ja e zbritshme për personin e tatueshëm dhe deklarohet n� periudhën tatimore

Ja e zbritshme për personin e tatueshëm dhe

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ja e zbritshme për personin e tatueshëm, dhe deklarohet në periudhën tatimore kur është lëshuar fatura. Pra, është TVSH e zbritshme për personin e tatueshëm blerës. Personi i tatueshëm blerës nuk ka të drejtë të kreditojë kompensimin prej 20% të paraqitur në faturën tatimore të lëshuar, nëse nuk provon kryerjen e kompensimit të fermerit nëpërmjet likuidimit të vlerës së faturës nga llogaria bankare e tij në llogarinë bankare të fermerit. 35
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