Deze gids biedt een overzicht van de btw in Montenegro, inclusief de geldende tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Montenegro.
Toerisme is koning: hotels profiteren vaak van een verlaagd btw-tarief om bezoekers aan te trekken.
Buitenlandse bedrijven die btw betalen over in aanmerking komende uitgaven in Montenegro, kunnen deze mogelijk terugvorderen.
Over het algemeen heeft een bedrijf recht op teruggaaf van Montenegrijnse btw als het niet geregistreerd is voor Montenegrijnse btw (en dus geen btw-nummer in Montenegro heeft) en geen belastbare leveringen verricht die onderworpen zijn aan Montenegrijnse btw.
De volgende documenten moeten worden bijgevoegd bij een aanvraag voor btw-teruggave in Montenegro: facturen waarvoor teruggave wordt aangevraagd, geldig belastingcertificaat, ingevuld aanvraagformulier en documenten met betrekking tot de aangewezen vertegenwoordiger van de entiteit (indien van toepassing, bijvoorbeeld als het bedrijf VAT IT heeft aangewezen VAT IT namens hem de aanvraag voor btw-teruggave in te dienen).
Naast het standaard btw-tarief in Montenegro zijn er ook verlaagde btw-tarieven van 7% en 15%. De uitgaven die in aanmerking komen voor een btw-teruggave in Montenegro zijn over het algemeen alleen onderworpen aan het standaard btw-tarief in Montenegro.
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
