Esta guía ofrece una visión general del IVA en Montenegro, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Montenegro.
El turismo es el rey: los hoteles suelen beneficiarse de un tipo reducido del IVA para atraer visitantes.
Las empresas extranjeras que incurran en IVA por gastos elegibles en Montenegro pueden solicitar su devolución.
Por lo general, una empresa tendrá derecho a solicitar la devolución del IVA de Montenegro si no está registrada a efectos del IVA de Montenegro (y, por lo tanto, no tiene un número de IVA en Montenegro) y no realiza suministros imponibles que estén sujetos al IVA de Montenegro.
Los siguientes documentos deberán incluirse en una solicitud de devolución del IVA de Montenegro: facturas para las que se solicita la devolución, certificado fiscal válido, formulario de reclamación cumplimentado y documentos relacionados con el agente designado por la entidad (si procede, por ejemplo, si la empresa ha designado VAT IT presentar la solicitud de devolución del IVA en su nombre).
Además del tipo impositivo estándar del IVA en Montenegro, también existen tipos reducidos del 7 % y el 15 %. Los gastos que se pueden reclamar en una devolución del IVA en Montenegro suelen estar sujetos únicamente al tipo impositivo estándar del IVA en Montenegro.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
