{"id":5134,"date":"2023-11-20T09:58:41","date_gmt":"2023-11-20T09:58:41","guid":{"rendered":"https:\/\/kcdf.org\/toolkit\/?p=5134"},"modified":"2024-01-05T11:32:37","modified_gmt":"2024-01-05T11:32:37","slug":"tvsh-ja-ne-kosove-cfare-duhet-te-dine-nmvm-te","status":"publish","type":"post","link":"https:\/\/kcdf.org\/toolkit\/sq\/tvsh-ja-ne-kosove-cfare-duhet-te-dine-nmvm-te\/","title":{"rendered":"TVSH-ja n\u00eb Kosov\u00eb: \u00c7far\u00eb duhet t\u00eb din\u00eb NMVM-t\u00eb"},"content":{"rendered":"\n<p>N\u00eb drejtimin komercial q\u00eb \u00e7do nd\u00ebrmarrje mikro, e vog\u00ebl dhe e mesme (NMVM) n\u00eb Kosov\u00eb nd\u00ebrmerr, Tatimi mbi Vler\u00ebn e Shtuar (TVSH) shfaqet si nj\u00eb moment historik i pashmangsh\u00ebm. Nd\u00ebrsa TVSH-ja mund t\u00eb interpretohet si nj\u00eb kategori e nd\u00ebrlikuar tatimore, t\u00eb kuptuarit e nuancave t\u00eb saj nuk \u00ebsht\u00eb vet\u00ebm nj\u00eb \u00e7\u00ebshtje e pajtueshm\u00ebris\u00eb ligjore, por nj\u00eb imperativ strategjik p\u00ebr optimizimin financiar. Ky nen shqyrton \u00e7\u00ebshtjet e TVSH-s\u00eb n\u00eb Kosov\u00eb, normat e saj mbizot\u00ebruese dhe, m\u00eb kritike, pasojat e saj p\u00ebr NMVM-t\u00eb.<\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-tvsh-ja-ne-kosove\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">TVSH-ja n\u00eb Kosov\u00eb<\/mark><\/strong><\/h5>\n\n\n\n<p>Regjimi i TVSH-s\u00eb n\u00eb Kosov\u00eb \u00ebsht\u00eb dizajnuar t\u00eb jet\u00eb nj\u00eb taks\u00eb me baz\u00eb t\u00eb gjer\u00eb mbi konsumin, e vendosur n\u00eb secil\u00ebn faz\u00eb t\u00eb zinxhirit t\u00eb vler\u00ebs. Aktualisht, norma standarde e TVSH-s\u00eb \u00ebsht\u00eb 18%, e zbatueshme p\u00ebr shumic\u00ebn e mallrave dhe sh\u00ebrbimeve t\u00eb shitura ose t\u00eb konsumuara brenda vendit. Ka p\u00ebrjashtime, t\u00eb tilla si ushqimet baz\u00eb dhe ila\u00e7et, t\u00eb cilat t\u00ebrheqin nj\u00eb norm\u00eb t\u00eb reduktuar.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-komponentet-kryesore\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Komponent\u00ebt kryesor\u00eb:<\/mark><\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li><strong>Norma standarde<\/strong>: Norma standarde e TVSH-s\u00eb n\u00eb Kosov\u00eb \u00ebsht\u00eb 18%.<\/li>\n\n\n\n<li><strong>Norma e reduktuar<\/strong>: Nj\u00eb norm\u00eb e reduktuar prej 8% zbatohet p\u00ebr disa mallra esenciale.<\/li>\n\n\n\n<li><strong>Mallra me vler\u00ebsim zero<\/strong>: Eksportet dhe disa lloje t\u00eb sh\u00ebrbimeve nd\u00ebrkomb\u00ebtare vler\u00ebsohen me zero.<\/li>\n\n\n\n<li><strong>Lirimet<\/strong>: Disa kategori mallrash dhe sh\u00ebrbimesh jan\u00eb plot\u00ebsisht t\u00eb p\u00ebrjashtuara nga TVSH-ja.