This guide provides an overview of VAT in Montenegro, including applicable rates, registration requirements, compliance obligations, and filing deadlines. It is designed for businesses engaging in transactions within Montenegro.
Tourism is king: hotels often benefit from a reduced VAT rate to attract visitors.
Foreign businesses that incur VAT on eligible expenses in Montenegro may be able to reclaim it.
Generally, a business will be entitled to claim a Montenegro VAT refund if it is not registered for Montenegro VAT (and thus does not have a VAT number in Montenegro) and does not make taxable supplies that would be subject to Montenegro VAT.
The following documents would need to be included in a Montenegro VAT refund application: invoices for which a refund is requested, valid tax certificate, completed claim form and documents relating to the entity's appointed agent (if applicable - for example if the business appointed VAT IT to submit the VAT refund application on its behalf).
In addition to the standard Montenegro VAT rate, there are also reduced Montenegro VAT rates of 7% and 15%. The expenses that can be claimed in a Montenegro VAT refund are generally only subject to the standard Montenegro VAT rate.
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