{"id":7897,"date":"2017-12-11T11:36:39","date_gmt":"2017-12-11T11:36:39","guid":{"rendered":""},"modified":"2022-05-04T12:45:22","modified_gmt":"2022-05-04T12:45:22","slug":"analize-krahasimore-mbi-kufirin-minimal-te-regjistrimit-si-subjekt-per-tatim-mbi-vleren-e-shtuar-tvsh-rajoni-dhe-eu","status":"publish","type":"post","link":"https:\/\/ndiqparate.al\/?p=7897","title":{"rendered":"Analiz\u00eb krahasimore mbi kufirin minimal t\u00eb regjistrimit si subjekt p\u00ebr Tatim mbi Vler\u00ebn e Shtuar TVSH, Rajoni dhe EU"},"content":{"rendered":"<div align=\"justify\">Open Data Albania po hulumton mbi kufirin minimal t\u00eb regjistrimit p\u00ebr pages\u00eb t\u00eb tatimit mbi vler\u00ebn e shtuar TVSH n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, vendet e rajonit dhe vende t\u00eb Bashkimit Europian. N\u00eb ligjin p\u00ebr Tatimin Mbi Vler\u00ebn e Shtuar, p\u00ebrkat\u00ebsisht n\u00eb nenin 117 parashikohet se Personat e tatuesh\u00ebm rezident\u00eb n\u00eb Shqip\u00ebri, qarkullimi vjetor i t\u00eb cil\u00ebve \u00ebsht\u00eb n\u00ebn kufirin minimal t\u00eb regjistrimit p\u00ebr TVSH-n\u00eb, jan\u00eb objekt i regjimit p\u00ebr bizneset e vogla, duke p\u00ebrfituar nj\u00eb p\u00ebrjashtim nga detyrimi p\u00ebr t\u00eb llogaritur TVSH-n\u00eb n\u00eb shitje p\u00ebr furnizimet e mallrave dhe sh\u00ebrbimeve t\u00eb kryera prej tyre. Kufiri minimal i regjistrimit p\u00ebr TVSH-n\u00eb p\u00ebrcaktohet me vendim t\u00eb K\u00ebshillit t\u00eb Ministrave, dhe aktualisht \u00ebsht\u00eb i p\u00ebrcaktuar me vler\u00ebn pes\u00eb milion Lek\u00eb.<p><\/p>\n<p>Legjislacioni i vendeve t\u00eb rajonit, si Mal i Zi, Serbia, Kosova, Maqedonia njeh po ashtu nj\u00eb kufi minimal regjistrimi p\u00ebr TVSH-n\u00eb bazuar ne qarkullimin vjetor. Kufirin minimal m\u00eb t\u00eb lart\u00eb e ka Serbia, me 8 milion RSD ose po t\u00eb konvertohen n\u00eb euro rreth gjasht\u00ebdhjet\u00eb e shtat\u00eb mij\u00eb e dyqind e dymb\u00ebdhjet\u00eb euro. Pas Serbis\u00eb renditet vendi yn\u00eb (vlera aktuale 2017). Kufirin m\u00eb t\u00eb ul\u00ebt n\u00eb vendet e rajonit e mban Maqedonia me vet\u00ebm 1 milion MKD ose gjasht\u00ebmb\u00ebdhjet\u00eb mij\u00eb e dyqind e gjasht\u00ebdhjet\u00eb e n\u00ebnt\u00eb Euro. Vlen t\u00eb p\u00ebrmendet q\u00eb ky kufi \u00ebsht\u00eb ndryshuar vitet e fundit duke u ulur nga dy milion MKD n\u00eb nj\u00eb milion MKD.<\/p>\n<p><iframe src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vR0NhkAvm4wi_vT7cE60iUetEdghVuamQ2cJxGmObr6_hnYjAVuIOSBPEh7xbyv-vTOLIbNNrjcCLpw\/pubchart?oid=2047092294&amp;format=interactive\" width=\"622.5\" height=\"371\" frameborder=\"0\" scrolling=\"no\" seamless=\"\"><\/iframe><\/p>\n<\/div>\n<p><sup>Burimi:<br>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf\">https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf<\/a><br>\nOpen Data Albania<\/sup><\/p>\n<div align=\"justify\">Edhe n\u00eb vendet e Europ\u00ebs legjislacioni njeh nj\u00eb kufi minimal regjistrimi p\u00ebr Tatim mbi Vler\u00ebn e Shtuar. Kufirin minimal m\u00eb t\u00eb lart\u00eb t\u00eb regjistrimit p\u00ebr TVSH e mban Mbret\u00ebria e Bashkuar, me nj\u00eb kufi minimal prej tet\u00ebdhjet\u00eb e tre mij\u00eb Paund ose konvertuar n\u00ebnt\u00ebdhjet\u00eb e dy mij\u00eb e n\u00ebnt\u00ebqind e tridhjet\u00eb euro. Pas saj renditen vende si Rumania, Sllovenia, Sllovakia, Polonia, Lituania, Letonia t\u00eb cilat kan\u00eb nj\u00eb kufi minimal pran\u00eb vler\u00ebs pes\u00ebdhjet\u00eb mij\u00eb euro.