{"id":7268,"date":"2015-01-15T12:04:05","date_gmt":"2015-01-15T12:04:05","guid":{"rendered":""},"modified":"2022-05-05T07:45:34","modified_gmt":"2022-05-05T07:45:34","slug":"tatimi-mbi-vleren-e-shtuar-tvsh-ne-shqiperi-vendet-e-rajonit-dhe-be","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7268","title":{"rendered":"Tatimi mbi Vler\u00ebn e Shtuar TVSH n\u00eb Shqip\u00ebri, vendet e rajonit dhe BE"},"content":{"rendered":"<div align=\"justify\">Open Data Albania po hulumton mbi shkall\u00ebn e tatimit mbi vler\u00ebn e shtuar TVSH, n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb (RSH), vendet e rajonit dhe t\u00eb BE-s\u00eb. Ligji Nr. 92\/2014 e p\u00ebrcakton tatimin mbi vler\u00ebn e shtuar si nj\u00eb tatim i p\u00ebrgjithsh\u00ebm mbi konsumin e mallrave dhe sh\u00ebrbimeve, proporcional me \u00e7mimin e tyre, e q\u00eb i ngarkohet n\u00eb \u00e7do faz\u00eb t\u00eb prodhimit dhe procesit t\u00eb shp\u00ebrndarjes \u00e7mimit pa tatimin. TVSH-ja zbatohet si nj\u00eb tatim n\u00eb p\u00ebrqindje mbi \u00e7mimin e mallrave dhe sh\u00ebrbimeve.<p><\/p>\n<p>Tatimit mbi vler\u00ebn e shtuar i n\u00ebnshtrohen: a) t\u00eb gjitha furnizimet e mallrave dhe sh\u00ebrbimeve, t\u00eb kryera kundrejt pages\u00ebs, brenda territorit t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb, nga nj\u00eb person i tatuesh\u00ebm q\u00eb vepron si i till\u00eb; b) t\u00eb gjitha importet e mallrave n\u00eb territorin e Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb.<\/p>\n<p>Shkalla standarde e tatimit mbi vler\u00ebn e shtuar n\u00eb RSH \u00ebsht\u00eb 20%. Megjithat\u00eb ligji parashikon si p\u00ebrjashtime, ashtu edhe shkall\u00eb zero p\u00ebr TVSH-n\u00eb, p\u00ebr produkte dhe sh\u00ebrbime t\u00eb caktuara. Ky ligj nuk parashikon norma t\u00eb reduktuara t\u00eb shkall\u00ebs s\u00eb TVSH-s\u00eb.<\/p>\n<p>N\u00ebse do t\u00eb krahasonim vendin ton\u00eb me vendet e tjera t\u00eb rajonit, p\u00ebr sa i p\u00ebrket shkall\u00ebs s\u00eb TVSH-s\u00eb, shohim q\u00eb \u00ebsht\u00eb Kroacia e cila ka shkall\u00ebn m\u00eb t\u00eb lart\u00eb t\u00eb saj prej 25%. Pas Kroacis\u00eb vjen vendi yn\u00eb, Bullgaria dhe Serbia q\u00eb aplikojn\u00eb t\u00eb nj\u00ebjt\u00ebn shkall\u00eb t\u00eb TVSH-s\u00eb, prej 20%. Kosova \u00ebsht\u00eb vendi i cili ofron shkall\u00ebn m\u00eb t\u00eb ul\u00ebt t\u00eb tatimit mbi vler\u00ebn e shtuar, me vet\u00ebm 16%.<\/p>\n<p><iframe width=\"630\" height=\"386\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=226309423&amp;format=interactive\"><\/iframe><br>\n<sup>Burimi:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br>\nKomente dhe Analiza: Open Data Albania<\/sup><\/p>\n<p>Vendi yn\u00eb aplikon nj\u00eb norm\u00eb TVSH-je t\u00eb nj\u00ebjt\u00eb me vende t\u00eb Bashkimit<br>\nEuropian si Austria, Britania e Madhe, Franca, Sllovakia dhe Bullgaria.<br>\nLuksemburgu \u00ebsht\u00eb nga vendet e BE i cili aplikon norm\u00ebn m\u00eb t\u00eb ul\u00ebt t\u00eb<br>\nTVSH-s\u00eb, prej vet\u00ebm 17%, norm\u00eb e cila deri n\u00eb vitin 2014 ishte 15%.