FLASH NEWS
Investigation/ "15 million euros of VAT in violation of the law", Beqaj, Manastirliu & Co 'gifted' millions of euros to Vilma Nushi with Check Up
2026-05-14 00:26:20 / POLITIKË
In 2020, the concession contract for Check Up was suspended for a few months. The service resumed in 2021. This year, the SAI conducted another audit, this time even more voluminous, where the violations previously reported for payment for the service not performed, were added to the payment of VAT for a service that is exempt from VAT by law.
Not only that, but the main scandal lies in the fact that according to all data, check up has had no impact on the health system in the country.
As if the payments for the uncompleted tests, which so far are estimated to have cost Albanian citizens millions of euros more than they would have had to pay in reality, were not enough, the Ministry of Health has favored the concessionaire in another aspect. Payment for the invoices for the Check uo concession contract was made with VAT.
In the audit reports of the Albanian Supreme Audit Institution, it turns out that for every invoice of 876 million lek - per year, 146,015 thousand lek are VAT. So, in other words, for a ten-year extension of this concession, only the VAT paid amounts to about 15 million euros in total.
According to the Albanian Supreme Audit Office, this is a serious legal violation, as health services are exempt from paying Value Added Tax. Page 450
The Albanian Supreme Audit Institution
continues to receive and settle monthly tax invoices for Check-up, issued by the concessionaire, in the total value of 876 million lek, which also includes VAT at the rate of 20% (respective value of 146,015 thousand lek) on the value of the health service, while this service should be treated as a Supply Exempt from VAT, according to the legal definition 451 in article 51 point c of law no. 92/2014, dated 24.07.2014 "On Value Added Tax in the Republic of Albania", as amended.The interpretation sent by the GDT, in our judgment, does not represent the spirit of the law, nor does it meet the technical requirements for the specific case, so the continuation of the practice of accepting and liquidating Check-up invoices, as a service taxable with VAT, continues to create additional costs in the state budget.
Regarding this scandal, the Supreme Audit Office had requested the Ministry of Health, in 2019, to take measures to prevent VAT payments, but according to the Supreme Audit Office, these requests were left unanswered by Ogerta Manastirliu.
The Ministry of Finance and Economy and the Ministry of Health and Social Protection have been informed regarding VAT, with letter no. 5890, dated 21.10.2019 with the subject: "On the implementation of the recommendations of the Supreme Audit Institution, but there is no response to it" .
Deri në vitin 2020, sipas KLSH, qeveria shqiptare I pagoi Vilma Nushit rreth 42 milionë euro, ku në realitet do të duhet t`I paguheshin vetëm 33 milionë euro. Pra rreth 9.3 milionë euro janë dëm financiar ndaj shtetit.
KLSH
Pagesat e marrë nga koncesionari, për punën e kryer për vitet 2015, 2016, 2017, 2018 dhe 2019, është për vlerën e projeksionit në shumën 4,234.4 milion lekë dhe jo për shërbimin faktik, në shumën 3,304.4 milion lekë, ndërsa vlera prej 930 milion lekë, është vlerë e financuar për raste të pakryera (diferencë midis vlerës së projeksionit për këto vite prej 475 mijë në vit, me rastet e kryera faktikisht), nga e cila vlera e shpenzimeve variabël 202 milion lekë, ndërsa vlera e TVSH së likuiduar është gjithsej deri në vitin 2019 në shumën 706 milion lekë.
Situate ishte kritike, aq sa KLSH i kërkon në vitin 2021 Ministrisë së Shëndetësisë, që të marrë masa urgjente për të rikuperuar rreth 9.3 milionë euro shtesë që i kishte paguar Vilma Nushit.
KLSH
Rekomandimi: Nga ana e FSDKSH në bashkëpunim me Ministrinë e Shëndetësisë në rolin e autoritetit kontraktor të merren masa për rikuperimin e fondeve të paguara për shërbim të pakryer gjatë vitit dhe në të njëjtën kohë për të gjithë shërbimet e pakryera përgjatë periudhës së implementimit të kontratës.
