb gjeneruar p\u00ebrmes platformave t\u00eb huaja, po hasin paqart\u00ebsi mbi deklarimin e shum\u00ebs. N\u00ebse duhet t\u00eb deklarohet shuma para apo pas komisionit t\u00eb paguar p\u00ebr platform\u00ebn.<\/span><\/p>\n Interpretimi i p\u00ebrgjithsh\u00ebm fiskal n\u00eb DIVA i referohet vet\u00ebm \u201ct\u00eb ardhur\u00ebs bruto nga qiraja\u201d, apo si \u201ct\u00eb ardhura bruto t\u00eb tjera t\u00eb pap\u00ebrmendura m\u00eb lart t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb\u201d, nd\u00ebrsa konkretisht n\u00eb DIVA p\u00ebr t\u00eb ardhurat e k\u00ebtyre individ\u00ebve nuk parashikohen zbritje shpenzimesh p\u00ebr komisionet e platformave.<\/span><\/p>\n Kontabilisti Armand Mala shpjegon p\u00ebr \u201cMonitor\u201d se edhe pse DIVA i referohet t\u00eb ardhur\u00ebs bruto nga qiraja, nga individ\u00ebt duhet t\u00eb deklarohet e ardhura, q\u00eb ka mbetur pas komisioneve, pasi kjo \u00ebsht\u00eb edhe shuma q\u00eb rakordohet me pagesat e ark\u00ebtuara p\u00ebrmes bank\u00ebs.<\/span><\/p>\n Deklarimi n\u00eb DIVA \u00ebsht\u00eb i domosdosh\u00ebm edhe p\u00ebr t\u00eb ardhurat e gjeneruara nga rrjetet sociale si Facebook, Instagram apo YouTube, t\u00eb cilat gjithashtu konsiderohen t\u00eb patatuara, pasi individ\u00ebt nuk jan\u00eb t\u00eb regjistruar me NIPT.<\/span><\/p>\n Pra pavar\u00ebsisht se t\u00eb ardhurat jan\u00eb realizuar p\u00ebrmes platformave t\u00eb huaja, ato konsiderohen t\u00eb ardhura t\u00eb patatuara t\u00eb nj\u00eb individi, i cili nuk \u00ebsht\u00eb i pajisur me NIPT. N\u00eb k\u00ebt\u00eb rast ai ka detyrimin t\u2019i deklaroj\u00eb ato p\u00ebrmes DIVA p\u00ebr t\u00eb cil\u00ebn do t\u00eb paguaj\u00eb detyrimin 15%.<\/span><\/p>\n Sipas njoftimit t\u00eb publikuar m\u00eb her\u00ebt nga Administrata tatimore, konkretisht \u00ebsht\u00eb k\u00ebrkuar \u201cq\u00eb \u00e7do person q\u00eb ka p\u00ebrfituar t\u00eb ardhura si individ nga platformat si: Meta, YouTube, Google, Airbnb, Booking etj., dhe i ka ark\u00ebtuar ato n\u00eb bank\u00eb ose p\u00ebrmes PayPal, duhet t\u2019i deklaroj\u00eb n\u00eb formularin DIVA-2025, brenda afatit: 31 Mars 2026\u201d.<\/span><\/p>\n Kontabilisti Armand Mala sqaron se n\u00eb formularin DIVA t\u00eb ardhurat e patatuara me vler\u00eb mbi 50 mij\u00eb lek\u00eb n\u00eb vit nga qiraja t\u00eb gjeneruara p\u00ebrmes platformave t\u00eb huaja, duhet t\u00eb pasqyrohen te Rubrika 6 \u201cT\u00eb ardhura nga dh\u00ebnia me qira\u201d.<\/span><\/p>\n N\u00eb DIVA t\u00eb ardhurat p\u00ebrmes rrjeteve sociale sipas Mala duhet t\u00eb deklarohen n\u00eb rubrik\u00ebn (21) \u201cT\u00eb ardhura bruto t\u00eb tjera t\u00eb pap\u00ebrmendura m\u00eb lart t\u00eb realizuara jasht\u00eb territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb\u201d.