Скачать или смотреть VAT in Montenegro

The value added tax is one of the most important levies in Montenegro. For information about it, please visit https://www.lawyersmontenegro.eu/.
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Taxation in Montenegro

Montenegro’s taxation system is made of two types of taxes: direct and indirect ones.
Among the indirect ones, the value added tax (VAT) is the most important.

VAT Laws in Montenegro

There are several laws that provide for the imposition of the VAT in Montenegro, however, the most important are:
• the Law on Value Added Tax
• the Rules on the Application of the Value Added Tax

VAT Payers in Montenegro

The VAT is imposed by companies and other economic operators selling goods and/or services to the final consumer.
For this purpose, companies must register for VAT in Montenegro.

Payment of the VAT in Montenegro

The following goods and services are subject to the VAT in Montenegro:
goods sold by local and foreign companies,
services supplied by local and foreign enterprises,
natural resources, such as water, electricity and gas,
real estate sales.

Special Regulations for VAT

To certain categories of goods and services, reduced rates of the VAT apply.
In other cases, various goods and services are exempt from VAT.

VAT Registration in Montenegro

Companies and natural persons need to register for VAT in order to sell goods or services.
The procedure can be completed or overseen by our lawyers in Montenegro.

Filing VAT Returns

Montenegro companies are required to file VAT returns on a monthly basis.
Based on these, they can obtain VAT refunds.

Legal Services in Montenegro

If you need assistance in VAT registration in Montenegro, we can help you.
You can also rely on our law firm in Montenegro for a wide range of legal services.