Generated by All in One SEO v4.9.3, this is an llms.txt file, used by LLMs to index the site. # FAKT Advisory Financial Consulting Services ## Sitemaps - [XML Sitemap](https://faktadvisory.al/sitemap.xml): Contains all public & indexable URLs for this website. ## Posts - [Blog](https://faktadvisory.al/blog-2-2/) - [QKB kujton subjektet: Dokumentet që duhen të dorëzohen brenda datës: 31.07.2023](https://faktadvisory.al/2023/06/02/qkb-kujton-subjektet-dokumentet-qe-duhen-te-dorezohen-brenda-dates-31-07-2023/) - Të nderuar subjekte, Sjellim në vëmendje se, bazuar në parashikimet e nenit 43 dhe 46 të ligjit nr. 9723/2007 "Për regjistrimin e biznesit", i ndryshuar, brenda dates 31 KORRIK 2023 Subjektet e detyruara nga ligji duhet të depozitojnë pranë Qendrës Kombëtare të Biznesit dokumentet e mëposhtme: PASQYRAT FINANCIARE VJETORE; RAPORTIN E ECURISË SË VEPRIMTARISË; - [Tatimet mbi pagat/ Ligji hyn në fuqi, llogaritja për pagat e reja bëhet nga 1 qershori](https://faktadvisory.al/2023/05/04/tatimet-mbi-pagat-ligji-hyn-ne-fuqi-llogaritja-per-pagat-e-reja-behet-nga-1-qershori/) - Nga 1 qershori pagave të fashës nga 40 – 60 mijë lekë do t’i lehtësohet barra tatimore. Me ligjin e ri për tatimin mbi të ardhurat të gjithë ata që marrin 50 mijë lekë ose më pak do tu mbahen vetëm kontributet e sigurimeve. Për pagat nga 50 mijë e 1 lek deri në 60 - [Afati i deklarimit të të ardhurave personale bruto për Vitin 2022 është deri më 30 Prill 2023](https://faktadvisory.al/2023/04/20/afati-i-deklarimit-te-te-ardhurave-personale-bruto-per-vitin-2022-eshte-deri-me-30-prill-2023/) - Për qëllime të tatimit mbi të ardhurat personale, merren si të ardhura të tatueshme: a) Pagat dhe shpërblimet e tjera, në lidhje me marrëdhëniet aktuale të punës; b) Të ardhurat që rrjedhin nga fitimi i ortakut apo i aksionerit në shoqerinë tregtare; c) Të ardhurat nga interesat bankare apo ato të përfituara nga letrat me vlerë; ç) Të ardhurat që rrjedhin - [Job opening as Finance assistand at FaktAdvisory! Apply now!](https://faktadvisory.al/en/2023/04/07/job-opening-as-finance-assistand-at-faktadvisory-apply-now/) - Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic - [Ofrohet vend pune si asistent financiar prane kompanise FaktAdvisory](https://faktadvisory.al/2023/04/07/ofrohet-vend-pune-si-asistent-financiar-prane-kompanise-faktadvisory/) - Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text ever since the 1500s, when an unknown printer took a galley of type and scrambled it to make a type specimen book. It has survived not only five centuries, but also the leap into electronic - [NJOFTIM PER TATIMPAGUESIT E TVSH: TRANSFERIMI AUTOMATIK I LIBRAVE NGA PORTALI SELFCARE DREJT E-FILING](https://faktadvisory.al/2023/04/04/njoftim-per-tatimpaguesit-e-tvsh-transferimi-automatik-i-librave-nga-portali-selfcare-drejt-e-filing/) - I nderuar tatimpagues! Administrata Tatimore ju njofton, se duke filluar nga periudha tatimore Mars 2023, librat e shitjes dhe blerjes nuk do te ngarkohen manualisht, ne format excel nepermjet e-filing. Ky zhvillim i ri mundeson tranferimin e te dhenave te librave automatikisht ne E-filing, pasi ju t’i keni mbyllur ato, ne portalin SelfCare, nga data - [VKM/ Kompensim financiar për kontributet shoqërore dhe shëndetësore, përfiton çdo i punësuar me pagë minimale](https://faktadvisory.al/2023/03/03/vkm-kompensim-financiar-per-kontributet-shoqerore-dhe-shendetesore-perfiton-cdo-i-punesuar-me-page-minimale/) - VENDIM Nr. 114, datë 01. 