Montenegro VAT

Section 1 — Quick reference

Quick reference fields

Field	Value
Country	Montenegro (Crna Gora)
Tax name	PDV (Porez na Dodatu Vrijednost)
Standard rate	21%
Intermediate rate	15% (food for human consumption)
Reduced rate	7% (bread, milk, textbooks, medicines, medical devices, accommodation, public transport)
Zero rate	0% (exports, international transport)
Return form	Monthly PDV declaration
Filing portal	https://eprijava.tax.gov.me
Authority	Tax Administration of Montenegro (Poreska Uprava)
Currency	EUR (Montenegro uses the euro unilaterally)
Filing frequency	Monthly
Deadline	15th of the month following the reporting month
Companion skill	vat-workflow-base v0.1 or later — MUST be loaded
Contributor	Open Accounting Skills Registry
Validated by	Pending local practitioner validation
Validation date	April 2026

Key PDV return boxes

Box	Meaning
1	Taxable supplies at 21% — base
2	Output PDV at 21%
3	Taxable supplies at 15% — base
4	Output PDV at 15%
5	Taxable supplies at 7% — base
6	Output PDV at 7%
7	Zero-rated supplies
8	Exempt supplies
9	Reverse charge imported services — base
10	Output PDV on reverse charge
11	Total output PDV
12	Input PDV on domestic purchases (21%)
13	Input PDV on domestic purchases (15%)
14	Input PDV on domestic purchases (7%)
15	Import PDV
16	Input PDV reverse charge (creditable)
17	Total input PDV
18	Net payable or credit
19	Credit B/F
20	Net payable

Conservative defaults

Ambiguity	Default
Unknown rate on a sale	21%
Unknown purchase status	Not deductible
Unknown counterparty country	Domestic Montenegro
Unknown SaaS billing entity	Reverse charge (Box 9/10/16)
Unknown blocked-input status	Blocked

Red flag thresholds

Threshold	Value
HIGH single-transaction size	EUR 3,000
HIGH tax-delta	EUR 200
MEDIUM counterparty concentration	>40%
LOW absolute net PDV	EUR 5,000

Section 2 — Required inputs and refusal catalogue

Required inputs

Minimum viable — bank statement. Acceptable from: CKB (Crnogorska Komercijalna Banka), NLB Montenegro, Erste Bank Montenegro, Hipotekarna Banka, Addiko Bank ME, or any other.

Recommended — invoices, client PIB (tax ID).

Refusal catalogue

• R-ME-1 — Non-registered — Not PDV registered. Out of scope. (Below EUR 30,000 threshold) (R-ME-1)
• R-ME-2 — Partial exemption — Apportionment required. (R-ME-2)
• R-ME-3 — Income tax — This skill handles PDV only. (R-ME-3)

Section 3 — Supplier pattern library

3.1 Montenegrin banks (exempt — exclude)

Montenegrin banks pattern table

Pattern	Treatment	Notes
CKB, CRNOGORSKA KOMERCIJALNA	EXCLUDE	Financial service, exempt
NLB MONTENEGRO, NLB ME	EXCLUDE	Same
ERSTE MONTENEGRO, HIPOTEKARNA	EXCLUDE	Same
ADDIKO ME, LOVĆEN BANKA	EXCLUDE	Same
KAMATA, INTEREST	EXCLUDE	Interest
KREDIT, LOAN	EXCLUDE	Loan

3.2 Government (exclude)

Government pattern table

Pattern	Treatment	Notes
PORESKA UPRAVA, TAX ADMIN	EXCLUDE	Tax payment
CARINA, CUSTOMS	EXCLUDE	Duty
FOND PIO, FOND ZDRAVSTVA	EXCLUDE	Social/health

3.3 Utilities

Utilities pattern table

Pattern	Treatment	Box	Notes
EPCG, ELEKTROPRIVREDA CG	Domestic 21%	12	Electricity
VODOVOD, VODOKANAL	Domestic 21%	12	Water
CRNOGORSKI TELEKOM, M:TEL ME, TELENOR ME	Domestic 21%	12	Telecoms