&nbsp; Pas<br>\ntij vjen Malta me 18%, Qipro dhe Gjermania me 19%. T\u00eb gjitha vendet e<br>\ntjera aplikojn\u00eb nj\u00eb shkall\u00eb TVSH-je mbi 20%, ku shkall\u00ebn m\u00eb t\u00eb lart\u00eb t\u00eb<br>\nTVSH-s\u00eb prej 27% e aplikon Hungaria.<\/p>\n<\/div>\n<p><iframe width=\"629\" height=\"624\" frameborder=\"0\" seamless=\"\" scrolling=\"no\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=254534226&amp;format=interactive\"><\/iframe><br>\n<sup>Burimi:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br>\nKomente dhe Analiza: Open Data Albania&nbsp;&nbsp;&nbsp; <\/sup><\/p>\n<div align=\"justify\">Interesante n\u00eb legjislacionin e vendeve t\u00eb BE jan\u00eb normat e reduktuara t\u00eb TVSH p\u00ebr mallra dhe sh\u00ebrbime t\u00eb ndryshme. Norma t\u00eb reduktuara t\u00eb TVSH gjejm\u00eb edhe n\u00eb legjislacionin e vendeve t\u00eb rajonit me p\u00ebrjashtim t\u00eb Bosnje Hercegovin\u00ebs dhe vendit ton\u00eb. Ne kemi marr\u00eb n\u00eb shqyrtim disa grupmallra dhe sh\u00ebrbime ku konsiderojm\u00eb t\u00eb arsyeshme evidentimin e shkall\u00ebs s\u00eb TVSH-s\u00eb.<p><\/p>\n<p>Produktet ushqimore t\u00eb konsumit jan\u00eb nj\u00eb z\u00eb tep\u00ebr i r\u00ebnd\u00ebsish\u00ebm n\u00eb jetes\u00ebn e individ\u00ebve, ku produkte t\u00eb caktuara jan\u00eb bazike p\u00ebr ekzistenc\u00ebn e tij. K\u00ebshtu, n\u00eb vende si Malta dhe Britania e Madhe shkalla e TVSH-s\u00eb mbi produktet ushqimore \u00ebsht\u00eb 0%, Luksemburgu aplikon nj\u00eb tatim mbi vler\u00eb t\u00eb shtuar prej 3% p\u00ebr t\u00eb gjitha produktet ushqimore. Nd\u00ebr 30 vendet e marra n\u00eb shqyrtim Shqip\u00ebria, Danimarka dhe Hungaria kan\u00eb shkall\u00ebn m\u00eb t\u00eb lart\u00eb t\u00eb Tatimit mbi Vler\u00ebn e Shtuar mbi produktet ushqimore, me p\u00ebrkat\u00ebsisht 20, 25 dhe 22,5%. T\u00eb gjitha vendet e tjera aplikojn\u00eb nj\u00eb shkall\u00eb t\u00eb ul\u00ebt TVSH-je tek buka dhe produktet ushqimore.&nbsp;<\/p>\n<p>Vende si Sllovenia, Bosnie Hercegovina, Bullgaria dhe vendi yn\u00eb q\u00eb aplikojn\u00eb normat standarde t\u00eb TVSH edhe p\u00ebr buk\u00ebn dhe ushqimet baz\u00eb duke mos konsideruar tatim n\u00eb nivel m\u00eb t\u00eb ul\u00ebt p\u00ebr konsumin baz\u00eb, konsum q\u00eb prek shtresat m\u00eb t\u00eb varfra t\u00eb popullsis\u00eb. N\u00eb 30 vende t\u00eb marra n\u00eb shqyrtim mesatarja e TVSH p\u00ebr Ushqimet \u00ebsht\u00eb 13 %.<\/p>\n<p>T\u00eb gjitha vendet kufitare me Shqip\u00ebrin\u00eb kan\u00eb TVSH p\u00ebr buk\u00ebn dhe produktet ushqimore m\u00eb t\u00eb ul\u00ebt se Tatimi mbi Vler\u00ebn e Shtuar q\u00eb praktikohet n\u00eb Shqip\u00ebri. Nd\u00ebrsa Shqip\u00ebria praktikon TVSH n\u00eb mas\u00ebn 20%, vende fqinje si Italia; Greqia; Kosova; Maqedonia; Mali i Zi apo Serbia e praktikojn\u00eb TVSH mbi produktet ushqimore n\u00eb mas\u00ebn 7 deri 15 %. Shqip\u00ebria paraqitet mes k\u00ebtyre vendeve me vler\u00ebn m\u00eb t\u00eb lart\u00eb t\u00eb tatimit mbi produktet ushqimore e rrjedhimisht me sjelljen m\u00eb negative kundrejt shtresave me t\u00eb ardhura minimale apo t\u00eb ul\u00ebta.