03. 2023 PËR PËRDORIMIN E FONDIT TË KONTINGJENCËS PËR KOMPENSIMIN FINANCIAR TË RRITJES SË KONTRIBUTEVE TË SIGURIMEVE SHOQËRORE DHE SHËNDETËSORE, PËR ÇDO TË PUNËSUAR MË PAGË MINIMALE, PËR SHKAK TË RRITJES SË KËSAJ PAGE NË SHKALLË VENDI Në mbështetje të nenit 100 të Kushtetutës dhe të nenit 14, të ligjit - [Hyn në fuqi VKM-ja, rritet paga minimale mujore](https://faktadvisory.al/2023/03/03/hyn-ne-fuqi-vkm-ja-rritet-paga-minimale-mujore/) - VENDIM Nr. 113, datë 01. 03. 2023 PËR PËRCAKTIMIN E PAGËS MINIMALE NË SHKALLË VENDI Në mbështetje të nenit 100 të Kushtetutës, të nenit 111, të ligjit nr. 7961, datë 12.7.1996, “Kodi i Punës i Republikës së Shqipërisë”, të ndryshuar, dhe të nenit 4, të ligjit nr. 10405, datë 24.3.2011, “Për kompetencat në caktimin e - [General Directorate of Taxation Important notice for the fiscalization system](https://faktadvisory.al/en/2023/03/03/general-directorate-of-taxation-important-notice-for-the-fiscalization-system/) - Dear Taxpayers, We inform you that, in the context of continuous improvements in the fiscalization system, on March 4 and 5, 2023, some technical developments will be carried out and during this time the invoices issued may not appear in the menu "Monthly Statement/Item of the sales/purchase book". The process of issuing fiscalized invoices will - [DPT Njoftim të rëndësishëm për sistemin e fiskalizimit](https://faktadvisory.al/2023/03/03/dpt-njoftim-te-rendesishem-per-sistemin-e-fiskalizimit/) - Të nderuar tatimpagues, Ju njoftojme se, në kuadër të përmirësimeve të vazhdueshme në sistemin e fiskalizimit, në datat 4 dhe 5 Mars 2023 do të kryhen disa zhvillime teknike dhe gjatë kësaj kohe mund të mos shfaqen faturat e lëshuara tek menuja "Pasqyra mujore / Artikulli i librit të shitjes/blerjes". Procesi i lëshimit të faturave - [DPT to taxpayers: Whoever changes the payment list and cancels invoices will be prosecuted](https://faktadvisory.al/en/2023/02/27/dpt-to-taxpayers-whoever-changes-the-payment-list-and-cancels-invoices-will-be-prosecuted/) - The Tax Administration is investigating whether employees of its structures are also involved The Tax Administration informs all Taxpayers that it has found 2 high-risk phenomena: Taxpayers, who make changes by lowering the payroll statement, in order to avoid paying social and health insurance contributions for employees; Taxpayers, who cancel the declared sales invoices, without - [DPT tatimpaguesve: Kush ndryshon listpagesën dhe anulon faturat do të ndiqet penalisht](https://faktadvisory.al/2023/02/27/dpt-tatimpaguesve-kush-ndryshon-listpagesen-dhe-anulon-faturat-do-te-ndiqet-penalisht/) - Administrata Tatimore po investigon nëse të përfshirë janë edhe punonjës të strukturave të saj Administrata Tatimore njofton të gjithë Tatimpaguesit se ka konstatuar 2 fenomene me risk të lartë: Tatimpagues, që bëjnë ndryshime me ulje të deklaratës së listëpagesës, me qëllim shmangien e pagesës së kontributeve të sigurimeve shoqërore dhe shëndetësore për