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-implikimet-per-nmvm-te\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Implikimet p\u00ebr NMVM-t\u00eb<\/mark><\/strong><\/h5>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-detyrimet-standarde-te-tvsh-se\"><strong>Detyrimet standarde t\u00eb TVSH-s\u00eb<\/strong><\/h5>\n\n\n\n<p>\u00c7do biznes n\u00eb Kosov\u00eb me qarkullim vjetor mbi 30,000 \u20ac duhet t\u00eb regjistrohet p\u00ebr TVSH. Pasi t\u00eb regjistrohet, NMVM-ja \u00ebsht\u00eb e detyruar t\u00eb ngarkoj\u00eb TVSH-n\u00eb p\u00ebr shitjet e saj dhe ka t\u00eb drejt\u00eb t\u00eb k\u00ebrkoj\u00eb TVSH-n\u00eb p\u00ebr blerjet e saj.<\/p>\n\n\n\n<p><em>Shembull: Nj\u00eb firm\u00eb e re e zhvillimit t\u00eb softuer\u00ebve n\u00eb Prishtin\u00eb me nj\u00eb qarkullim vjetor prej 50,000 \u20ac duhet t\u00eb regjistrohet p\u00ebr TVSH dhe t\u00eb aplikoj\u00eb nj\u00eb norm\u00eb tatimore prej 18% n\u00eb faturat e saj.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-menaxhimi-i-rrjedhes-se-parase-se-tvsh-se\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Menaxhimi i rrjedh\u00ebs s\u00eb paras\u00eb s\u00eb TVSH-s\u00eb<\/mark><\/strong><\/h5>\n\n\n\n<p>Menaxhimi i rrjedh\u00ebs s\u00eb paras\u00eb s\u00eb TVSH-s\u00eb \u00ebsht\u00eb thelb\u00ebsor p\u00ebr NMVM-t\u00eb. \u00cbsht\u00eb jetike t\u00eb ndahet TVSH-ja e mbledhur nga fondet operacionale, pasi k\u00ebto para n\u00eb fund i p\u00ebrkasin autoritetit tatimor.<\/p>\n\n\n\n<p><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-black-color\"><em>Shembull: Nj\u00eb restorant n\u00eb Pej\u00eb duhet t\u00eb krijoj\u00eb nj\u00eb llogari t\u00eb ve\u00e7ant\u00eb bankare ku t\u00eb ruhet e gjith\u00eb TVSH-ja e mbledhur derisa t\u00eb vij\u00eb koha p\u00ebr t&#8217;ia kthyer at\u00eb organeve tatimore.<\/em><\/mark><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-tregtia-nderkombetare-dhe-tvsh-ja\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Tregtia Nd\u00ebrkomb\u00ebtare dhe TVSH-ja<\/mark><\/strong><\/h5>\n\n\n\n<p>N\u00ebse NMVM-ja juaj \u00ebsht\u00eb e p\u00ebrfshir\u00eb n\u00eb eksportimin e mallrave ose sh\u00ebrbimeve, ju duhet t\u00eb njiheni me rregullat e TVSH-s\u00eb me norm\u00eb zero.<\/p>\n\n\n\n<p><em>Shembull: Nj\u00eb NMVM n\u00eb Gjakov\u00eb q\u00eb eksporton mallra t\u00eb punuar me dor\u00eb n\u00eb Gjermani mund t\u00eb aplikoj\u00eb nj\u00eb norm\u00eb zero t\u00eb TVSH-s\u00eb p\u00ebr k\u00ebto shitje, duke i b\u00ebr\u00eb produktet e tyre m\u00eb konkurruese n\u00eb \u00e7mim.<\/em><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h5 class=\"wp-block-heading\" id=\"h-pajtueshmeria-dhe-raportimi\"><strong><mark style=\"background-color:rgba(0, 0, 0, 0)\" class=\"has-inline-color has-vivid-red-color\">Pajtueshm\u00ebria dhe raportimi<\/mark><\/strong><\/h5>\n\n\n\n<ol class=\"wp-block-list\" start=\"1\">\n<li><strong>Faturat e TVSH-s\u00eb<\/strong>: L\u00ebshoni fatura me TVSH p\u00ebr t\u00eb gjitha shitjet e tatueshme, duke kapur t\u00eb gjitha detajet e k\u00ebrkuara.