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Public Montenegro Author: Kristina Dosen
The value-added tax in Montenegro is prescribed by the Law on Value-Added Tax. Two positive tax rates of value-added tax are applied, namely the standard rate of 21% and the reduced rate of 7%, as well as the zero rate (0%). But we can say that this area is more regulated than the others because, in a more detailed way, it defines the main requirements and fields that are covered by the VAT.
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Fiscal subject related

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Content accuracy validation date: 12.10.2023
Content accuracy validation time: 09:04h

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More precisely, a closer application of the Law on Value Added Tax is prescribed in more detail through the following regulations:

  • Regulations on the tax register
  • Rulebook on the Application of the Law on Value Added Tax
  • Rulebook on the form and content of the application for registration of value-added taxpayers
  • Rulebook on determination of products and services that are taxed at a reduced rate of VAT
  • Rulebook on the procedure for exempting investors from paying value-added tax and the delivery of certain products and services
  • Rulebook on how to exercise the right to exemption from paying excise duty and value-added tax for diplomatic and consular missions and international organizations
  • Rulebook on the form and content of the application for the calculation of value-added tax
  • Rulebook on the amount of expenditure on which value-added tax is not paid

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