punëmarrësit; Tatimpagues, që - [Tax Administration: ATTENTION! Unauthorized individuals are defrauding businesses](https://faktadvisory.al/en/2023/02/17/tax-administration-attention-unauthorized-individuals-are-defrauding-businesses/) - The General Directorate of Taxes, Businesses: "Here are the distinctive elements that legal tax employees testify to" The Tax Administration has identified certain individuals who deceive businesses by presenting themselves as tax employees, although they are not employed in the structures of the Tax Administration. We clarify to the taxpayers and the public opinion that - [The Albanian translation of IFRS 16 for "Rent" is approved](https://faktadvisory.al/en/2023/02/17/the-albanian-translation-of-ifrs-16-for-rent-is-approved/) - ORDER No. 14, date 20.1.2023 FOR THE APPROVAL OF THE ALBANIAN TRANSLATION OF THE CHANGES IN THE INTERNATIONAL FINANCIAL REPORTING STANDARD (IFRS) 16, "RENTS" In the services of article 3, point 4 and point 5, of law no. 25, date 10.5.2018, "On accounting and financial statements", of the decision of the Council of Ministers no. - [Administrata Tatimore: KUJDES! Individë të paautorizuar po mashtrojnë bizneset](https://faktadvisory.al/2023/02/17/administrata-tatimore-kujdes-individe-te-paautorizuar-po-mashtrojne-bizneset/) - DPT, bizneseve: “Ja elementet dallues, që dëshmojnë punonjësit e ligjshëm tatimorë” Administrata Tatimore ka identifikuar individë të caktuar, që mashtrojnë bizneset duke u prezantuar si punonjës tatimorë, megjithëse nuk janë të punësuar në strukturat e Administratës Tatimore. Sqarojmë tatimpaguesit dhe opinionin publik se punonjësit e Administratës Tatimore ushtrojnë detyrat e tyre funksionale, në zbatim të - [Miratohet përkthimi në shqip i SNRF 16 për “Qiratë”](https://faktadvisory.al/2023/02/17/miratohet-perkthimi-ne-shqip-i-snrf-16-per-qirate/) - URDHËR Nr. 14, datë 20. 01. 2023 PËR MIRATIMIN E PËRKTHIMIT NË GJUHËN SHQIPE TË NDRYSHIMEVE NË STANDARDIN NDËRKOMBËTAR TË RAPORTIMIT FINANCIAR (SNRF) 16, “QIRATË” Në mbështetje të nenit 3, pika 4 dhe pika 5, të ligjit nr. 25, datë 10.5.2018, “Për kontabiltetin dhe pasqyrat financiare”, të vendimit të Këshillit të Ministrave nr. 505, datë - [The Albanian translation of International Accounting Standard (IAS) 1 for "Presentation of Financial Statements" is approved](https://faktadvisory.al/en/2023/01/26/the-albanian-translation-of-international-accounting-standard-ias-1-for-presentation-of-financial-statements-is-approved/) - ORDER No. 290, dated 30. 12. 2022 FOR THE APPROVAL OF THE TRANSLATION INTO THE ALBANIAN LANGUAGE OF THE CHANGES IN THE INTERNATIONAL ACCOUNTING STANDARD (IAS 1) "PRESENTATION OF FINANCIAL STATEMENTS" In support of Article 3, point 4 and point 5, of Law no. 25, dated 10.5.2018, "On accounting and financial statements", of the decision - [Miratohet përkthimi në shqip i SNK 1 për “Paraqitjen e Pasqyrave Financiare”](https://faktadvisory.al/2023/01/26/miratohet-perkthimi-ne-shqip-i-snk-1-per-paraqitjen-e-pasqyrave-financiare/) - URDHËR Nr. 290, datë 30. 12. 