Value Added Tax Return Form – PR PDV 2

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Content of the Value Added Tax Return (VAT) Form

(“Official Gazette of Montenegro”, No. 120/24 dated 17.12.2024)

This rulebook amends the Rulebook on the Form and Content of the Value Added Tax Return (“Official Gazette of the Republic of Montenegro”, No. 79/05, 28/06, and “Official Gazette of Montenegro”, Nos. 64/11, 30/13, and 65/20), specifically by modifying Form PR PDV 2.

This rulebook enters into force on the eighth day from the date of publication in the “Official Gazette of Montenegro” and will apply starting from January 1, 2025.