VAT
VAT in Montenegro
Guide to VAT registration, calculation and filing in Montenegro. 4 rates: 21/15/7/0%, registration threshold €30,000, monthly or quarterly filing.
Up to 15 days (registration)
No fee
6 steps
Procedure
Mandatory VAT registration arises when annual turnover exceeds €30,000 in the previous 12 months. Voluntary registration is possible at any time regardless of turnover.
Taxpayer
Required Documents
- PR-PDV form (registration application)
- Company registration certificate
- Articles of incorporation
- CRPS register extract
- Input and output invoice ledgers
- VAT return (monthly or quarterly)
Legal Basis
- Law on Value Added Tax (Zakon o porezu na dodatu vrijednost)
- Regulation on Application of the VAT Law (Pravilnik o primjeni Zakona o PDV)
Competent Institutions
- Tax Administration of Montenegro
VAT registration and collection
- eUprava
Electronic filing of returns
VAT rates (from Jan. 2025)
| Rate | Application |
|---|---|
| 21% | Standard — most goods and services |
| 15% | Tourism, hospitality (new rate from Jan. 2025) |
| 7% | Basic food, medicine, books, water |
| 0% | Exports, international transport |
Deadlines and thresholds
| Category | Deadline / Threshold |
|---|---|
| Mandatory registration | Turnover > €30,000/year |
| Monthly filing | Turnover > €500,000/year — by the 15th |
| Quarterly filing | Turnover ≤ €500,000/year — by 15th after quarter |
Calculator
Calculate your obligations
Additional notes
VAT exemptions: financial services, insurance, healthcare services, educational services, postal services, real estate transactions (except first sale of new buildings).
If input VAT exceeds output VAT, you are entitled to a refund of the difference.