2022 PËR MIRATIMIN E PËRKTHIMIT NË GJUHËN SHQIPE TË NDRYSHIMEVE NË STANDARDIN NDËRKOMBËTAR TË KONTABILITETIT (SNK 1) “PARAQITJA E PASQYRAVE FINANCIARE” Në mbështetje të nenit 3, pika 4 dhe pika 5, të ligjit nr. 25, datë 10.5.2018, “Për kontabilitetin dhe pasqyrat financiare”, të vendimit të Këshillit të Ministrave nr. - [The National Accounting Standard 15 "On accounting and financial reporting of micro-economic entities" changes](https://faktadvisory.al/en/2023/01/25/the-national-accounting-standard-15-on-accounting-and-financial-reporting-of-micro-economic-entities-changes/) - ORDER No. 291, dated 30. 12. 2022 FOR THE ANNOUNCEMENT OF THE CHANGES TO THE NATIONAL ACCOUNTING STANDARD NO. 15, "ON ACCOUNTING AND FINANCIAL REPORTING OF ECONOMIC MICROENTITIES" (The National Accounting Standard 15). In the services of article 3, point 4 and point 5, of law no. 25/2018, "On accounting and financial statements", of the - [Ndryshon SKK 15 “Për kontabilitetin dhe raportimin financiar të mikronjësive ekonomike”](https://faktadvisory.al/2023/01/25/ndryshon-skk-15-per-kontabilitetin-dhe-raportimin-financiar-te-mikronjesive-ekonomike/) - URDHËR Nr. 291, datë 30. 12. 2022 PËR SHPALLJEN E NDRYSHIMEVE TË STANDARDIT KOMBËTAR TË KONTABILITETIT NR. 15, “PËR KONTABILITETIN DHE RAPORTIMIN FINANCIAR TË MIKRONJËSIVE EKONOMIKE” (SKK 15) Në mbështetje të nenit 3, pika 4 dhe pika 5, të ligjit nr. 25/2018, “Për kontabilitetin dhe pasqyrat financiare”, të vendimit të Këshillit të Ministrave nr. 505, - [The Law "On Mandatory Health Care Insurance" is changed](https://faktadvisory.al/en/2023/01/10/the-law-on-mandatory-health-care-insurance-is-changed/) - LAW No. 87/2022 FOR AN ADDITIONAL TO LAW NO. 10 383, DATED 24. 02. 2011, "ON MANDATORY HEALTHCARE INSURANCE IN THE REPUBLIC OF ALBANIA ", AMENDED In support of articles 78 and 83, point 1, of the Constitution, with the proposal of the Council of Ministers, ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDE: Article 1 - [Ndryshon Ligji “Për Sigurimet e Detyrueshme të Kujdesit Shëndetësor”](https://faktadvisory.al/2023/01/10/ndryshon-ligji-per-sigurimet-e-detyrueshme-te-kujdesit-shendetesor/) - LIGJ Nr. 87/2022 PËR NJË SHTESË NË LIGJIN NR. 10 383, DATË 24. 02. 2011, “PËR SIGURIMIN E DETYRUESHËM TË KUJDESIT SHËNDETËSOR NË REPUBLIKËN E SHQIPËRISË”, TË NDRYSHUAR Në mbështetje të neneve 78 dhe 83, pika 1, të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Neni 1 Në - [Government decision for the protection of unemployed women with three or more children](https://faktadvisory.al/en/2022/12/28/government-decision-for-the-protection-of-unemployed-women-with-three-or-more-children/) - DECISION No. 751, dated 1.12.2022 FOR A SPECIAL PROTECTION FROM THE STATE FOR UNEMPLOYED WOMEN WITH THREE OR MORE CHILDREN UNDER THE AGE OF 18 In support of Article 100 of the Constitution and Point 2, Article 58, of Law no. 7703, dated 11.5.1993, "On social security in the Republic of Albania", amended, with the - [Qeveria Vendim për mbrojtjen e grave të papuna me tre apo më shumë fëmijë](https://faktadvisory.al/2022/12/28/qeveria-vendim-per-mbrojtjen-e-grave-te-papuna-me-tre-apo-me-shume-femije/) - VENDIM Nr. 751, datë 1.12.2022 PËR NJË MBROJTJE TË VEÇANTË NGA SHTETI PËR GRATË E PAPUNA ME TRE APO MË SHUMË FËMIJË TË MOSHËS DERI NË 18 VJEÇ Në mbështetje të nenit 100 të Kushtetutës dhe të pikës 2, të nenit 58, të ligjit nr. 7703, datë 11.5.1993, “Për