The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Procedure for VAT Exemption for Investors and the Delivery of Certain Products and Services
(“Official Gazette of Montenegro”, No. 119/24 dated 13.12.2024).
This rulebook introduces amendments to the Rulebook on the Procedure for VAT Exemption for Investors and the Delivery of Certain Products and Services (“Official Gazette of Montenegro”, Nos. 44/24, 63/24, and 76/24), by modifying Annexes 5 to 12.
Changes are provided in the annex.
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.
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