<p><\/p>\n<p>Kufirin minimal m\u00eb t\u00eb ul\u00ebt e mban Suedia me tridhjet\u00eb mij\u00eb SEK ose tre mij\u00eb e nj\u00ebqind e nj\u00ebzet e tre euro. Holanda dhe Spanja nuk aplikojn\u00eb nj\u00eb kufi minimal p\u00ebr regjistrimin p\u00ebr Tatim mbi Vler\u00ebn e Shtuar.<\/p>\n<\/div>\n<p><iframe src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vR0NhkAvm4wi_vT7cE60iUetEdghVuamQ2cJxGmObr6_hnYjAVuIOSBPEh7xbyv-vTOLIbNNrjcCLpw\/pubchart?oid=1978902061&amp;format=interactive\" width=\"627.5\" height=\"371\" frameborder=\"0\" scrolling=\"no\" seamless=\"\"><\/iframe><br>\n<sup>Burimi:<br>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf\">https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf<\/a><br>\nOpen Data Albania<\/sup><\/p>\n<p><iframe src=\"https:\/\/docs.google.com\/spreadsheets\/d\/e\/2PACX-1vR0NhkAvm4wi_vT7cE60iUetEdghVuamQ2cJxGmObr6_hnYjAVuIOSBPEh7xbyv-vTOLIbNNrjcCLpw\/pubchart?oid=2058957106&amp;format=interactive\" width=\"607.5\" height=\"685.5\" frameborder=\"0\" scrolling=\"no\" seamless=\"\"><\/iframe><br>\n<sup><br>\nBurimi:<br>\n<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf\">https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf<\/a>&nbsp;&nbsp;&nbsp; <\/sup><br>\n<sup>Open Data Albania<\/sup><\/p>\n<div align=\"justify\">T\u00eb dh\u00ebnat jan\u00eb sipas tabelave t\u00eb publikuara n\u00eb faqen e Komisionit Europian (<a href=\"https:\/\/ec.europa.eu\/taxation_customs\/sites\/taxation\/files\/resources\/documents\/taxation\/vat\/traders\/vat_community\/vat_in_ec_annexi.pdf\">Tax and Customs Union<\/a>) p\u00ebrdit\u00ebsuar n\u00eb prill 2017 dat\u00eb q\u00eb p\u00ebrkon me p\u00ebrdit\u00ebsim t\u00eb vitit tatimor. Ne vendet evropiane vihet re nj\u00eb tendenc\u00eb q\u00eb k\u00ebrkon rritjen e kufirit minimal, sikurse \u00ebsht\u00eb rasti i Suedis\u00eb ku kufiri ishte zero dhe u vendos m\u00eb nj\u00eb vler\u00eb relativisht t\u00eb ul\u00ebt apo rasti i Malt\u00ebs q\u00eb po k\u00ebrkon rritjen e kufirit aktual. Nga ana tjet\u00ebr tendenca e vendeve t\u00eb rajonit \u00ebsht\u00eb n\u00eb uljen e kufirit minimal, si rasti i Maqedonis\u00eb apo i vendit ton\u00eb p\u00ebr t\u00eb cilin \u00ebsht\u00eb paralajm\u00ebruar heqje p\u00ebrfundimtare e k\u00ebtij kufiri.<\/div>\n\n\n<b> Kontribuoi: Ina Baja<\/b>\n","protected":false},"excerpt":{"rendered":"<p>Open Data Albania po hulumton mbi kufirin minimal t\u00eb regjistrimit p\u00ebr pages\u00eb t\u00eb tatimit mbi vler\u00ebn e shtuar TVSH n\u00eb Republik\u00ebn e Shqip\u00ebris\u00eb, vendet e rajonit dhe vende t\u00eb Bashkimit Europian. N\u00eb ligjin p\u00ebr Tatimin Mbi Vler\u00ebn e Shtuar, p\u00ebrkat\u00ebsisht n\u00eb nenin 117 parashikohet se Personat e tatuesh\u00ebm rezident\u00eb