Por, këto masa nuk u morën kurrë. Edhe në vitet në vijim, rezulton se Ministria e Shëndetësisë ka vijuar të likujdoi faturat e fundit për Vilma Nushin me TVSH.
KLSH
Referuar të dhënave lidhur me financimin dhe likuidimin e shpenzimeve për Kontratën e Koncesionit “PPP-Kontrolli Mjekësor Bazë” dhe “PPP-Sterilizimi i pajisjeve mjekësore”, është likuiduar me TVSH vlera e shpenzimeve të kryera për dhënien e këtyre shërbimeve, sipas përcaktimeve kontraktore. Vlera e pagesave për efekt rezulton në 876,082,622.4 lekë dhe vlera e pagesave për efekt të sterilizimit të pajisjeve mjekësore rezulton në 1,749,982,000 lekë, të dy rastet vlera ka të përfshirë edhe TVSH-në. Përcaktimi i mënyrës së pagesës, është në kundërshtim me Ligjin nr. 125/2013 “Për koncesionet dhe PPP”, neni 27 “Përmbajtja e kontratës”, pika 1. Kryerja e pagesave sipas faturës së lëshuar nga koncesionari me TVSH, është në kundërshtim me Ligjin nr. 92/2014 “Për tatimin mbi vlerën e shtuar në Republikën e Shqipërisë”, Kreu VIII, neni 51, germa “c” dhe Udhëzimin nr. 6, datë 30.01.2015 “Për TVSH-në në Republikën e Shqipërisë” neni 38 “Furnizimet e barnave dhe shërbimeve shëndetësore”.
Dhe sipas ligjit të cituar nga KLSH, pra atij për Tatimin mbi Vlerën e Shtuar, i miratuar në vitin 2014, një vit përpara se të miratohej kontrata e koncensionit, saktësohet shprehimisht se shërbimet shëndetësore përjashtohen nga pagesa e TVSH. Konkretisht në Kreun VIII, Neni 51, Gërma C, ligji parashikon:
VAT LAW
The following transactions of general interest are exempt from VAT:
c) the supply of health services and actions closely related to them, aimed at protecting the health of citizens, including the prevention, diagnosis, treatment, cure of disease or health disorders and rehabilitation, by public or private health institutions, recognized as such by the competent health authority;
ç) the supply of health services, provided for health care purposes, within the framework of the exercise of the medical or paramedical profession, recognized as such and licensed, according to the legislation in force on licensing;
dh) the supply of health services, carried out within the framework of their profession by dentists and dental laboratory technicians;
So, it is clear that the law provides for the exemption from VAT for health services. But, despite this, for 10 years, the Ministry of Health decided to pay with VAT the two concessions, check-up and sterilization, while exempting from VAT the concession of laboratories (which is essentially the same as check-up) and that of hemodialysis. Therefore, it remains for SPAK to investigate and bring to legal responsibility those who have abused millions of euros of Albanian taxpayers.
Albanians would perhaps make "halal", as the people say, Vilma Nushi, Ogerta Manastirliu, Ilir Beqaj and their leader Edi Rama, if this concession worth about 100 million euros had brought benefits to the citizens. The reasons why Edi Rama justified 100 million euros for Vilma Nushi, are precisely the most serious consequence of this concession.
According to the Albanian Supreme Audit Institution, at the end of 10 years, the check-up can be considered a failed concession, as it has not had an impact on improving the health of Albanian citizens.
The SAI
also found from the analysis of several indicators that, despite the increase in the number of KMB in 2022 compared to 2021, chronic diseases increased by 8,603 cases, the value of drug reimbursement due to increased morbidity and their complexity by 1,184,831 thousand lek more; the increase in the number of hospitalizations by 18,979 more cases, the increase in outpatient visits to University and Municipal Hospitals by 123,354 more cases, etc., show that the effects of the prophylactic measure "Basic Medical Checkup" have not been reflected in concrete results, in reducing the morbidity of the population, compromising the effectiveness of the use of these funds./ Syri.net
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