<\/li>\n\n\n\n<li><strong>Kthimet e TVSH-s\u00eb<\/strong>: Paraqisni deklarata mujore ose tremujore t\u00eb TVSH-s\u00eb, n\u00eb var\u00ebsi t\u00eb qarkullimit tuaj.<\/li>\n\n\n\n<li><strong>Dokumentacioni<\/strong>: Mbani regjistra t\u00eb sakta p\u00ebr t\u00eb v\u00ebrtetuar kthimet tuaja t\u00eb TVSH-s\u00eb.<\/li>\n\n\n\n<li><strong>Teknologjia<\/strong>: P\u00ebrdorni softuer kontab\u00ebl q\u00eb mund t\u00eb trajtoj\u00eb llogaritjet e TVSH-s\u00eb dhe t\u00eb gjeneroj\u00eb raporte.<\/li>\n<\/ol>\n\n\n\n<p><\/p>\n\n\n\n<p>P\u00ebrvet\u00ebsimi i peizazhit t\u00eb TVSH-s\u00eb nuk \u00ebsht\u00eb thjesht nj\u00eb ushtrim i pajtueshm\u00ebris\u00eb ligjore p\u00ebr NMVM-t\u00eb e Kosov\u00ebs; \u00ebsht\u00eb nj\u00eb aset strategjik q\u00eb mund t\u00eb ndikoj\u00eb shum\u00eb n\u00eb baz\u00ebn tuaj. Duke kuptuar detyrimet specifike t\u00eb TVSH-s\u00eb dhe duke i shfryt\u00ebzuar ato me maturi, ju e poziciononi nd\u00ebrmarrjen tuaj jo vet\u00ebm p\u00ebr mbijetes\u00eb, por edhe p\u00ebr rritje t\u00eb q\u00ebndrueshme. Me normat dhe kategorit\u00eb e TVSH-s\u00eb n\u00eb Kosov\u00eb n\u00eb evolucion t\u00eb p\u00ebrhersh\u00ebm, q\u00ebndrimi i p\u00ebrdit\u00ebsuar nuk \u00ebsht\u00eb fakultativ \u2013 \u00ebsht\u00eb nj\u00eb domosdoshm\u00ebri biznesi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>N\u00eb drejtimin komercial q\u00eb \u00e7do nd\u00ebrmarrje mikro, e vog\u00ebl dhe e mesme (NMVM) n\u00eb Kosov\u00eb nd\u00ebrmerr, Tatimi mbi Vler\u00ebn e Shtuar (TVSH) shfaqet si nj\u00eb moment historik i pashmangsh\u00ebm. Nd\u00ebrsa [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":5849,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[190],"tags":[],"class_list":["post-5134","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taksat-dhe-kontabiliteti"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.5 (Yoast SEO v21.5) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>TVSH-ja n\u00eb Kosov\u00eb: \u00c7far\u00eb duhet t\u00eb din\u00eb NMVM-t\u00eb - Inclusive Economic Engagement<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kcdf.org\/toolkit\/sq\/tvsh-ja-ne-kosove-cfare-duhet-te-dine-nmvm-te\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"TVSH-ja n\u00eb Kosov\u00eb: \u00c7far\u00eb duhet t\u00eb din\u00eb NMVM-t\u00eb\" \/>\n<meta property=\"og:description\" content=\"N\u00eb drejtimin komercial q\u00eb \u00e7do nd\u00ebrmarrje mikro, e vog\u00ebl dhe e mesme (NMVM) n\u00eb Kosov\u00eb nd\u00ebrmerr, Tatimi mbi Vler\u00ebn e Shtuar (TVSH) shfaqet si nj\u00eb moment historik i pashmangsh\u00ebm. 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