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Montenegro VAT changes

The Balkan state of Montenegro has made a number of changes to its Value Added Tax regime from 4 August 2020.  These are as follows:

  • Shifted provision of accommodation, restaurant and hospitality services from the standard VAT rate of 21% to the reduced rate of 7%
  • Zero-rated hotel hospitality services for 4-star outlets
  • Introduced mandatory electronic filing of VAT returns
  • Granted the option for taxpayers to use e-invoices based on agreement by their customers

If you need to complete indirect tax returns, VAT Calc’s VAT Filer can correctly complete any country filings with verified VAT or GST transactional data from our VAT Calculator or VAT Auditor tools.


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