{"id":804445,"date":"2026-06-03T08:15:18","date_gmt":"2026-06-03T06:15:18","guid":{"rendered":"https:\/\/www.hashtag.al\/?p=804445"},"modified":"2026-06-03T08:15:18","modified_gmt":"2026-06-03T06:15:18","slug":"300-biznese-qe-kane-marreveshje-kestesh-duhet-te-terhiqen-per-te-perfituar-nga-ligji-i-faljes","status":"publish","type":"post","link":"https:\/\/www.hashtag.al\/index.php\/2026\/06\/03\/300-biznese-qe-kane-marreveshje-kestesh-duhet-te-terhiqen-per-te-perfituar-nga-ligji-i-faljes\/","title":{"rendered":"300 biznese, q\u00eb kan\u00eb marr\u00ebveshje k\u00ebstesh, duhet t\u00eb t\u00ebrhiqen p\u00ebr t\u00eb p\u00ebrfituar nga ligji i faljes","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

\"\"
\nRreth 300 biznese q\u00eb kan\u00eb aktualisht marr\u00ebveshje p\u00ebr shlyerjen e detyrimeve tatimore me k\u00ebste, duhet t\u00eb t\u00ebrhiqen nga k\u00ebto marr\u00ebveshje n\u00ebse duan t\u00eb p\u00ebrfitojn\u00eb nga ligjin p\u00ebr fshirjen dhe shuarjen e detyrimeve tatimore, doganore dhe vendore.<\/span><\/p>\n

Monitor m\u00ebson se gjat\u00eb nj\u00eb takimi informues me biznese an\u00ebtare t\u00eb Shoqat\u00ebs Gjermane t\u00eb Industris\u00eb dhe Tregtis\u00eb n\u00eb Shqip\u00ebri (DIHA) mbi ligjin \u201cP\u00ebr marr\u00ebveshjen e Paqes Fiskale\u201d dhe faljen e detyrimeve t\u00eb papaguara, drejtues t\u00eb administrat\u00ebs tatimore shpjeguan se subjektet q\u00eb jan\u00eb n\u00eb marr\u00ebveshje aktive me k\u00ebste nuk mund t\u00eb p\u00ebrfitojn\u00eb automatikisht nga falja e detyrimeve apo fshirja e pjesshme e tyre.<\/span><\/p>\n

P\u00ebr t\u00eb p\u00ebrfituar nga falja e gjobave, kamat\u00ebvonesave apo nga shuarja e nj\u00eb pjese t\u00eb detyrimeve, ato duhet t\u00eb heqin dor\u00eb nga marr\u00ebveshjet ekzistuese dhe t\u00eb ndjekin procedurat e parashikuara nga ligji.<\/span><\/p>\n

Po ashtu administrata tatimore \u00ebsht\u00eb duke u p\u00ebrgatitur p\u00ebr t\u00eb d\u00ebrguar njoftime t\u00eb dedikuara bizneseve, n\u00ebse do t\u00eb p\u00ebrfitojn\u00eb apo jo nga ligji i faljes. Si p\u00ebr detyrimet e papaguara n\u00eb tatime dhe dogana do t\u00eb ket\u00eb nj\u00eb list\u00eb t\u00eb unifikuar.<\/span><\/p>\n

\u201cKjo do t\u00eb thot\u00eb se n\u00ebse nj\u00eb biznes \u00ebsht\u00eb n\u00eb ndjekje penale nga tatimet, nuk p\u00ebrfiton dot nga ligji i faljes p\u00ebr detyrimet e papaguara n\u00eb dogan\u00eb dhe anasjelltas. Lista p\u00ebr detyrimet e papaguara n\u00eb tatime dhe dogana do t\u00eb jet\u00eb e unifikuar\u201d, sqaruan p\u00ebrfaq\u00ebsues t\u00eb Drejtoris\u00eb s\u00eb P\u00ebrgjithshme t\u00eb Tatimeve.<\/span><\/p>\n

Gjat\u00eb takimit u theksua se q\u00ebllimi i nism\u00ebs \u00ebsht\u00eb ulja e stokut t\u00eb borxhit tatimor, rritja e ark\u00ebtimeve vullnetare dhe pastrimi i regjistrave fiskal\u00eb nga detyrimet e vjetra t\u00eb akumuluara nd\u00ebr vite. Autoritetet ftuan bizneset t\u00eb analizojn\u00eb me kujdes situat\u00ebn e tyre p\u00ebr t\u00eb zgjedhur alternativ\u00ebn m\u00eb t\u00eb favorshme p\u00ebr shlyerjen e detyrimeve.<\/span><\/p>\n

Nj\u00eb tjet\u00ebr mesazh i p\u00ebrcjell\u00eb n\u00eb takim ishte se kjo pritet t\u00eb jet\u00eb mund\u00ebsia e fundit e k\u00ebtij lloji. Sipas p\u00ebrfaq\u00ebsuesve t\u00eb administrat\u00ebs tatimore, nuk parashikohet q\u00eb n\u00eb t\u00eb ardhmen t\u00eb ket\u00eb m\u00eb ligje p\u00ebr faljen apo fshirjen e detyrimeve p\u00ebr shkak t\u00eb integrimit t\u00eb vendit n\u00eb BE, ndaj bizneset duhet t\u00eb shfryt\u00ebzojn\u00eb afatet dhe mund\u00ebsit\u00eb q\u00eb ofron ligji.<\/span><\/p>\n

