{"id":5149,"date":"2023-11-20T10:12:27","date_gmt":"2023-11-20T10:12:27","guid":{"rendered":"https:\/\/kcdf.org\/toolkit\/?p=5149"},"modified":"2024-01-05T11:35:03","modified_gmt":"2024-01-05T11:35:03","slug":"kuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-tekuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-te","status":"publish","type":"post","link":"https:\/\/kcdf.org\/toolkit\/sq\/kuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-tekuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-te\/","title":{"rendered":"Kuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr NMVM-t\u00ebKuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr NMVM-t\u00eb"},"content":{"rendered":"\n

Lundrimi n\u00ebp\u00ebr korridoret labirintike t\u00eb detyrimeve ligjore dhe llogaridh\u00ebnies financiare \u00ebsht\u00eb nj\u00eb p\u00ebrpjekje thelb\u00ebsore p\u00ebr \u00e7do NMVM n\u00eb Kosov\u00eb. Ligji p\u00ebr Kontabilitetin nuk sh\u00ebrben thjesht si nj\u00eb korniz\u00eb rregullatore, por si nj\u00eb pik\u00ebmb\u00ebshtetje q\u00eb balancon integritetin financiar t\u00eb nd\u00ebrmarrjes suaj dhe besueshm\u00ebrin\u00eb publike. Ky nen sqaron dispozitat kryesore t\u00eb Ligjit t\u00eb Kontabilitetit t\u00eb Kosov\u00ebs, p\u00ebrcakton r\u00ebnd\u00ebsin\u00eb e tij p\u00ebr NMVM-t\u00eb dhe ofron udh\u00ebzime pragmatike p\u00ebr pajtueshm\u00ebrin\u00eb.<\/p>\n\n\n\n

Esenca e Ligjit t\u00eb Kontabilitetit<\/mark><\/strong><\/p>\n\n\n\n

Ligji i Kontabilitetit i Kosov\u00ebs p\u00ebrshkruan detyrimet, standardet dhe praktikat q\u00eb kompanit\u00eb duhet t’u p\u00ebrmbahen n\u00eb operacionet e tyre kontab\u00ebl. Ai u miratua p\u00ebr t\u00eb nxitur transparenc\u00ebn, p\u00ebr t\u00eb siguruar pajtueshm\u00ebrin\u00eb dhe p\u00ebr t\u00eb promovuar nj\u00eb mjedis ekonomik m\u00eb t\u00eb fort\u00eb.<\/p>\n\n\n\n

Komponent\u00ebt kryesor\u00eb:<\/mark><\/strong><\/p>\n\n\n\n

    \n
  1. Raportimi Financiar<\/strong>: Ligji mandaton p\u00ebrgatitjen dhe dor\u00ebzimin e pasqyrave financiare vjetore.<\/li>\n\n\n\n
  2. Auditimi<\/strong>: Disa lloje t\u00eb NMVM-ve mund t’u k\u00ebrkohet t’i n\u00ebnshtrohen nj\u00eb auditimi t\u00eb jasht\u00ebm.<\/li>\n\n\n\n
  3. Mbajtja e sh\u00ebnimeve<\/strong>: T\u00eb gjitha transaksionet financiare duhet t\u00eb regjistrohen dhe arkivohen p\u00ebr nj\u00eb periudh\u00eb t\u00eb caktuar.<\/li>\n<\/ol>\n\n\n\n

    <\/p>\n\n\n\n

    Implikimet p\u00ebr NMVM-t\u00eb<\/mark><\/strong><\/p>\n\n\n\n

    Pasqyrat financiare<\/strong><\/strong><\/p>\n\n\n\n

    Ligji k\u00ebrkon krijimin dhe paraqitjen e pasqyrave financiare. NMVM-t\u00eb duhet t\u00eb ushtrojn\u00eb p\u00ebrpik\u00ebri n\u00eb p\u00ebrgatitjen e pasqyrave t\u00eb t\u00eb ardhurave, bilanceve dhe pasqyrave t\u00eb flukseve monetare, duke i p\u00ebrafruar ato me standardet e kontabilitetit vendor dhe nd\u00ebrkomb\u00ebtar.<\/p>\n\n\n\n

    Shembull: Nj\u00eb startup vendor i teknologjis\u00eb n\u00eb Prishtin\u00eb duhet t\u00eb siguroj\u00eb nj\u00eb paraqitje t\u00eb sakt\u00eb t\u00eb shpenzimeve dhe t\u00eb hyrave t\u00eb saj, duke iu p\u00ebrmbajtur parimeve t\u00eb kontabilitetit si\u00e7 \u00ebsht\u00eb baza e kontabilitetit akrual.<\/em><\/p>\n\n\n\n

    K\u00ebrkesat e auditimit<\/strong><\/strong><\/p>\n\n\n\n

    Nd\u00ebrsa jo t\u00eb gjitha NMVM-t\u00eb u n\u00ebnshtrohen auditimeve t\u00eb detyrueshme, ato me nj\u00eb prag specifik t\u00eb qarkullimit i n\u00ebnshtrohen. Ky shpesh mund t\u00eb jet\u00eb nj\u00eb proces kompleks q\u00eb k\u00ebrkon ekspertiz\u00eb t\u00eb specializuar.<\/p>\n\n\n\n

