VAT reduction to 7% on supplies in hotels, cafes and restaurants
The east European state of Montenegro has cut the Value Added Tax rate on food and non-alcoholic drinks served at cafes, hotels and restaurants. Since 8 January 2022, the rate has been reallocated from the standard rate to the reduced 7% rate. Sugary fizzy drinks and coffee are excluded, too.
The current VAT rate in Montenegro is 21%. Supplies subject to the reduced rate include:
- Basic foodstuffs
- Cinema, theatre, art, sporting entrance
- Medical supplies
- Hotels and accommodation
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