<\/p>\n<\/div>\n<p><iframe width=\"630\" height=\"863\" frameborder=\"0\" seamless=\"\" scrolling=\"no\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=205107686&amp;format=interactive\"><\/iframe><br>\n<sup>Burimi:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br>\nKomente dhe Analiza: Open Data Albania<\/sup><\/p>\n<div align=\"justify\">Energjia elektrike \u00ebsht\u00eb po ashtu pjes\u00eb e pandashme e familjeve konsumatore. Vendi yn\u00eb aplikon nj\u00eb shkall\u00eb standarde t\u00eb TVSH, ashtu sikurse vendet e tjera fqinje. N\u00eb shum\u00eb vende t\u00eb BE, si Italia dhe Greqia fqinje, Malta, Luksemburgu, Britania e Madhe, Franca dhe Belgjika po aplikohen norma t\u00eb reduktuara t\u00eb TVSH-s\u00eb mbi energjin\u00eb elektrike, ku Malta dhe Britania e Madhe aplikojn\u00eb norm\u00ebn m\u00eb t\u00eb ul\u00ebt prej 5% t\u00eb TVSH-s\u00eb, Luksemburgu nj\u00eb norm\u00eb prej 6% t\u00eb TVSH-s\u00eb, nd\u00ebrsa Belgjika, Greqia dhe Franca aplikojn\u00eb nj\u00eb shkall\u00eb mesatare t\u00eb TVSH-s\u00eb p\u00ebrkat\u00ebsisht 13,5% ; 13% dhe 12,8%.<p><\/p>\n<p>Edhe n\u00eb k\u00ebt\u00eb krahasim Shqip\u00ebria q\u00ebndron n\u00eb nivele jo favorizuese p\u00ebr konsumatorin me nj\u00eb TVSH prej 20% kundrejt vendeve fqinje si Itali; Greqi; Kosov\u00eb e Maqedoni ku Tatimi mbi Vler\u00ebn e Shtuar p\u00ebr energjin\u00eb elektrike \u00ebsht\u00eb n\u00eb mas\u00ebn nen 20%.<\/p>\n<p><iframe width=\"630\" height=\"775\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=115812003&amp;format=interactive\"><\/iframe><br>\n<sup>Burimi:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br>\nKomente dhe Analiza: Open Data Albania<\/sup><\/p>\n<p>S\u00eb fundmi, kemi shqyrtuar shkall\u00ebn e TVSH p\u00ebr sh\u00ebrbimet e hoteleris\u00eb, si nj\u00eb ndihm\u00eb ndaj sektorit t\u00eb turizmit. T\u00eb gjitha vendet e rajonit, me p\u00ebrjashtim t\u00eb Bosnje Hercegovin\u00ebs aplikojn\u00eb norma t\u00eb reduktuara t\u00eb TVSH-s\u00eb p\u00ebr k\u00ebt\u00eb sh\u00ebrbim, norma q\u00eb variojn\u00eb nga 5 deri n\u00eb 13%. Vendi yn\u00eb aplikon shkall\u00ebn standarde t\u00eb TVSH-s\u00eb prej 20% edhe p\u00ebr k\u00ebt\u00eb sh\u00ebrbim. Tarifa t\u00eb reduktuara gjejm\u00eb edhe n\u00eb vendet me BE, me p\u00ebrjashtim t\u00eb Danimark\u00ebs, Britanis\u00eb s\u00eb Madhe dhe Sllovakis\u00eb q\u00eb aplikojn\u00eb shkall\u00ebn e tyre standarde t\u00eb TVSH-s\u00eb.<\/p>\n<p><iframe width=\"630\" height=\"700\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=218321866&amp;format=interactive\"><\/iframe><\/p>\n<p><span style=\"vertical-align: super; font-size: 10px;\">Burimi:<\/span><a style=\"vertical-align: super; font-size: 10px;\" href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br style=\"font-size: 10px;\"><span style=\"vertical-align: super; font-size: 10px;\">Komente dhe Analiza: Open Data Albania<\/span><\/p>\n<div style=\"vertical-align: super; text-align: justify;\"><span style=\"vertical-align: super; font-size: 9pt;\">Nd\u00ebrkoh\u00eb vendi yn\u00eb aplikon TVSH 0% p\u00ebr nj\u00eb list\u00eb t\u00eb caktuar mallrash dhe sh\u00ebrbimesh. Gjithashtu \u00ebsht\u00eb nj\u00eb grup tjet\u00ebr i p\u00ebrjashtuar plot\u00ebsisht&nbsp; nga TVSH-ja. nga Janari i vitit 2015 edhe medikamentet dhe sh\u00ebrbimet mjek\u00ebsore q\u00eb m\u00eb pare ishin subjekt i nj\u00eb norme t\u00eb reduktuar t\u00eb TVSH-s\u00eb prej 10% jan\u00eb b\u00ebr\u00eb pjes\u00eb e tatimit mbi vler\u00eb t\u00eb shtuar n\u00eb shkall\u00ebn 0%.