VAT calculator
Calculate VAT in Montenegro — add or extract VAT.
EUR
Result
Net (excl. VAT)1.000,00 €
PDV (21%)210,00 €
Gross (incl. VAT)1.210,00 €
VAT rates in Montenegro (from January 2025)
| Rate | Application |
|---|---|
| 21% | Standard — most goods and services |
| 15% | Books, hospitality, accommodation, cultural events |
| 7% | Bread, flour, milk, medicine, textbooks, public transport |
| 0% | Export, international transport |
Mandatory VAT registration applies when turnover exceeds 30.000€ in the preceding 12 months.
VAT filing deadlines
- Monthly — the tax period is the calendar month — return (PR PDV-2) and payment by the 15th of the month for the previous month (Art. 33 and 35 of the VAT Law); there is no quarterly return
- Registration — PR-PDV application by the 20th of the month after the month in which turnover exceeded €30,000; decision within 7 days; VAT number = PIB + "ME" (Art. 55)