Ligji parashikon falje t\u00eb gjobave dhe kamat\u00ebvonesave p\u00ebr kategori t\u00eb ndryshme detyrimesh, nd\u00ebrsa p\u00ebr periudha t\u00eb caktuara edhe shuarje t\u00eb nj\u00eb pjese t\u00eb principalit, me kusht q\u00eb tatimpaguesit t\u00eb p\u00ebrmbushin kriteret dhe afatet e p\u00ebrcaktuara.<\/span><\/p>\n

Sipas kalendarit t\u00eb publikuar nga tatimet m\u00eb 10.06.2026 fillon pagesa e detyrimeve tatimore p\u00ebr t\u00eb p\u00ebrfituar nga ligji i faljes.<\/span><\/p>\n

Nd\u00ebrsa deri m\u00eb 30.06.2026 \u00ebsht\u00eb afati i fundit, p\u00ebr pages\u00ebn menj\u00ebher\u00eb t\u00eb 50% t\u00eb detyrimit principal, p\u00ebr t\u00eb p\u00ebrfituar fshirjen e 50% t\u00eb tij. P\u00ebr detyrimet tatimore t\u00eb periudh\u00ebs 2015-2019.<\/span><\/p>\n

P\u00ebr dor\u00ebzimin e deklaratave t\u00eb pador\u00ebzuara p\u00ebr periudhat deri m\u00eb 31.12.2024, p\u00ebr t\u00eb p\u00ebrfituar faljen e gjobave p\u00ebr deklarim t\u00eb vonuar.<\/span><\/p>\n

30.11.2026 \u00ebsht\u00eb afati i fundit q\u00eb kan\u00eb subjektet p\u00ebr t\u00eb paraqitur pran\u00eb Drejtoris\u00eb Rajonale Tatimore p\u00ebrkat\u00ebse aktin e heqjes dor\u00eb nga ankimi.<\/span><\/p>\n

30.12.2026 \u00ebsht\u00eb Afati i fundit p\u00ebr pages\u00ebn e 75% t\u00eb detyrimit principal, p\u00ebr t\u00eb p\u00ebrfituar fshirjen e 25% t\u00eb tij. P\u00ebr detyrimet tatimore t\u00eb periudh\u00ebs 2015-2019.<\/span><\/p>\n

P\u00ebr pages\u00ebn e 100% t\u00eb principalit, p\u00ebr t\u00eb p\u00ebrfituar fshirjen e gjobave dhe kamat\u00ebvonesave p\u00ebr detyrimet tatimore t\u00eb periudh\u00ebs 2020-2024.\/D.Azo<\/span><\/p>\n

Afatet dhe procedurat p\u00ebr zbatimin e ligjit t\u00eb faljes <\/strong><\/span><\/p>\n

Q\u00ebllimi i ligjit <\/strong><\/span><\/p>\n

Reduktimi i stokut t\u00eb borxhit<\/span><\/p>\n

Rritja e ark\u00ebtimeve vullnetare<\/span><\/p>\n

Pastrimi i regjistrave fiskal\u00eb<\/span><\/p>\n

Fshirje dhe shuarje detyrimesh<\/span><\/p>\n

Formalizimi fiskal<\/span><\/p>\n

Tatimpaguesit q\u00eb nuk p\u00ebrfitojn\u00eb <\/strong><\/span><\/p>\n

Subjekte me vendim t\u00eb form\u00ebs s\u00eb prer\u00eb n\u00eb favor t\u00eb Administrat\u00ebs tatimore (AT) apo Administrat\u00ebs Doganore (AD) ose jan\u00eb persona n\u00eb proces hetimi penal p\u00ebrpara apo gjat\u00eb koh\u00ebzgjatjes s\u00eb zbatimit t\u00eb ligjit<\/span><\/p>\n

Anulim i p\u00ebrfitimit n\u00eb rast hetimi gjat\u00eb zbatimit<\/span><\/p>\n

Lista p\u00ebrjashtuese<\/span><\/p>\n

\u2013 Jan\u00eb n\u00eb proces gjyq\u00ebsor apo proces apelimi<\/span><\/p>\n

\u2013 Jan\u00eb n\u00eb marr\u00ebveshje me k\u00ebste<\/span><\/p>\n

E drejta p\u00ebr t\u2019u t\u00ebrhequr nga ankimimi administrativ ose e drejta ankimimit deri m\u00eb 30 11.2026<\/span><\/p>\n

Fshirja e detyrimeve deri m\u00eb 31 Dhjetor 2014 <\/strong><\/span><\/p>\n

Detyrimet deri m\u00eb 31.12.2024<\/span><\/p>\n

Falje totale e penaliteteve<\/span><\/p>\n

Fshihet 100% principali, p\u00ebrjashtohet principali i kontributeve<\/span><\/p>\n