<\/span><\/p>\n Por si llogaritet tatimi?<\/span><\/p>\n \u201cP\u00ebr t\u00eb dyja rastet vlera e t\u00eb ardhur\u00ebs s\u00eb patatuar duhet t\u00eb sh\u00ebnohet manualisht nga deklaruesi. Tatimi \u00ebsht\u00eb 15%. Sistemi e-Filing e llogarit automatikisht tatimin, pas plot\u00ebsimit t\u00eb shum\u00ebs manualisht nga deklaruesi. Shuma e deklaruar do t\u00eb tatohet e plot\u00eb. N\u00eb k\u00ebt\u00eb rast ligji nuk parashikon zbritje shpenzimesh.<\/span><\/p>\n Zbritje shpenzimesh, n\u00eb ligjin \u201cP\u00ebr tatimin mbi t\u00eb ardhurat\u201d parashikohen vet\u00ebm p\u00ebr t\u00eb ardhurat nga pun\u00ebsimi, ku sipas nenit 22, pika 1, germat a, b dhe c me vler\u00eb 360 mij\u00eb lek\u00eb n\u00eb vit dhe 600 mij\u00eb lek\u00eb n\u00eb vit sipas fash\u00ebs s\u00eb t\u00eb ardhurave. N\u00eb DIVA \u00ebsht\u00eb e reflektuar n\u00eb rubrik\u00ebn 24. Si dhe zbritje shpenzimesh, si kompensimi p\u00ebr \u00e7do f\u00ebmij\u00eb n\u00eb ngarkim t\u00eb tij m\u00eb pak se 18 vje\u00e7 n\u00eb shum\u00ebn 48 mij\u00eb lek\u00eb dhe shpenzime p\u00ebr arsimin e f\u00ebmij\u00ebve me vler\u00eb maksimale deri n\u00eb 100 mij\u00eb lek\u00eb, t\u00eb p\u00ebrcaktuara n\u00eb rubrikat 25 dhe 26 t\u00eb DIVA-s\u201d, sqaron Mala.<\/span><\/p>\n Kur nisi deklarimi i t\u00eb ardhurave t\u00eb patatuara n\u00ebse jan\u00eb mbi 50 mij\u00eb lek\u00eb n\u00eb vit<\/span><\/p>\n Detyrimi i deklarimit edhe p\u00ebr ardhurat mbi 50 mij\u00eb lek\u00eb q\u00eb nj\u00eb individ ka realizuar gjat\u00eb vitit, p\u00ebr t\u00eb cilat nuk \u00ebsht\u00eb mbajtur tatim p\u00ebrfundimtar n\u00eb burim, p\u00ebrfshir\u00eb edhe p\u00ebrmes platformave nd\u00ebrkomb\u00ebtare u p\u00ebrfshi si risi n\u00eb 2025, me plot\u00ebsimin e DIVA 2024.<\/span><\/p>\n Ndryshimet soll\u00ebn se edhe n\u00ebse nj\u00eb individ nuk kishte realizuar nj\u00eb total t\u00eb ardhurash vjetore mbi 1,2 mln lek\u00eb nga pun\u00ebsimi (pasi vet\u00ebm n\u00ebse t\u00eb ardhurat vjetore bruto nga pun\u00ebsimi jan\u00eb mbi 1,2 mln lek\u00eb individi ka detyrim p\u00ebr plot\u00ebsim e DIVA), por kishte realizuar t\u00eb ardhura t\u00eb patatuara mbi 50 mij\u00eb lek\u00eb n\u00eb vit nga qiraja, YouTube etj, i lind detyrimi p\u00ebr plot\u00ebsimin e DIVA.<\/span><\/p>\n Pra mund t\u00eb mos ken\u00eb realizuar nj\u00eb total t\u00eb ardhurash mbi 1,2 milion\u00eb lek\u00eb, por kan\u00eb realizuar mbi 50 mij\u00eb lek\u00eb dhe nuk jan\u00eb t\u00eb tatuara, n\u00eb k\u00ebt\u00eb rast do t\u00eb duhet t\u00eb deklarojn\u00eb DIVA-n.<\/span><\/p>\n T\u00eb ardhura t\u00eb tilla mund t\u00eb jen\u00eb: T\u00eb ardhurat nga qiradh\u00ebnia, kur qiramarr\u00ebs \u00ebsht\u00eb nj\u00eb individ i paregjistruar si tatimpagues tregtar, t\u00eb ardhura t\u00eb realizuara jasht\u00eb Shqip\u00ebris\u00eb etj.