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Legal changes

Law on Value Added Tax – Changes

The forms I-RAČ, U-RAČ, and PAN are amended. This Rulebook enters into force on the day following its publication in the…

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Legal changes

Right to VAT Exemption on Imports

The Ministry of Finance has adopted the Rulebook on Determining Products and the Procedure for Exercising the Right to VAT…

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Legal changes

IOPPD Form – Tax Base Code

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form, Content, Method of Filling, and…

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Legal changes

VAT Exemption for Investors – Changes

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Procedure for VAT Exemption for Investors…

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Legal changes

Consolidated Tax Returns – Changes

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on Consolidated Tax Returns (“Official…

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Legal changes

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…

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Legal changes

Flat-Rate Taxation of Income – Ammendments

A taxpayer must submit a request for flat-rate taxation of income from independent activity to the competent tax authority…

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Legal changes

Changes to the Value Added Tax (VAT) Law

This Law was published in the Official Gazette of Montenegro, No. 094/24 dated 30.09.2024, and will apply starting from January…

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Legal changes

Products and Services with a Reduced VAT Rate

The Ministry of Finance has adopted the Rulebook on the Products and Services Subject to the Reduced VAT Rate (“Official…

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