3.4 Insurance (exempt — exclude)

Insurance pattern table

Pattern	Treatment	Notes
LOVĆEN OSIGURANJE, UNIQA ME, SAVA ME	EXCLUDE	Exempt
OSIGURANJE, INSURANCE	EXCLUDE	Same

3.5 Food and entertainment

Food and entertainment pattern table

Pattern	Treatment	Notes
VOLI, IDEA ME, RODA	Default BLOCK	Personal provisioning
RESTORAN, KAFANA, BAR	Default BLOCK	Entertainment blocked

3.6 SaaS — non-resident (reverse charge)

SaaS non-resident pattern table

Pattern	Box	Notes
GOOGLE, MICROSOFT, ADOBE, META	9/10/16	Reverse charge at 21%
SLACK, ZOOM, NOTION, AWS, ANTHROPIC, OPENAI	9/10/16	Same

3.7 Tourism/accommodation

Tourism/accommodation pattern table

Pattern	Treatment	Box	Notes
HOTEL (income from tourists)	7% output PDV	5/6	Accommodation reduced rate
BOOKING.COM payout	Flag for rate determination	—	Accommodation vs platform fee

3.8 Payroll and exclusions

Payroll and exclusions pattern table

Pattern	Treatment	Notes
PLATA, SALARY	EXCLUDE	Wages
DIVIDENDA	EXCLUDE	Out of scope
INTERNI, INTERNAL	EXCLUDE	Internal
BANKOMAT, ATM	TIER 2 — ask	Default exclude

Section 4 — Worked examples

Example 1 — Non-resident SaaS reverse charge

Input line: 03.04.2026 ; NOTION LABS INC ; DEBIT ; Subscription ; EUR 16.00

Example 1 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box (in)	Box (out)	Default?
03.04.2026	NOTION LABS INC	-16.00	-16.00	3.36	21%	16	9/10	N

Example 2 — Domestic utility

Input line: 10.04.2026 ; CRNOGORSKI TELEKOM ; DEBIT ; Internet April ; -35.00 ; EUR

Example 2 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?
10.04.2026	CRNOGORSKI TELEKOM	-35.00	-28.93	-6.07	21%	12	N

Example 3 — Entertainment blocked

Input line: 15.04.2026 ; RESTORAN KONOBA CATOVICA ; DEBIT ; Dinner ; -95.00 ; EUR

Example 3 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
15.04.2026	RESTORAN KONOBA CATOVICA	-95.00	-95.00	0	—	—	Y	"Entertainment: blocked"

Example 4 — Export (zero-rated)

Input line: 22.04.2026 ; TECHCORP GMBH ; CREDIT ; IT services ; +3,500.00 ; EUR

Example 4 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
22.04.2026	TECHCORP GMBH	+3,500	+3,500	0	0%	7	Y	"Verify export docs"

Example 5 — Accommodation income at 7%

Input line: 20.04.2026 ; BOOKING.COM ; CREDIT ; Guest payout April ; +2,800.00 ; EUR

Reasoning: Short-term accommodation — 7% reduced rate. Platform fee from Booking.com (NL entity) is separate reverse charge.

Example 5 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Question?
20.04.2026	BOOKING.COM (accommodation)	+2,800	+2,617	+183	7%	5/6	Y	"Confirm duration, separate platform fee"

Example 6 — Motor vehicle blocked

Input line: 28.04.2026 ; DELTA MOTORS ME ; DEBIT ; Car lease ; -450.00 ; EUR

Example 6 result table

Date	Counterparty	Gross	Net	VAT	Rate	Box	Default?	Excluded?
28.04.2026	DELTA MOTORS ME	-450.00	-450.00	0	—	—	Y	"Vehicle: blocked"

Section 5 — Tier 1 classification rules (compressed)

5.1 Standard rate 21%

• Standard rate 21% default treatment — Default. Sales to Box 1/2. Purchases to Box 12. (5.1 Standard rate 21%)

5.2 Intermediate rate 15%

• Intermediate rate 15% treatment — Food for human consumption (not beverages, not restaurant meals). Sales to Box 3/4. Purchases to Box 13. (5.2 Intermediate rate 15%)

5.3 Reduced rate 7%

• Reduced rate 7% treatment — Bread, milk, textbooks, medicines, medical devices, accommodation (short-term), public transport. Sales to Box 5/6. Purchases to Box 14. (5.3 Reduced rate 7%)