<\/span><\/p>\n Sakaq p\u00ebr shkak t\u00eb k\u00ebrkes\u00ebs n\u00eb rritje t\u00eb turist\u00ebve t\u00eb huaj p\u00ebr t\u2019u akomoduar n\u00eb apartamente me qira ditore, pasi \u00e7mimet e qira jan\u00eb m\u00eb t\u00eb lira se strukturat tradicionale akomoduese numri i tyre vijon t\u00eb rritet.<\/span><\/p>\n N\u00eb vitin 2025 nga qiradh\u00ebnia n\u00eb Shqip\u00ebri u gjeneruan gjithsej 134 mln euro<\/span><\/p>\n T\u00eb dh\u00ebnat e AirDNA, nj\u00ebsia analitike e platform\u00ebs s\u00eb qiradh\u00ebnies Airbnb dhe Expedia (dhe n\u00eb disa raste Booking.com), t\u00eb b\u00ebra t\u00eb disponueshme p\u00ebr \u201cMonitor\u201d, b\u00ebjn\u00eb t\u00eb ditur se n\u00eb gjith\u00eb vendin, mesatarisht n\u00eb vitin 2025, jepeshin me qira 26.3 mij\u00eb apartamente p\u00ebrmes platform\u00ebs s\u00eb qiradh\u00ebnies, Airbnb, nga 21 mij\u00eb vitin e m\u00ebparsh\u00ebm, me nj\u00eb rritje prej 25.3%.<\/span><\/p>\n Sipas t\u00eb dh\u00ebnave nga AirDNA dhe Expedia, n\u00eb vitin 2025 nga qiradh\u00ebnia n\u00eb Shqip\u00ebri u gjeneruan gjithsej 134 milion\u00eb euro, nj\u00eb nivel rekord i regjistruar ndonj\u00ebher\u00eb n\u00eb vend. N\u00eb krahasim me vitin e m\u00ebparsh\u00ebm, t\u00eb ardhurat jan\u00eb rritur me 23.4%.<\/span><\/p>\n Megjithat\u00eb, nj\u00eb pjes\u00eb e k\u00ebtyre individ\u00ebve nuk jan\u00eb t\u00eb regjistruar pran\u00eb tatimeve, \u00e7ka ka nxitur q\u00eb administrata tatimore t\u00eb marr\u00eb disa her\u00eb masa p\u00ebr evidentimin dhe fiskalizimin e k\u00ebtij aktiviteti t\u00eb zhvilluar n\u00eb tregun informal.<\/span><\/p>\n P\u00ebr identifikimin e individ\u00ebve q\u00eb l\u00ebshojn\u00eb prona me qira ditore dhe formalizimin e tyre tatimet nis\u00ebn identifikimin n\u00ebp\u00ebrmjet komisioneve t\u00eb paguara prej tyre n\u00eb platform\u00ebn Booking.<\/span><\/p>\n M\u00eb her\u00ebt nga administrata tatimore u pohua se nga Drejtoria e Hetimit po hartohet nj\u00eb projekt pilot p\u00ebr evidentimin e k\u00ebtyre t\u00eb dh\u00ebnave n\u00ebp\u00ebrmjet p\u00ebrfaq\u00ebsuesve tatimor n\u00eb Shqip\u00ebri q\u00eb japin prona me qira n\u00eb platformat Booking apo AirBnb.<\/span><\/p>\n Projekti parashikonte q\u00eb numri i qiradh\u00ebn\u00ebsve t\u00eb identifikuar p\u00ebrmes komisioneve t\u00eb paguara, p\u00ebr formalizimin t\u00eb kryq\u00ebzohen me nj\u00eb s\u00ebr\u00eb t\u00eb dh\u00ebnash, p\u00ebrfshir\u00eb deklarimet n\u00eb Deklarat\u00ebn Individuale Vjetore t\u00eb t\u00eb Ardhurave (DIVA) p\u00ebr 2024, me q\u00ebllim mbajtjen 15% t\u00eb tatimit n\u00eb burim p\u00ebr t\u00eb ardhurat e patatuara.\/ Dorina Azo<\/span><\/p>\n