Montenegro

Montenegro VAT

Montenegro value added tax (PDV) for 2026 under the VAT Law as amended by Official Gazette 12/26 (in force 6 February 2026, building land taxable from 1 April 2026). Covers who must register (EUR 30,000 in the last 12 months, application by the 20th of the next month), the 21% standard rate, the 7% and 15% reduced lists (bread, flour and sunflower oil at 7%: their 2022 zero rate ended on 31 December 2022), 0% supplies including exports, exemptions, tax point and advances, import VAT, place of supply for services and the recipient's reverse charge, input VAT restrictions and the rounded annual pro rata, the monthly PR PDV-2 return and payment by the 15th through IRMS, refunds in 60 or 30 days, fines and late-payment interest (0.03% a day to 17 July 2026, then 5.4% a year). The July 2026 VAT Law (104/26) applies only from EU accession. Use with vat-workflow-base.