{"id":8186,"date":"2024-09-19T09:43:01","date_gmt":"2024-09-19T09:43:01","guid":{"rendered":"https:\/\/dedejlaw.com\/?p=8186"},"modified":"2026-06-05T10:31:33","modified_gmt":"2026-06-05T10:31:33","slug":"sistema-tributario-e-registrazione-aziendale-in-albania","status":"publish","type":"post","link":"https:\/\/dedejlaw.com\/sq\/sistema-tributario-e-registrazione-aziendale-in-albania\/","title":{"rendered":"Sistemi tatimor dhe regjistrimi i biznesit n\u00eb Shqip\u00ebri."},"content":{"rendered":"<p>N\u00eb vitet e fundit, sistemi tatimor shqiptar ka sh\u00ebnuar p\u00ebrparime t\u00eb dukshme, duke synuar t\u00eb favorizoj\u00eb aktivitetet sip\u00ebrmarr\u00ebse fal\u00eb nj\u00eb digjitalizimi t\u00eb lart\u00eb t\u00eb sh\u00ebrbimeve. Pjesa m\u00eb e madhe e operacioneve t\u00eb biznesit mund t\u00eb menaxhohet n\u00eb m\u00ebnyr\u00eb komode online.<\/p>\n<p>Tatimet dhe kontributet e aplikuara n\u00eb Shqip\u00ebri jan\u00eb nd\u00ebr m\u00eb konkurrueset n\u00eb rajonin e Ballkanit.<\/p>\n<ol>\n<li><strong>Tatimi mbi t\u00eb Ardhurat Personale.\u00a0<\/strong><br \/>\nTatimi mbi t\u00eb Ardhurat Personale (TAP) \u00ebsht\u00eb nj\u00eb taks\u00eb progresive q\u00eb r\u00ebndon mbi t\u00eb ardhurat individuale. Shkall\u00ebt tatimore variojn\u00eb n\u00eb baz\u00eb t\u00eb nivelit t\u00eb fitimit, duke filluar nga 13% dhe duke arritur deri n\u00eb 23%.<\/li>\n<li><strong>Tatimi mbi t\u00eb Ardhurat e Shoq\u00ebrive.\u00a0<\/strong><br \/>\nKjo taks\u00eb aplikohet mbi fitimet e biznesit me nj\u00eb shkall\u00eb standarde prej 15%. Megjithat\u00eb, nd\u00ebrmarrjet me nj\u00eb xhiro vjetore deri n\u00eb 140.000 euro jan\u00eb t\u00eb p\u00ebrjashtuara nga kjo taks\u00eb.<\/li>\n<li><strong>Tatimi mbi Vler\u00ebn e Shtuar (TVSH)<\/strong><br \/>\nTVSH-ja aplikohet mbi konsumin me nj\u00eb shkall\u00eb standarde prej 20% p\u00ebr shumic\u00ebn e mallrave dhe sh\u00ebrbimeve. Disa mallra thelb\u00ebsore mund t\u00eb p\u00ebrfitojn\u00eb nga shkall\u00eb t\u00eb reduktuara ose p\u00ebrjashtime. Nd\u00ebrmarrjet me nj\u00eb xhiro vjetore m\u00eb t\u00eb ul\u00ebt se 100.000 euro nuk jan\u00eb subjekt i TVSH-s\u00eb.<\/li>\n<li><strong>Taksa dhe tarifa vendore.<\/strong><br \/>\nAdministratat vendore mbledhin taksa t\u00eb tilla si taksa mbi pron\u00ebn, taksat mbi aktivitetet ekonomike vendore dhe kontributet p\u00ebr sh\u00ebrbimet publike. Niveli i k\u00ebtyre taksave varion n\u00eb var\u00ebsi t\u00eb bashkis\u00eb, sektorit t\u00eb aktivitetit dhe madh\u00ebsis\u00eb s\u00eb biznesit.<\/li>\n<li><strong>\u00a0Kontributet e Sigurimeve Shoq\u00ebrore dhe Sh\u00ebndet\u00ebsore.<\/strong>Sistemi i sigurimeve shoq\u00ebrore n\u00eb Shqip\u00ebri parashikon kontributin si t\u00eb pun\u00ebdh\u00ebn\u00ebsve ashtu edhe t\u00eb pun\u00ebmarr\u00ebsve n\u00eb fondet p\u00ebr sigurimet shoq\u00ebrore dhe sh\u00ebndet\u00ebsore. Shkall\u00ebt kontributive ndahen si m\u00eb posht\u00eb:\n<ul>\n<li>Pun\u00ebdh\u00ebn\u00ebsit (nd\u00ebrmarrjet): 16,7%<\/li>\n<li>Pun\u00ebmarr\u00ebsit: 11,2%<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: center;\"><em><strong>Informacione dhe dokumente p\u00ebr t\u00eb themeluar nj\u00eb shoq\u00ebri n\u00eb Shqip\u00ebri.<\/strong><\/em><\/p>\n<p>&nbsp;<\/p>\n<p>Hapja e nj\u00eb shoq\u00ebrie me p\u00ebrgjegj\u00ebsi t\u00eb kufizuar (SHPK) ose e nj\u00eb zyre p\u00ebrfaq\u00ebsie n\u00eb Shqip<\/p>\n<p>P\u00ebr t\u00eb hapur nj\u00eb SHPK (Shoq\u00ebri me P\u00ebrgjegj\u00ebsi t\u00eb Kufizuar) e cila zot\u00ebrohet nga nj\u00eb shoq\u00ebri e huaj ose p\u00ebr t\u00eb krijuar nj\u00eb zyr\u00eb p\u00ebrfaq\u00ebsie, \u00ebsht\u00eb e nevojshme t\u00eb ofrohen dokumentet dhe informacionet e m\u00ebposhtme:<\/p>\n<ol>\n<li>Akti i themelimit dhe statuti i shoq\u00ebris\u00eb s\u00eb huaj, me vul\u00eb apostile dhe p\u00ebrkthim t\u00eb certifikuar.