sigurimet shoqërore në Republikën e Shqipërisë”, - [Procedurat tatimore, shtesat dhe ndryshimet e reja nga 1 janari 2023](https://faktadvisory.al/2022/12/26/procedurat-tatimore-shtesat-dhe-ndryshimet-e-reja-nga-1-janari-2023/) - LIGJ Nr. 83/2022 PËR DISA NDRYSHIME DHE SHTESA NË LIGJIN NR. 9920, DATË 19.5.2008, “PËR PROCEDURAT TATIMORE NË REPUBLIKËN E SHQIPËRISË”, TË NDRYSHUAR Në mbështetje të neneve 78, 83, pika 1, dhe 155 të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Në ligjin nr. 9920, datë 19.5.2008, “Për procedurat - [Additions and Changes to the Law on VAT](https://faktadvisory.al/en/2022/12/23/the-law-on-vat-changes/) - LAW No. 82/2022 FOR SOME ADDITIONS AND CHANGES IN LAW NO. 92/2014, "ON VALUE ADDED TAX IN THE REPUBLIC OF ALBANIA", AMENDED. In support of articles 78, 83, point 1, and 155 of the Constitution, with the proposal of the Council of Ministers, THE ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDED: In the law no. 92/2014 "For - [Shtesa dhe Ndryshime në Ligjin për TVSH-në](https://faktadvisory.al/2022/12/23/ndryshon-ligji-per-tvsh-ne/) - LIGJ Nr. 82/2022 PËR DISA SHTESA DHE NDRYSHIME NË LIGJIN NR. 92/2014, “PËR TATIMIN MBI VLERËN E SHTUAR NË REPUBLIKËN E SHQIPËRISË”, TË NDRYSHUAR[1] Në mbështetje të neneve 78, 83, pika 1, dhe 155 të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Në ligjin nr. 92/2014 “Për tatimin mbi - [Ndryshojnë akcizat për vitin 2023](https://faktadvisory.al/2022/12/22/ndryshojne-akcizat-per-vitin-2023/) - LIGJ Nr. 81/2022 PËR NJË NDRYSHIM NË LIGJIN NR. 61/2012, “PËR AKCIZAT NË REPUBLIKËN E SHQIPËRISË”, TË NDRYSHUAR Në mbështetje të neneve 78, 83, pika 1, dhe 155, të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Neni 1 Shtojca nr. 1, “Mallrat e tatueshme me akcizë në Republikën e - [Excise duties for 2023 are changing](https://faktadvisory.al/en/2022/12/22/14530/) - LAW No. 81/2022 FOR A CHANGE IN THE LAW NO. 61/2012, "FOR EXCISE DUTIES IN THE REPUBLIC OF ALBANIA", AMENDED In support of articles 78, 83, point 1, and 155, of the Constitution, with the proposal of the Council of Ministers, ASSEMBLY OF THE REPUBLIC OF ALBANIA DECIDE: Article 1 Appendix no. 1, "Goods - [Changes the Instruction for the collection of mandatory contributions](https://faktadvisory.al/en/2022/12/01/changes-the-instruction-for-the-collection-of-mandatory-contributions/) - INSTRUCTION No. 32, date 22.11.2022 FOR A CHANGE AND ADDITION TO INSTRUCTION NO. 23, DATE 09.12.2014, "FOR THE COLLECTION OF MANDATORY SOCIAL AND HEALTH INSURANCE CONTRIBUTIONS" In these places of article 102, point 4, of the Constitution of the Republic of Albania and in the rules of law no. 9136, date 11.9.2003, "On the collection - [Ndryshon Udhëzimi për mbledhjen e kontributeve të detyrueshme](https://faktadvisory.al/2022/12/01/ndryshon-udhezimi-per-mbledhjen-e-kontributeve-te-detyrueshme/) - UDHËZIM Nr. 32, datë 22.11.2022 PËR NJË NDRYSHIM DHE SHTESA NË UDHËZIMIN NR. 23, DATË 9.12.2014, “PËR MBLEDHJEN E KONTRIBUTEVE TË DETYRUESHME TË SIGURIMEVE SHOQËRORE DHE SHËNDETËSORE” Në zbatim të nenit 102, pika 4, të Kushtetutës së Republikës së Shqipërisë dhe në zbatim të ligjit nr. 9136, datë 11.9.2003, “Për mbledhjen e kontributeve të - [Change of taxpayer registration