Fshihen 100% gjobat<\/span><\/p>\n

Fshihen 100% kamat\u00ebvonesat<\/span><\/p>\n

Edhe kur principali \u00ebsht\u00eb 0 falen gjobat dhe kamat\u00ebvonesat<\/span><\/p>\n

Detyrimet e vendosura para dat\u00ebs s\u00eb \u00e7regjistrimit n\u00eb QKB t\u00eb kontabilizuara dhe t\u00eb evidentuara deri m\u00eb 31.12.2024<\/span><\/p>\n

Detyrimet 2015-2019 <\/strong><\/span><\/p>\n

Alternativa me 50%:<\/strong> paguhet 50% e pages\u00ebs s\u00eb principalit me nj\u00eb k\u00ebst t\u00eb vet\u00ebm deri n\u00eb 30.06.2026 dhe shuhet:<\/span><\/p>\n

50% e principalit<\/span><\/p>\n

Fshihen 100% gjobat<\/span><\/p>\n

Fshihen 100% kamat\u00ebvonesat<\/span><\/p>\n

Alternativa 25% <\/strong><\/span><\/p>\n

Shuhet 25% e principalit<\/span><\/p>\n

Fshihen 100% gjobat dhe kamat\u00ebvonesat<\/span><\/p>\n

Pagesa 75% e principalit deri m\u00eb 31.12.2026<\/span><\/p>\n

P\u00ebrjashtohet principali i kontributeve.<\/span><\/p>\n

P\u00ebr rastet kur principali \u00ebsht\u00eb 0 falen gjobat dhe kamat\u00ebvonesat.<\/span><\/p>\n

Detyrimet 2020-2024 <\/strong><\/span><\/p>\n

Falen penalitetet<\/span><\/p>\n

Nuk falet principali<\/span><\/p>\n

Fshihen gjobat administrative<\/span><\/p>\n

Fshihen kamatvonesat<\/span><\/p>\n

Pagesa 100% e principalit deri m\u00eb 31.12.2026<\/span><\/p>\n

Fshirja e, shuarja e detyrimeve tatimore t\u00eb tjera <\/strong><\/span><\/p>\n

Detyrimet tatimore dhe d\u00ebnimet administrative p\u00ebr tatimpaguesit e \u00e7regjistruar n\u00eb QKB, ose me vendim gjykate ose n\u00eb AT, deri n\u00eb 31.12.2024<\/span><\/p>\n

D\u00ebnimet administrative (gjoba) automatike p\u00ebr mosdeklarim n\u00eb afat, dhe d\u00ebnimet e lidhura me afatin e deklarimit t\u00eb t\u00eb pun\u00ebsuarve<\/span><\/p>\n

Deklaratat e pador\u00ebzuara deri n\u00eb periudh\u00ebn 31.12.2024 \u2013 Gjoba p\u00ebr deklarim t\u00eb vonuar \u2013 Dor\u00ebzim deklaratash deri m\u00eb 30.06.2026<\/span><\/p>\n

Gjobat p\u00ebr dor\u00ebzim t\u00eb vonuar t\u00eb vendimit t\u00eb ortakut apo dor\u00ebzim t\u00eb vonuar t\u00eb pasqyrave financiare t\u00eb llogaritura deri m\u00eb 31.12.2024<\/span><\/p>\n

Falje e gjobave p\u00ebr deklarim t\u00eb vonuar, me kusht q\u00eb deklaratat t\u00eb dor\u00ebzohen deri m\u00eb 30.06.2026.\/Monitor<\/em><\/span><\/a><\/span><\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"excerpt":{"rendered":"

Rreth 300 biznese q\u00eb kan\u00eb aktualisht marr\u00ebveshje p\u00ebr shlyerjen e detyrimeve tatimore me k\u00ebste, duhet t\u00eb t\u00ebrhiqen nga k\u00ebto marr\u00ebveshje n\u00ebse duan t\u00eb p\u00ebrfitojn\u00eb nga ligjin p\u00ebr fshirjen dhe shuarjen e detyrimeve tatimore, doganore dhe vendore. Monitor m\u00ebson se gjat\u00eb nj\u00eb takimi informues me biznese an\u00ebtare t\u00eb Shoqat\u00ebs Gjermane t\u00eb Industris\u00eb dhe Tregtis\u00eb n\u00eb Shqip\u00ebri […]<\/p>\n","protected":false,"gt_translate_keys":[{"key":"rendered","format":"html"}]},"author":49,"featured_media":804446,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[65],"tags":[],"class_list":["post-804445","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\/804445","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=804445"}],"version-history":[{"count":99999,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/804445\/revisions"}],"predecessor-version":[{"id":804447,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/posts\/804445\/revisions\/804447"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media\/804446"}],"wp:attachment":[{"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/media?parent=804445"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/categories?post=804445"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hashtag.al\/index.php\/wp-json\/wp\/v2\/tags?post=804445"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}