News
New laws and amendments to tax regulations — TLDR, analysis and a link to the source document on gov.me.
Parliament adopts a completely new VAT Law — applies only from EU accession
On 9 July 2026 Montenegro's Parliament adopted a completely new VAT Law, a full transposition of EU Directive 2006/112. Rates and the registration threshold stay the same — and the law only applies from the day Montenegro joins the EU.
Sl. list CG 33/2026
Double taxation of building land abolished — transfer tax amendment
From 1 April 2026, building land on which VAT was charged no longer falls into the real-estate transfer tax base (3–6%). The amendment closes a double-taxation gap on the same transaction.
Sl. list CG 84/2025
New Audit Law: statutory audit mandatory for medium-sized entities too
The new Audit Law (Off. Gazette 84/2025, in force since 8 Aug 2025) governs auditor licensing and mandatory statutory audit — which applies to public-interest entities, large and medium-sized legal entities.