data](https://faktadvisory.al/en/2022/11/12/change-of-taxpayer-registration-data/) - Any change of taxpayer registration data in the tax administration, further will be carried out only through the e-Albania portal, at "Notification of changes in registration". - [Ndryshimi i të dhënave të regjistrimit të tatimpaguesve](https://faktadvisory.al/2022/11/12/ndryshimi-i-te-dhenave-te-regjistrimit-te-tatimpaguesve/) - Çdo ndryshim i të dhënave të regjistrimit të tatimpaguesve në administratën tatimore, do të kryhet në vazhdim vetëm nëpërmjet portalit e-Albania, te “Njoftim i ndryshimeve në regjistrim”. - [Salary certificate, now online through the e-Albania portal](https://faktadvisory.al/en/2022/11/03/salary-certificate-now-online-through-the-e-albania-portal/) - The e-Albania portal, through the electronic service “Proof of Salary”, since a few days allows citizens to receive online the proof of salary with an electronic stamp with full legal value. The certification with an electronic seal is instantly generated online for any employed or self-employed person. Necessary documentation No accompanying documentation is required for - [Vërtetimi i pagës, tashmë on-line nëpërmjet portalit e-Albania](https://faktadvisory.al/2022/11/03/vertetimi-i-pages-tashme-on-line-nepermjet-portalit-e-albania/) - Portali e-Albania, nëpërmjet shërbimit elektronik “Vërtetim page”, prej pak ditësh ju mundëson qytetarëve të marrin online vërtetimin e pagës me vulë elektronike me vlerë të plotë ligjore. Vërtetimi me vulë elektronike gjenerohet menjëherë online për çdo person të punësuar apo të vetëpunësuar. Dokumentacioni i nevojshëm Për këtë shërbim nuk nevojitet dokumentacion shoqërues. Hapat e procedurës - [Njoftim i rëndësishëm nga Administrata Tatimore për deklarimin e librave](https://faktadvisory.al/2022/10/11/njoftim-i-rendesishem-nga-administrata-tatimore-per-deklarimin-e-librave/) - Të nderuar tatimpagues! Ju bëjmë me dije se Sistemi i Riskut në Administratën Tatimore realizon aktualisht në mënyrë automatike kryqëzimin e faturave në blerje dhe faturave në shitje ndërmjet tatimpaguesve për të evidentuar mosraportimin e saktë me qëllim shmangien tatimore. Për këtë arsye duhet të keni kujdes në deklarimin në kohë dhe të saktë të - [Ndryshimeve te standardit kombetar te kontabilitetit](https://faktadvisory.al/en/2022/09/22/ndryshimeve-te-standardit-kombetar-te-kontabilitetit-2/) - Në mbështetje të nenit 3, pika 4 dhe pika 5, të ligjit nr. 25/2018, “Për kontabilitetin dhe pasqyrat financiare”; të vendimit të Këshillit të Ministrave nr. 505, datë 17.7.2019, “Për miratimin e rregullores së brendshme të organizimit dhe funksionimit të Këshillit Kombëtar të Kontabilitetit, URDHËR Nr. 165, datë 13.6.2022 PËR SHPALLJEN E NDRYSHIMEVE TË STANDARDIT - [Vendim për përcaktimin e pagës minimale në shkallë vendi](https://faktadvisory.al/en/2022/09/22/vendim-per-percaktimin-e-pages-minimale-ne-shkalle-vendi/) - Në mbështetje të nenit 100 të Kushtetutës, të nenit 111, të ligjit nr.7961, datë 12.7.1996, “Kodi i Punës i Republikës së Shqipërisë”, të ndryshuar, dhe të nenit 4, të ligjit nr.10405, datë 24.3.2011, “Për kompetencat në caktimin e pagave dhe shpërblimeve”, me propozimin e ministrit të Financave dhe