Questa guida offre una panoramica dell'IVA in Montenegro, comprese le aliquote applicabili, i requisiti di registrazione, gli obblighi di conformità e le scadenze per la presentazione delle dichiarazioni. È destinata alle imprese che effettuano transazioni all'interno del Montenegro.
Il turismo è il settore dominante: gli hotel spesso beneficiano di un'aliquota IVA ridotta per attirare i visitatori.
Le imprese straniere che sostengono spese soggette a IVA in Montenegro possono richiederne il rimborso.
In generale, un'azienda ha diritto a richiedere il rimborso dell'IVA montenegrina se non è registrata ai fini IVA in Montenegro (e quindi non possiede un numero di partita IVA montenegrino) e non effettua forniture imponibili soggette all'IVA montenegrina.
I seguenti documenti devono essere allegati alla richiesta di rimborso IVA in Montenegro: fatture per le quali si richiede il rimborso, certificato fiscale valido, modulo di richiesta compilato e documenti relativi all'agente designato dall'entità (se applicabile, ad esempio se l'azienda ha incaricato VAT IT presentare la richiesta di rimborso IVA per suo conto).
Oltre all'aliquota IVA standard del Montenegro, esistono anche aliquote IVA ridotte del 7% e del 15%. Le spese che possono essere richieste in un rimborso IVA del Montenegro sono generalmente soggette solo all'aliquota IVA standard del Montenegro.
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Questo webinar spiega come le aziende statunitensi possano individuare e recuperare l'IVA estera, illustrando concetti chiave come la reciprocità e mettendo in evidenza i punti in cui spesso si perdono opportunità di rimborso.
