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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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Legal changes

Amendments to Personal Income Tax Law

This law was published in the “Official Gazette of Montenegro,” no. 88/2024 on September 30, 2024, and enters…

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Legal changes

Law on Corporate Income Tax – Amendments

This law was published in the “Official Gazette of Montenegro,” no. 88/2024, on September 30, 2024, and enters…

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Legal changes

Payment Deadlines for Monetary Obligations

The Parliament of Montenegro has adopted the Law on Payment Deadlines for Monetary Obligations. This law regulates…

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Legal changes

“Arm’s Length” Interest Rate Between Related Parties for 2025

The Ministry of Finance has adopted the Regulation on the Interest Rate Applied to Financial Instruments Between Related…

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Legal changes

Law on Amendments to the Law on Excise Duties

This law was published in the “Official Gazette of Montenegro” no. 94/2024 on September 30, 2024, and enters…

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Legal changes

Law on Information Security

The Parliament of Montenegro has adopted the Law on Information Security. This law prescribes information security measures…

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