Ekonomisë, Këshilli i Ministrave VENDOSI: 1. Paga - [Vendim për përcaktimin e pagës minimale në shkallë vendi](https://faktadvisory.al/2022/09/22/vendim-nr-604-date-14-09-2022-per-percaktimin-e-pages-minimale-ne-shkalle-vendi/) - Në mbështetje të nenit 100 të Kushtetutës, të nenit 111, të ligjit nr.7961, datë 12.7.1996, “Kodi i Punës i Republikës së Shqipërisë”, të ndryshuar, dhe të nenit 4, të ligjit nr.10405, datë 24.3.2011, “Për kompetencat në caktimin e pagave dhe shpërblimeve”, me propozimin e ministrit të Financave dhe Ekonomisë, Këshilli i Ministrave Vendim Nr. 604, - [Ndryshimeve te standardit kombetar te kontabilitetit](https://faktadvisory.al/2022/09/22/ndryshimeve-te-standardit-kombetar-te-kontabilitetit/) - Në mbështetje të nenit 3, pika 4 dhe pika 5, të ligjit nr. 25/2018, “Për kontabilitetin dhe pasqyrat financiare”; të vendimit të Këshillit të Ministrave nr. 505, datë 17.7.2019, “Për miratimin e rregullores së brendshme të organizimit dhe funksionimit të Këshillit Kombëtar të Kontabilitetit, URDHËR Nr. 165, datë 13.6.2022 PËR SHPALLJEN E NDRYSHIMEVE TË STANDARDIT - [Ndryshimi i ligjit “Për regjistrimin e biznesit”](https://faktadvisory.al/en/2022/09/22/ndryshimi-i-ligjit-per-regjistrimin-e-biznesit/) - Në ligjin nr. 9723, datë 3.5.2007, “Për regjistrimin e biznesit”, të ndryshuar, bëhet ky ndryshim: Në mbështetje të neneve 78 dhe 83, pika 1, të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Neni 1 Në nenin 74 pikat 2 dhe 3 ndryshohen si më poshtë: “2. Deklarimi në regjistër - [Ndryshimi i ligjit "Për regjistrimin e biznesit"](https://faktadvisory.al/2022/09/22/ndryshimi-i-ligjit-per-per-regjistrimin-e-biznesit/) - Në ligjin nr. 9723, datë 3.5.2007, “Për regjistrimin e biznesit”, të ndryshuar, bëhet ky ndryshim: Në mbështetje të neneve 78 dhe 83, pika 1, të Kushtetutës, me propozimin e Këshillit të Ministrave, KUVENDI I REPUBLIKËS SË SHQIPËRISË VENDOSI: Neni 1 Në nenin 74 pikat 2 dhe 3 ndryshohen si më poshtë: “2. Deklarimi në regjistër ## Pages - [Business Main](https://faktadvisory.al/) - "FAKT-ADVISORY" shpk, ka mbi 20 vjet eksperiencë në auditim, kontabilitet, shërbime fiskale, financiare, etj. 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Lorem Ipsum has been the industry's standard dummy text... 07 Apr 2023 Keni nevoje per konsulence ne lidhje me biznesin tuaj? Ne jemi gjithmone te gatshem - [News](https://faktadvisory.al/en/news/) - 03 Mar 23 General Directorate of Taxation Important notice for the fiscalization system Dear Taxpayers, We inform you that, in the context of continuous improvements in the fiscalization system, on March 4 and... Read More 27 Feb 23 DPT to taxpayers: Whoever changes the payment list and cancels invoices will be prosecuted The Tax Administration - [Lajme](https://faktadvisory.al/lajme/) - June 2, 2023 Admin Content QKB kujton subjektet: Dokumentet që duhen të dorëzohen brenda datës: 31.07.2023 Të nderuar subjekte, Sjellim në vëmendje se, bazuar në parashikimet e nenit 43 dhe 46 të ligjit nr. 9723/2007... Read More May 4, 2023 Admin Content Tatimet mbi pagat/ Ligji hyn në fuqi, llogaritja për pagat e reja - [Partners](https://faktadvisory.al/en/our-partners/) - Job opportunities on the companies that trust us! Search for: