Guides the preparation and submission of Montenegro's monthly PDV (Porez na Dodatu Vrijednost) declaration via the ePrijava portal, covering domestic sales, reverse-charge non-resident services, accommodation income, export zero-rating, and blocked/exempt items.
Confirm the client is PDV-registered with the Tax Administration of Montenegro (Poreska Uprava) and that the EUR 30,000 annual turnover threshold has been met or voluntarily crossed. Identify the reporting period (calendar month) and check whether any prior-month credit carried forward (kredit iz prethodnog perioda) needs to be applied. Establish whether the business has any partially exempt supplies requiring apportionment.
Parse the client's bank statement (typically CKB, NLB Montenegro, Erste, Hipotekarna, or Addiko — semicolon-delimited CSV, DD.MM.YYYY format) alongside any sales and purchase invoices. Classify each line as taxable, exempt, excluded, or blocked. Flag salary (plata), interest (kamata), loan (kredit), internal transfers (interni), customs (carina), social/health fund payments, and cash withdrawals for exclusion. Flag entertainment (restoran, kafana, bar) and passenger vehicles as blocked.
Assign every taxable transaction to the correct PDV declaration box: standard 21% output to Box 1/2, intermediate 15% food to Box 3/4, reduced 7% accommodation to Box 5/6, exports to Box 7, standard 21% input to Box 12, 15% inputs to Box 13, 7% inputs to Box 14, import PDV to Box 15. Self-assess reverse charge on all non-resident services at 21%: output in Box 9/10, input deduction in Box 16. Verify that every domestic supplier invoice carries a valid PIB and PDV number before claiming input credit.
Aggregate all box totals to calculate total output PDV (Boxes 1–10), total deductible input PDV (Boxes 12–16), and the net PDV liability or refund. Apply any credit brought forward from the prior month. Determine whether the result is a payment due (uplata) or a credit to carry forward (kredit). Prepare the final declaration figures ready for entry into the ePrijava portal at eprijava.tax.gov.me.
Submit the monthly PDV declaration via the ePrijava portal (eprijava.tax.gov.me) by the 15th of the month following the reporting period. If a payment is due, initiate transfer in EUR to the Poreska Uprava account by the same deadline. Retain the filed return confirmation, payment receipt, and the underlying working paper for at least five years per Montenegrin record-keeping requirements.
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