n\u00eb Shqip\u00ebri, qarkullimi vjetor i t\u00eb cil\u00ebve \u00ebsht\u00eb n\u00ebn kufirin minimal t\u00eb regjistrimit p\u00ebr TVSH-n\u00eb, jan\u00eb&hellip; <\/p>\n","protected":false},"author":1,"featured_media":0,"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":"","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":24533,"url":"https:\/\/ndiqparate.al\/?p=24533","url_meta":{"origin":7897,"position":0},"title":"Prokurime Publike 1 Janar - 1 Shtator 2025, Renditje 10 Procedurat me Vler\u00eb Fond Limit m\u00eb t\u00eb Lart\u00eb","date":"September 6, 2025","format":false,"excerpt":"N\u00eb k\u00ebt\u00eb artikull po listohen dhjet\u00eb Tenderat apo Prokurimet e mbajtuara n\u00eb harkun kohor Janar \u2013 Gusht 2025 t\u00eb renditura si Procedurat me Vlera m\u00eb t\u00eb Larta t\u00eb fondit limit. Evidentimi i tyre \u00ebsht\u00eb b\u00ebr\u00eb duke konsideruar llojin e Procedur\u00ebs, Statusin e Zhvillimit dhe llojin e Kontratave. Burimi: Open Procurement\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i2.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/09\/Data.Al_-Prokurime-Publike-1-Janar-\u2013-1-Shtator-2025-Renditje-10-Procedurat-me-Vlere-Fond-Limit-me-te-Larte.png?fit=516%2C493&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":23955,"url":"https:\/\/ndiqparate.al\/?p=23955","url_meta":{"origin":7897,"position":1},"title":"Prokurime Publike Institucione Sh\u00ebndet\u00ebsi 2024","date":"April 5, 2025","format":false,"excerpt":"Open Data Albania po publikon Tenderat e mbajtur gjate vitit 2024 n\u00eb Sektorin e Sh\u00ebndet\u00ebsis\u00eb. P\u00ebr vler\u00ebsimin e procedurave t\u00eb tenderimit me rrisk per parregull\u00ebsi, na vjen n\u00eb ndihm\u00eb Databaza e mir\u00eborganizuar e Prokurimeve Publike, Open Procurement Albania. Gjat\u00eb vitit 2024 jan\u00eb publikuar n\u00eb Sistemin e Prokurimeve Elektronike n\u00eb Sektorin\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/04\/Data.Al_-5-Big-kontraktuesit-me-te-medhenj-me-Institucione-Shendetesi-2024.png?fit=660%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":24905,"url":"https:\/\/ndiqparate.al\/?p=24905","url_meta":{"origin":7897,"position":2},"title":"Renditje sipas vler\u00ebs p\u00ebr 10 tender\u00ebt m\u00eb t\u00eb m\u00ebdhenj t\u00eb mbajtur nga Autoritetet Kontraktore gjat\u00eb 2025","date":"January 22, 2026","format":false,"excerpt":"N\u00eb k\u00ebt\u00eb artikull hulumtues renditen 10 tender\u00ebt me vler\u00ebn e fondit limit m\u00eb t\u00eb lart\u00eb t\u00eb mbajtur nga Autoritetet Prokuruese gjat\u00eb vitit 2025. T\u00eb dh\u00ebnat bazohen n\u00eb monitorimin q\u00eb AIS \/ Open Procurement Albania realizon \u00e7do dit\u00eb mbi tenderimet publike n\u00eb Shqip\u00ebri. Tenderi me vler\u00ebn m\u00eb t\u00eb lart\u00eb t\u00eb shpallur\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2026\/01\/Data.Al_-10-Tenderet-me-te-Medhenj-2025-Renditje-sipas-vleres-se-Kontrates.png?fit=738%2C376&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":24350,"url":"https:\/\/ndiqparate.al\/?p=24350","url_meta":{"origin":7897,"position":3},"title":"Prokurime