<\/li>\n<li>\u00c7ertifikata e regjistrimit n\u00eb Dhom\u00ebn e Tregtis\u00eb, gjithashtu me vul\u00eb apostile dhe p\u00ebrkthim t\u00eb certifikuar.<\/li>\n<li>Visura historike e dhom\u00ebs s\u00eb tregtis\u00eb (ekstrakti historik), me vul\u00eb apostile dhe p\u00ebrkthim t\u00eb certifikuar.<\/li>\n<li>Pasqyra financiare e vitit t\u00eb fundit e shoq\u00ebris\u00eb s\u00eb huaj.<\/li>\n<li>Vendimi zyrtar i shoq\u00ebris\u00eb s\u00eb huaj p\u00ebr hapjen e nj\u00eb dege n\u00eb Shqip\u00ebri.<\/li>\n<li>Informacionet e nevojshme p\u00ebr t\u00eb hartuar statutin dhe aktin e themelimit t\u00eb shoq\u00ebris\u00eb n\u00eb Shqip\u00ebri.<\/li>\n<li>Prokur\u00eb noteriale p\u00ebr kontabilistin\/ekspertin kontab\u00ebl t\u00eb autorizuar p\u00ebr t\u00eb regjistruar shoq\u00ebrin\u00eb pran\u00eb autoriteteve kompetente.<\/li>\n<\/ol>\n<p>P\u00ebr t\u00eb hapur nj\u00eb SHPK me ortak\u00eb persona fizik\u00eb, k\u00ebrkohen ekskluzivisht:<\/p>\n<ul>\n<li>Nj\u00eb prokur\u00eb noteriale dhe<\/li>\n<li>Statuti dhe akti i themelimit.<\/li>\n<\/ul>\n<p>Koha e regjistrimit.<br \/>\nRegjistrimi i nj\u00eb shoq\u00ebrie n\u00eb Shqip\u00ebri k\u00ebrkon nj\u00eb maksimum prej 48 or\u00ebsh.<\/p>","protected":false},"excerpt":{"rendered":"<p>Negli ultimi anni, il sistema tributario albanese ha registrato notevoli progressi, puntando a favorire le attivit\u00e0 imprenditoriali grazie a un&#8217;elevata digitalizzazione dei servizi. La maggior parte delle operazioni aziendali pu\u00f2 essere gestita comodamente online. Le imposte e i contributi applicati in Albania sono tra i pi\u00f9 competitivi nella regione dei Balcani. Imposta sul Reddito delle [&hellip;]<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[149,150],"tags":[],"class_list":["post-8186","post","type-post","status-publish","format-standard","hentry","category-law","category-tax"],"rttpg_featured_image_url":null,"rttpg_author":{"display_name":"Denisa Dedej","author_link":"https:\/\/dedejlaw.com\/sq\/author\/denisa-dedej\/"},"rttpg_comment":7,"rttpg_category":"<a href=\"https:\/\/dedejlaw.com\/sq\/category\/law\/\" rel=\"category tag\">Law<\/a> <a href=\"https:\/\/dedejlaw.com\/sq\/category\/tax\/\" rel=\"category tag\">Tax<\/a>","rttpg_excerpt":"Negli ultimi anni, il sistema tributario albanese ha registrato notevoli progressi, puntando a favorire le attivit\u00e0 imprenditoriali grazie a un&#8217;elevata digitalizzazione dei servizi. La maggior parte delle operazioni aziendali pu\u00f2 essere gestita comodamente online. Le imposte e i contributi applicati in Albania sono tra i pi\u00f9 competitivi nella regione dei Balcani. Imposta sul Reddito delle&hellip;","_links":{"self":[{"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/posts\/8186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/comments?post=8186"}],"version-history":[{"count":2,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/posts\/8186\/revisions"}],"predecessor-version":[{"id":8538,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/posts\/8186\/revisions\/8538"}],"wp:attachment":[{"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/media?parent=8186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/categories?post=8186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dedejlaw.com\/sq\/wp-json\/wp\/v2\/tags?post=8186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}