Ministry of Finance adopted the Rulebook on Amendments and Supplements to the Rulebook on the Application of the Law on Value Added Tax
(“Official Gazette of Montenegro”, no. 124/24 dated 25.12.2024).
In the Rulebook on the Application of the Law on Value Added Tax (“Official Gazette of the Republic of Montenegro”, no. 65/02, 13/03, 59/04, 79/05 and 16/06 and “Official Gazette of Montenegro”, no. 64/08, 30/13, 32/15, 53/17, 84/17, 12/21, 73/21, 106/21 and 30/24), the following amendments have been made:
The forms I-RAČ, U-RAČ, and PAN are amended.
This Rulebook enters into force on the day following its publication in the “Official Gazette of Montenegro” and will be applicable starting from January 1, 2025.
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