Dhoma Amerikane ka p\u00ebrsh\u00ebndetur miratimin e Udh\u00ebzimit nr. 6\/2015 \u201cP\u00ebr TVSH\u201d, i cili vjen si rezultat i lobimit n\u00eb nivel institucional i ekspert\u00ebve t\u00eb Komitetit t\u00eb Taksave n\u00eb AmCham, p\u00ebr t\u00eb b\u00ebr\u00eb t\u00eb mundur harmonizimin e legjislacionit te TVSH-s\u00eb me at\u00eb evropian si dhe p\u00ebr krijimin enj\u00eb ambienti konkurrues dhe t\u00eb drejt\u00eb p\u00ebr ofruesit shqiptar\u00eb t\u00eb sh\u00ebrbimeve.<\/p>\n\n\n\n
Udh\u00ebzimi i miratuar nga Ministria e Financave p\u00ebrb\u00ebn nj\u00eb ndryshim t\u00eb r\u00ebnd\u00ebsish\u00ebm p\u00ebr bizneset q\u00eb ofrojn\u00eb sh\u00ebrbime p\u00ebr klient\u00eb jasht\u00eb Shqip\u00ebris\u00eb, n\u00eb vende ku nuk zbatohet TVSH. Tashm\u00eb bizneset q\u00eb ofrojn\u00eb sh\u00ebrbime n\u00eb tregun amerikan do t\u00eb ken\u00eb mund\u00ebsi t\u00eb tarifojn\u00eb me TVSH- 0% duke leht\u00ebsuar nd\u00ebrveprimin e biznesit mes dy vendeve.<\/p>\n\n\n\n
Ndryshimet m\u00eb t\u00eb r\u00ebnd\u00ebsishme jan\u00eb :<\/p>\n\n\n\n
???? Eliminimi i barr\u00ebs s\u00eb pajustifikuar t\u00eb TVSH-s\u00eb p\u00ebr sh\u00ebrbimet ndaj klient\u00ebve t\u00eb huaj<\/strong><\/p>\n\n\n\n Pra, p\u00ebr t\u00eb provuar q\u00eb nj\u00eb klient i huaj \u00ebsht\u00eb “person i tatuesh\u00ebm”, nuk do t\u00eb k\u00ebrkohet m\u00eb q\u00eb ai t\u00eb jet\u00eb domosdoshm\u00ebrisht i regjistruar p\u00ebr TVSH n\u00eb vendin e tij. Mjafton q\u00eb ai t\u00eb jet\u00eb nj\u00eb subjekt q\u00eb kryen veprimtari ekonomike dhe t\u00eb ket\u00eb nj\u00eb num\u00ebr identifikimi biznesi.<\/p>\n\n\n\n Ky ndryshim do t\u00eb rris\u00eb mund\u00ebsin\u00eb e bizneseve shqiptare p\u00ebr t\u00eb ofruar sh\u00ebrbime edhe n\u00eb vendet ku nuk zbatohet TVSH, por taksa t\u00eb tjera, si tatimi mbi shitjet ose qarkullimin (p\u00ebrfshir\u00eb SHBA-n\u00eb) duke rritur konkurrueshmerin\u00eb e bizneseve shqiptare dhe duke ulur kostot p\u00ebr p\u00ebrfituesin e sh\u00ebrbimeve.<\/p>\n\n\n\n ???? Trajtimi me TVSH 0% p\u00ebr projektet e financuara n\u00eb baz\u00eb t\u00eb nj\u00eb marr\u00ebveshje granti ose t\u00eb ngjashme<\/strong><\/p>\n\n\n\n Udh\u00ebzimi i ri p\u00ebrcakton rregulla t\u00eb reja n\u00eb lidhje me trajtimin si furnizim i ngjash\u00ebm me eksportet, pra me TVSH 0% t\u00eb furnizimit t\u00eb mallrave\/sh\u00ebrbimeve, t\u00eb destinuara p\u00ebr realizimin e projekteve t\u00eb financuara me fonde t\u00eb marra n\u00eb baz\u00eb t\u00eb nj\u00eb marr\u00ebveshjeje donacioni\/granti, t\u00eb lidhur nd\u00ebrmjet K\u00ebshillit t\u00eb Ministrave t\u00eb Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb\/Republik\u00ebs s\u00eb Shqip\u00ebris\u00eb dhe donator\u00ebve t\u00eb huaj, n\u00ebse n\u00eb marr\u00ebveshje \u00ebsht\u00eb parashikuar se fondet e marra nuk do t\u00eb p\u00ebrdoren p\u00ebr t\u00eb paguar tatime n\u00eb Shqip\u00ebri.<\/p>\n\n\n\n
B\u00ebhet fjal\u00eb p\u00ebr rastet kur vendi i furnizimit t\u00eb sh\u00ebrbimit sipas ligjit p\u00ebr TVSH \u00ebsht\u00eb n\u00eb nj\u00eb vend t\u00eb huaj, aty ku \u00ebsht\u00eb vendosur marr\u00ebsi i sh\u00ebrbimit. M\u00eb par\u00eb, Udh\u00ebzimi p\u00ebrcaktonte se fatura p\u00ebr ofrimin e k\u00ebtyre sh\u00ebrbimeve do t\u00eb jet\u00eb pa TVSH vet\u00ebm n\u00ebse marr\u00ebsi i sh\u00ebrbimeve \u00ebsht\u00eb nj\u00eb person i regjistruar p\u00ebr TVSH. Me ndryshimet e b\u00ebra n\u00eb Udh\u00ebzim, ky rregull aplikohet p\u00ebr t\u00eb gjith\u00eb furnizimet kundrejt personave t\u00eb tatuesh\u00ebm jasht\u00eb Shqip\u00ebris\u00eb (qofshin t\u00eb pajisur me num\u00ebr TVSH, kod fiskal apo num\u00ebr tjet\u00ebr t\u00eb ngjash\u00ebm).<\/p>\n\n\n\n