{"id":45832,"date":"2026-01-13T12:19:05","date_gmt":"2026-01-13T12:19:05","guid":{"rendered":"https:\/\/radiojehona.com\/?p=45832"},"modified":"2026-01-13T12:19:05","modified_gmt":"2026-01-13T12:19:05","slug":"deri-me-15-janar-zgjat-regjistrimi-dhe-cregjistrimi-i-obliguesve-te-tvsh-se","status":"publish","type":"post","link":"https:\/\/radiojehona.mk\/?p=45832","title":{"rendered":"Deri m\u00eb 15 janar zgjat regjistrimi dhe \u00e7regjistrimi i obliguesve t\u00eb TVSH-s\u00eb"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/radiojehona.com\/wp-content\/uploads\/2026\/01\/dap-ujp-drejtoria-e-te-ardhurave-publike.jpg\" alt=\"\" class=\"wp-image-45833\" srcset=\"https:\/\/radiojehona.mk\/wp-content\/uploads\/2026\/01\/dap-ujp-drejtoria-e-te-ardhurave-publike.jpg 800w, https:\/\/radiojehona.mk\/wp-content\/uploads\/2026\/01\/dap-ujp-drejtoria-e-te-ardhurave-publike-300x225.jpg 300w, https:\/\/radiojehona.mk\/wp-content\/uploads\/2026\/01\/dap-ujp-drejtoria-e-te-ardhurave-publike-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">T\u00eb gjith\u00eb personat juridik dhe fizik q\u00eb nga dhjetori 2025, kan\u00eb arritur nj\u00eb qarkullim total m\u00eb t\u00eb lart\u00eb se 2.000.000 denar\u00eb nga furnizimi i taksuesh\u00ebm i mallrave dhe sh\u00ebrbimeve jan\u00eb t\u00eb detyruar t\u00eb dor\u00ebzojn\u00eb nj\u00eb K\u00ebrkes\u00eb p\u00ebr Regjistrim p\u00ebr Tatimin mbi Vler\u00ebn e Shtuar (formulari TVSH-01), kujton Drejtoria e t\u00eb Ardhurave Publike (DAP).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u201cN\u00ebse si person fizik merrni nj\u00eb hap\u00ebsir\u00eb afariste n\u00eb vend, ofroni sh\u00ebrbime juridike, ekonomike, inxhinierike, menaxheriale dhe artizanale, ofroni or\u00eb privat p\u00ebr nx\u00ebn\u00ebs dhe student\u00eb, realizoni t\u00eb ardhura nga shitja e produkteve bujq\u00ebsore ose kryeni qarkullim tjet\u00ebr t\u00eb taksuesh\u00ebm dhe n\u00eb vitin 2025 keni realizuar qarkullim mbi 2.000.000 denar\u00eb duhet t\u00eb regjistroheni p\u00ebr objektivat e TVSH-s\u00eb. Qarkullimi total p\u00ebr q\u00ebllimet e TVSH-s\u00eb \u00ebsht\u00eb qarkullimi q\u00eb e ka b\u00ebr\u00eb obliguesi gjat\u00eb vitit n\u00eb baz\u00eb t\u00eb shitjes s\u00eb sh\u00ebrbimeve t\u00eb ofruara. N\u00eb qarkullimin e p\u00ebrgjithsh\u00ebm nuk hyn qarkullimi i p\u00ebrjashtuar nga TVSH-ja pa t\u00eb drejt\u00ebn e zbritjes s\u00eb taks\u00ebs, si p\u00ebr shembull: marrja e banesave me qira dhe p\u00ebr banim, sh\u00ebrbimet e sigurimit dhe risigurimit, sh\u00ebrbimet sh\u00ebndet\u00ebsore, sh\u00ebrbimet p\u00ebr ruajtjen e gjuh\u00ebve t\u00eb huaja, sh\u00ebrbimet e qendrave kompjuterike, transporti nd\u00ebrkomb\u00ebtar i pasagjer\u00ebve etj. Gjithashtu, qarkullimi total nuk p\u00ebrfshin qarkullimin e kryer p\u00ebr tatimpaguesit e huaj dhe q\u00eb nuk i n\u00ebnshtrohet TVSH-s\u00eb, si p.sh.: ofrimi i sh\u00ebrbimeve konsulente, ligjore, t\u00eb TI-s\u00eb dhe t\u00eb tjera p\u00ebr tatimpaguesit e huaj\u201d, njofton DAP-i.