Job opening as Finance assistand at FaktAdvisory! Apply now! Lorem Ipsum is simply dummy text of the printing and typesetting industry. Lorem Ipsum has been the industry's standard dummy text... 07 Apr 2023 Any plan to start a project Our Experts always ready to work with - [Rreth nesh](https://faktadvisory.al/about-al/) - Rreth NeshKeshillim profesional per biznesin tuaj FAKT-ADVISORY shpk, është një kompani qe ndihmon klientët e vet të marrin vendime financiare çdo ditë. Ne jemi plotësisht të përkushtuar të ndihmojmë klientet tane të kenë sukses duke mbuluar gjithe gamen e sherbimeve: Financiare, Audituese, Kontabilitetit dhe Tatimore në përputhje me legjislacionin ne fuqi. FAKT-ADVISORY shpk, ka me stafin e - [Contact us](https://faktadvisory.al/en/contact-us-en/) - Phone Number +355 69 207 8120 Email Address info@faktadvisory.al Office Address Tirane, Rr."Ismail Qemali", Nd.54, Ap:2 Let's TalkGet In Touch - [Kontaktoni](https://faktadvisory.al/contact-us/) - Telefon +355 69 207 8120 Email info@faktadvisory.al Adresa Tirane, Rr."Ismail Qemali", Nd.54, Ap:2 KontaktoDergoni nje mesazh tani - [Industrite](https://faktadvisory.al/industries-al/) - Burimet energjetike dhe industriale Infrastruktura dhe ndërtimet civile Lëndët e para për ndërtim, prodhim/tregti Nafta, Gazi dhe Kimikatet Termocentralet Burimet energjetike dhe industriale Infrastruktura dhe ndërtimet civile Lëndët e para për ndërtim, prodhim/tregti Nafta, Gazi dhe Kimikatet Termocentralet Shërbimet publike dhe private Arsimi Kujdesit shëndetësor Aktivitete sportive dhe artistike Profesionet e lira (noter, avokat, konsulent, - [Services](https://faktadvisory.al/en/services-en/) - Audit • Legal Audit • Financial internal audit • Audit for other financial matters Accounting • Accounting Services • Financial Transactions • Reporting Period with • Financial Reporting and Auditing Human Capital • Management of contributions and insurance • Advice on the drafting of employment contracts • Completing/submitting monthly statements for contributions Tax • Permanent - [Sherbime](https://faktadvisory.al/services-al/) - Auditimi • Auditimi Ligjor • Auditimi i brendshëm financiar • Auditimi për çështje të tjera financiare Kontabiliteti • Shërbimet e Kontabilitetit • Transaksionet Financiare • Periudha e Raportimit me Raportimin Financiar dhe Auditimin Kapitalit njerëzor • Menaxhimi i kontributeve dhe sigurimeve • Këshilla për hartimin e kontratave të punës • Plotësimi/dorëzimi i deklaratave mujore për - [Industries](https://faktadvisory.al/en/industries/) - Energy Resources & Industrials Infrastructure and civil constructions Raw materials for construction, production/trade Oil, Gas & Chemicals Power plants Energy Resources & Industrials Infrastructure and civil constructions Raw materials for construction, production/trade Oil, Gas & Chemicals Power plants Public and private Services Education Health Care Sports and artistic activities Free professions (notary, lawyer, consultant, etc.) - [About](https://faktadvisory.al/en/about/) - About UsWe Provide Best Advice For Your Business “FAKT-ADVISORY” ltd, is a company that helps its clients make financial decisions every day. 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