5.4 Zero rate

• Zero rate treatment — Exports, international transport. Box 7. (5.4 Zero rate)

5.5 Exempt

• Exempt categories — Financial, insurance, medical services, education, residential rental, postal. (5.5 Exempt)

5.6 Reverse charge

• Reverse charge treatment — Non-resident services. Self-assess at 21%. Box 9/10 (output), Box 16 (input). (5.6 Reverse charge)

5.7 Import PDV

• Import PDV treatment — At customs. Box 15. (5.7 Import PDV)

5.8 Blocked

• Blocked input categories — Passenger vehicles, entertainment, personal consumption, no valid invoice. (5.8 Blocked)

Section 6 — Tier 2 catalogue (compressed)

6.1 Fuel/vehicles — Default: 0%.

• Fuel/vehicles default — 0% (6.1 Fuel/vehicles — Default: 0%.)

6.2 Entertainment — Default: block.

• Entertainment default — block (6.2 Entertainment — Default: block.)

6.3 SaaS entities — Default: reverse charge at 21%.

• SaaS entities default — reverse charge at 21% (6.3 SaaS entities — Default: reverse charge at 21%.)

6.4 Rate determination (21%/15%/7%) — Default: 21%.

• Rate determination default — 21% (6.4 Rate determination (21%/15%/7%) — Default: 21%.)

6.5 Tourism income — Default: flag for reviewer. Question: "Short-term accommodation?"

• Tourism income default — flag for reviewer (Question: "Short-term accommodation?") (6.5 Tourism income — Default: flag for reviewer.)

6.6 Owner transfers — Default: exclude.

• Owner transfers default — exclude (6.6 Owner transfers — Default: exclude.)

6.7 Foreign incoming — Default: zero-rated.

• Foreign incoming default — zero-rated (6.7 Foreign incoming — Default: zero-rated.)

6.8 Cash withdrawals — Default: exclude.

• Cash withdrawals default — exclude (6.8 Cash withdrawals — Default: exclude.)

Section 7 — Excel working paper template

Per vat-workflow-base Section 3 with Montenegro-specific box codes. Note EUR currency.

Section 8 — Montenegrin bank statement reading guide

CSV conventions. CKB and NLB Montenegro use semicolons, DD.MM.YYYY.

Montenegrin/Serbian terms. Plata (salary), kamata (interest), kredit (loan), gotovina (cash), interni (internal), carina (customs), osiguranje (insurance).

Currency. Montenegro uses EUR unilaterally. No conversion needed.

IBAN prefix. ME = Montenegro.

Section 9 — Onboarding fallback

9.1 Entity type — Fallback: "Sole trader or company (DOO/AD)?"

• Entity type fallback — Sole trader or company (DOO/AD)? (9.1 Entity type — Fallback: "Sole trader or company (DOO/AD)?")

9.2 PDV registration — Fallback: "PDV payer?"

• PDV registration fallback — PDV payer? (9.2 PDV registration — Fallback: "PDV payer?")

9.3 PIB — Fallback: "What is your PIB?"

• PIB fallback — What is your PIB? (9.3 PIB — Fallback: "What is your PIB?")

9.4 Period — Inference: statement dates.

• Period inference — statement dates (9.4 Period — Inference: statement dates.)

9.5 Industry — Inference: tourism/accommodation from Booking.com payouts. Fallback: "What does the business do?"

• Industry inference — tourism/accommodation from Booking.com payouts (Fallback: "What does the business do?") (9.5 Industry — Inference: tourism/accommodation from Booking.com payouts.)

9.6 Credit B/F — Always ask.

• Credit B/F — Always ask. (9.6 Credit B/F — Always ask.)

Section 10 — Reference material

Sources

1. Law on Value Added Tax of Montenegro (Zakon o PDV-u)
2. Tax Administration — https://eprijava.tax.gov.me
3. Central Bank of Montenegro — https://www.cbcg.me

Change log

• v2.0 (April 2026): Full rewrite to Malta v2.0 10-section structure.

End of Montenegro VAT (PDV) Skill v2.0

Disclaimer

This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.

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