    Shembull: Nj\u00eb NMVM bujq\u00ebsore n\u00eb Pej\u00eb me qarkullim vjetor mbi 700,000\u20ac \u00ebsht\u00eb e detyruar t’i n\u00ebnshtrohet auditimit t\u00eb jasht\u00ebm.<\/em><\/p>\n\n\n\n

    Mbajtja e sh\u00ebnimeve<\/strong><\/strong><\/p>\n\n\n\n

    Ligji i detyron bizneset t\u00eb mbajn\u00eb sh\u00ebnime t\u00eb sakta t\u00eb t\u00eb gjitha transaksioneve financiare, t\u00eb cilat duhet t\u00eb arkivohen p\u00ebr t\u00eb pakt\u00ebn dhjet\u00eb vjet. Kjo \u00ebsht\u00eb e domosdoshme p\u00ebr pajtueshm\u00ebrin\u00eb tatimore dhe kontrollet e mundshme.<\/p>\n\n\n\n

    Shembull: Nj\u00eb biznes i vog\u00ebl me pakic\u00eb n\u00eb Gjakov\u00eb duhet t’i mbaj\u00eb t\u00eb gjitha faturat, flet\u00ebpagesat dhe dokumentet tatimore t\u00eb mir\u00eborganizuara dhe leht\u00ebsisht t\u00eb qasshme.<\/em><\/p>\n\n\n\n

    Pajtueshm\u00ebria me Ligjin p\u00ebr Kontabilitetin<\/mark><\/strong><\/p>\n\n\n\n

      \n
    1. P\u00ebrshtatni softuerin e kontabilitetit<\/strong>: Merrni parasysh p\u00ebrdorimin e softuerit t\u00eb kontabilitetit q\u00eb \u00ebsht\u00eb n\u00eb p\u00ebrputhje me k\u00ebrkesat e raportimit financiar t\u00eb Kosov\u00ebs.<\/li>\n\n\n\n
    2. Angazhoni kontabilist\u00eb t\u00eb kualifikuar<\/strong>: Ose pun\u00ebsoni nj\u00eb kontabilist t\u00eb brendsh\u00ebm me njohuri t\u00eb aft\u00eb t\u00eb ligjeve t\u00eb kontabilitetit t\u00eb Kosov\u00ebs ose transferoni funksionet e kontabilitetit tek nj\u00eb firm\u00eb me reputacion.<\/li>\n\n\n\n
    3. Edukimi i vazhduesh\u00ebm<\/strong>: Q\u00ebndroni pran\u00eb \u00e7do ndryshimi n\u00eb ligjet e kontabilitetit dhe vijoni trajnime t\u00eb rregullta.<\/li>\n\n\n\n
    4. Auditimet e brendshme<\/strong>: Kryeni periodikisht auditime t\u00eb brendshme p\u00ebr t\u00eb siguruar pajtueshm\u00ebrin\u00eb dhe gatishm\u00ebrin\u00eb p\u00ebr auditimet e jashtme t\u00eb mundshme.<\/li>\n<\/ol>\n\n\n\n

      <\/p>\n\n\n\n

      Pajtueshm\u00ebria me Ligjin e Kontabilitetit t\u00eb Kosov\u00ebs nuk \u00ebsht\u00eb thjesht nj\u00eb mandat ligjor, por nj\u00eb obligim operacional p\u00ebr NMVM-t\u00eb. Respektimi i k\u00ebtij ligji jo vet\u00ebm q\u00eb zbut rreziqet financiare, por gjithashtu e lart\u00ebson biznesin tuaj n\u00eb syt\u00eb e investitor\u00ebve, rregullator\u00ebve dhe tregut n\u00eb p\u00ebrgjith\u00ebsi. Prandaj, t\u00eb kuptuarit dhe respektimi i k\u00ebtij ligji duhet t\u00eb jet\u00eb nj\u00eb pjes\u00eb integrale e strategjis\u00eb s\u00eb NMVM-ve tuaja p\u00ebr sukses dhe q\u00ebndrueshm\u00ebri afatgjat\u00eb.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Lundrimi n\u00ebp\u00ebr korridoret labirintike t\u00eb detyrimeve ligjore dhe llogaridh\u00ebnies financiare \u00ebsht\u00eb nj\u00eb p\u00ebrpjekje thelb\u00ebsore p\u00ebr \u00e7do NMVM n\u00eb Kosov\u00eb. Ligji p\u00ebr Kontabilitetin nuk sh\u00ebrben thjesht si nj\u00eb korniz\u00eb rregullatore, por […]<\/p>\n","protected":false},"author":1,"featured_media":5853,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[190],"tags":[],"class_list":["post-5149","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-taksat-dhe-kontabiliteti"],"yoast_head":"\nKuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr NMVM-t\u00ebKuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr 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\/kuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-tekuptimi-i-ligjit-te-kosoves-per-kontabilitet-nje-udhezues-per-nmvm-te\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr NMVM-t\u00ebKuptimi i Ligjit t\u00eb Kosov\u00ebs p\u00ebr Kontabilitet: Nj\u00eb udh\u00ebzues p\u00ebr NMVM-t\u00eb\" \/>\n<meta property=\"og:description\" content=\"Lundrimi n\u00ebp\u00ebr korridoret labirintike t\u00eb detyrimeve ligjore dhe llogaridh\u00ebnies financiare \u00ebsht\u00eb nj\u00eb p\u00ebrpjekje thelb\u00ebsore p\u00ebr \u00e7do NMVM n\u00eb Kosov\u00eb. 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