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">N\u00ebse obliguesi tatimor e ka kryer veprimtarin\u00eb e tij vet\u00ebm n\u00eb nj\u00eb pjes\u00eb t\u00eb vitit kalendarik, theksojn\u00eb, qarkullimi i p\u00ebrgjithsh\u00ebm vjetor p\u00ebr q\u00ebllimet e TVSH-s\u00eb llogaritet n\u00eb at\u00eb m\u00ebnyr\u00eb q\u00eb merret qarkullimi i p\u00ebrgjithsh\u00ebm i realizuar p\u00ebr muajt kur e ka kryer veprimtarin\u00eb, i njejti pjes\u00ebtohet me numrin e muajve t\u00eb pun\u00ebs dhe shum\u00ebzohet me dymb\u00ebdhjet\u00eb, duke p\u00ebrfituar k\u00ebshtu qarkullimin e p\u00ebrgjithsh\u00ebm vjetor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nga atje theksojn\u00eb se k\u00ebrkesa p\u00ebr regjistrim p\u00ebr q\u00ebllimet e tatimit t\u00eb vler\u00ebs s\u00eb shtuar (formulari TVSH-01), mund t\u00eb dor\u00ebzohet edhe nga obliguesit tatimor t\u00eb cil\u00ebt duan vullnetarisht t\u00eb regjistrohen p\u00ebr TVSH.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ata t\u00eb cil\u00ebt jan\u00eb regjistruar p\u00ebr TVSH, nd\u00ebrsa t\u00eb cil\u00ebt nuk kan\u00eb realizuar qarkullim mbi 2.000.000 denar\u00eb n\u00eb vitin paraprak kalendarik dhe te t\u00eb cil\u00ebt ka skaduar t\u00eb pakt\u00ebn periudha trevje\u00e7are e regjistrimit p\u00ebr q\u00ebllimet e TVSH-s\u00eb, si\u00e7 theksojn\u00eb nga DAP-i, mund t\u00eb paraqesin K\u00ebrkes\u00eb p\u00ebr revokimin e regjistrimit p\u00ebr tatimin e vler\u00ebs s\u00eb shtuar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">P\u00ebr informata shtes\u00eb, personat juridik dhe fizik mund t\u00eb drejtohen n\u00eb Qendr\u00ebn p\u00ebr kontakt t\u00eb DAP-it n\u00eb: info@ujp.gov.mk ose p\u00ebrmes numrave telefonik 0800 33 000 dhe 02 3253 200.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T&euml; gjith&euml; personat juridik dhe fizik q&euml; nga dhjetori 2025, kan&euml; arritur nj&euml; qarkullim total m&euml; t&euml; lart&euml; se 2.000.000 denar&euml; nga furnizimi i taksuesh&euml;m i mallrave dhe sh&euml;rbimeve jan&euml; t&euml; detyruar t&euml; dor&euml;zojn&euml; nj&euml; K&euml;rkes&euml; p&euml;r Regjistrim p&euml;r Tatimin mbi Vler&euml;n e Shtuar (formulari TVSH-01), kujton Drejtoria e t&euml; Ardhurave Publike (DAP). &ldquo;N&euml;se si [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":45833,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-45832","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vendi"],"_links":{"self":[{"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/posts\/45832","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=45832"}],"version-history":[{"count":1,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/posts\/45832\/revisions"}],"predecessor-version":[{"id":45834,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/posts\/45832\/revisions\/45834"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=\/wp\/v2\/media\/45833"}],"wp:attachment":[{"href":"https:\/\/radiojehona.mk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=45832"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=45832"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/radiojehona.mk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=45832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}