Publike nga Komisioni Qendror i Zgjedhjeve p\u00ebr Procesin Zgjedhor Parlamentar Maj 2025","date":"June 16, 2025","format":false,"excerpt":"N\u00eb k\u00ebt\u00eb artikull listojm\u00eb disa nga procedurat e prokurimit publik t\u00eb mbajtura nga institucioni q\u00eb menaxhon zgjedhjet, pak muaj p\u00ebrpara procesit zgjedhor t\u00eb 11 Majit 2025, p\u00ebr zgjedhjet e p\u00ebrgjithshme parlamentare. Gjat\u00eb periudh\u00ebs n\u00ebntor 2024 \u2013 maj 2025, KQZ ka njoftuar 35 procedura prokurimi me nj\u00eb vler\u00eb totale fondi limit\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/06\/Data.Al_-Renditja-e-Prokurimeve-Publike-per-Zgjedhjet-2025-sipas-Vleres-se-Fondit-Limit-ne-leke-1.png?fit=949%2C365&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":22908,"url":"https:\/\/ndiqparate.al\/?p=22908","url_meta":{"origin":7897,"position":4},"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. Ky \u00ebsht\u00eb ndryshimi i dyt\u00eb i buxhetit t\u00eb planifikuar me Ligj Nr. 97\/2023. Ndryshimi i par\u00eb planifikimeve buxhetore u miratua n\u00eb shkurt me Akt Normativ Nr. 1\/2024 (shih artikullin p\u00ebr\u2026","rel":"","context":"In &quot;Artikuj&quot;","img":{"alt_text":"","src":"https:\/\/i1.wp.com\/ndiqparate.al\/wp-content\/uploads\/2024\/11\/Data.Al_-Ndryshime-ne-Zerat-e-Kategorise-Tatime-dhe-Dogana-AN-3_2024-vs-AN-1_2024.png?fit=600%2C371&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]},{"id":24406,"url":"https:\/\/ndiqparate.al\/?p=24406","url_meta":{"origin":7897,"position":5},"title":"Renditje 100 Kompani Biznesi m\u00eb t\u00eb paguara nga Thesari i Shtetit viti 2024","date":"May 12, 2025","format":false,"excerpt":"Open Data Albania po publikon t\u00eb dh\u00ebna p\u00ebr Bizneset me vlera m\u00eb ta larta pagesash nga Thesari i Shtetit gjat\u00eb vitit 2024, pagesa p\u00ebrmes Buxheti i Shtetit. T\u00eb dh\u00ebnat n\u00eb k\u00ebt\u00eb artikull rendit\u00ebs jan\u00eb marr\u00eb nga Databaza Transaksione Thesari, pjes\u00eb e portalit Spending Data Albania krijuar dhe zot\u00ebruar nga organizata\u2026","rel":"","context":"In &quot;Artikuj ODA&quot;","img":{"alt_text":"","src":"https:\/\/i0.wp.com\/ndiqparate.al\/wp-content\/uploads\/2025\/06\/Data.Al_-Renditje-10-Bizneset-me-arketime-me-te-larta-nga-Thesari-i-Shtetit-2024.png?fit=573%2C450&ssl=1&resize=350%2C200","width":350,"height":200},"classes":[]}],"jetpack_shortlink":"https:\/\/wp.me\/pcJP0S-23n","_links":{"self":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/7897"}],"collection":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=7897"}],"version-history":[{"count":2,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/7897\/revisions"}],"predecessor-version":[{"id":16179,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=\/wp\/v2\/posts\/7897\/revisions\/16179"}],"wp:attachment":[{"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=7897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=7897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ndiqparate.al\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=7897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}