&nbsp;<\/span><\/div>\n<p><sup style=\"vertical-align: super;\"> <\/sup><\/p>\n<div style=\"text-align: left;\"><\/div>\n<p><b> <\/b><\/p>\n<p><b><\/b><\/p><b>\n<div style=\"text-align: left;\"><b style=\"vertical-align: super; font-size: 9pt;\">Mallrat dhe sh\u00ebrbimet me shkall\u00eb zero&nbsp; TVSH-je, 2015<\/b><\/div>\n<\/b><p><b><\/b><b><\/b><\/p>\n<div style=\"vertical-align: super; text-align: left;\"><\/div>\n<p><iframe width=\"630\" height=\"162\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=1278322479&amp;format=interactive\"><\/iframe><br>\n<sup style=\"vertical-align: super;\">Burimi:<a href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br>\nKomente dhe Analiza: Open Data Albania<\/sup><\/p>\n<p><b style=\"vertical-align: super;\">Mallrat dhe sh\u00ebrbimet e p\u00ebrjashtuara nga TVSH-ja, 2015<\/b><\/p>\n<p><iframe width=\"630\" height=\"570\" frameborder=\"0\" scrolling=\"no\" seamless=\"\" src=\"https:\/\/docs.google.com\/spreadsheets\/d\/1sK7-tix4cTT66YMCG1k3JfnU_3QUrRMEQkN0WWt_2W0\/pubchart?oid=470869190&amp;format=interactive\"><\/iframe><\/p>\n<\/div>\n<div align=\"justify\"><span style=\"font-size: 10px;\">Burimi:<\/span><a style=\"font-size: 10px;\" href=\"http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf\">http:\/\/ec.europa.eu\/taxation_customs\/resources\/documents\/taxation\/vat\/how_vat_works\/rates\/vat_rates_en.pdf<\/a><br style=\"font-size: 10px;\"><span style=\"font-size: 10px;\">Komente dhe Analiza: Open Data Albania<\/span><\/div>\n\n\n<b> Kontribuoi: Ina baja <\/b>\n","protected":false},"excerpt":{"rendered":"<p>Open Data Albania po hulumton mbi shkall\u00ebn e tatimit mbi vler\u00ebn e shtuar TVSH, n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb (RSH), vendet e rajonit dhe t\u00eb BE-s\u00eb. Ligji Nr. 92\/2014 e p\u00ebrcakton tatimin mbi vler\u00ebn e shtuar si nj\u00eb tatim i p\u00ebrgjithsh\u00ebm mbi konsumin e mallrave dhe sh\u00ebrbimeve, proporcional me \u00e7mimin e tyre, e q\u00eb i ngarkohet n\u00eb \u00e7do faz\u00eb t\u00eb prodhimit dhe procesit t\u00eb shp\u00ebrndarjes \u00e7mimit&hellip; <\/p>\n","protected":false},"author":1,"featured_media":12429,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false},"categories":[39,673],"tags":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2015\/01\/download-2021-05-24T144036.761.png?fit=562%2C347&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":22908,"url":"https:\/\/ndiqparate.al\/?p=22908","url_meta":{"origin":7268,"position":0},"title":"Ndryshime n\u00eb t\u00eb Ardhurat Buxhetore 2024, Akt Normativ Nr. 3 dat\u00eb 28.08.2024","date":"September 10, 2024","format":false,"excerpt":"Open Data Albania po analizon ndryshimet n\u00eb t\u00eb ardhurat buxhetore p\u00ebr vitin 2024, me Akt Normativ Nr. 3 dat\u00eb 28.08.2024. 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