Ce guide fournit un aperçu de la TVA au Monténégro, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions au Monténégro.
Le tourisme est roi : les hôtels bénéficient souvent d'un taux de TVA réduit afin d'attirer les visiteurs.
Les entreprises étrangères qui paient la TVA sur des dépenses éligibles au Monténégro peuvent éventuellement la récupérer.
En règle générale, une entreprise aura le droit de demander un remboursement de la TVA monténégrine si elle n'est pas enregistrée à la TVA monténégrine (et ne dispose donc pas d'un numéro de TVA au Monténégro) et n'effectue pas de prestations imposables qui seraient soumises à la TVA monténégrine.
Les documents suivants doivent être joints à une demande de remboursement de la TVA au Monténégro : les factures pour lesquelles un remboursement est demandé, un certificat fiscal valide, le formulaire de demande dûment rempli et les documents relatifs à l'agent désigné par l'entité (le cas échéant, par exemple si l'entreprise a désigné VAT IT soumettre la demande de remboursement de la TVA en son nom).
Outre le taux standard de TVA au Monténégro, il existe également des taux réduits de 7 % et 15 %. Les dépenses pouvant faire l'objet d'un remboursement de TVA au Monténégro sont généralement soumises uniquement au taux standard de TVA au Monténégro.
Backdating VAT Registration: What Businesses Need to Know VAT registration has a deadline. Miss it, and the tax authority does not simply move the start date forward to when you applied. In most cases, it moves it back to when you should have registered in the first place. That gap between when you were liable […]
VAT IT and Helios: Every Invoice Verified, All Eligible VAT Recovered. When your business crosses borders, the tax rules, invoice formats, and compliance requirements change with every country you enter. Most expense platforms were not built to handle that. Managing it across multiple vendors is where things tend to go wrong. Helios and VAT […]
Oman’s e-Invoicing Rollout Just Changed. Here Is the Updated Timeline. On 9 August 2026, Oman’s Tax Authority issued Decision No. 189/2026, adjusting the phased rollout of its mandatory e-Invoicing programme and providing more clarity in respect of the affected taxpayers. The dates have moved. The direction has not. What Changed Phase Who It Covers Previous […]
VAT in the Events Industry: The Triggers That Catch Businesses Out Most event businesses think they have a VAT plan. What they actually have is a VAT filing plan. Those are not the same thing. Filing returns on time does not protect you if the underlying classification of your supplies is wrong. If admission […]
Branch vs Subsidiary: Why the Distinction Matters More Than You Think for VAT Reclaim Most multinationals know the difference between a branch and a subsidiary from a corporate law perspective. Fewer realise how dramatically that distinction affects their VAT position, and specifically, how much recoverable VAT they may be leaving on the table because of […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. If California was the state your US Sales Tax compliance team never had to think about, that changes in six months. Governor Gavin Newsom has signed Senate Bill 122 into law as part of California’s 2026-2027 budget. From 1 January […]
VAT in the Digital Age (ViDA): The Complete Guide to the EU’s VAT Reform VAT in the Digital Age, better known as ViDA, is the European Union’s biggest overhaul of VAT rules in a generation. After nearly two years of political deadlock, the reform is no longer a proposal, it is enacted EU law, with the first major deadlines within the […]
California Is About to Tax SaaS. Here Is What Changes on 1 January 2027. In today’s rapidly evolving business landscape, organisations are seeking innovative solutions to streamline financial operations, enhance compliance, and drive cost savings. Two leading platforms in this space, SAP Concur and eezi, Powered by VAT IT, offer powerful capabilities individually. When integrated, they […]
Is There VAT on Software and SaaS Subscriptions? What Buyers Need to Know Most finance teams have faced the same issue: an invoice lands for a new SaaS (Software as a Service) tool, and it is not obvious whether VAT should be charged on it, who is responsible for it, or whether it can be […]
Fiscal Representative in France: What Non-EU Businesses Need to Know Many businesses trading in France are required to appoint a fiscal representative to maintain VAT compliance. Whether you are importing goods, storing stock, or selling to French consumers, understanding this obligation before you operate is significantly easier than discovering it after the fact. Key Takeaways […]
Ce webinaire explique comment les entreprises américaines peuvent identifier et récupérer la TVA étrangère, en détaillant des concepts clés tels que la réciprocité et en mettant en évidence les occasions de remboursement souvent manquées.
