Montenegro
Vat Registration Thresholds No threshold; mandatory registration for businesses with taxable turnover exceeding €18,000.
Vat Rates Standard rate of 21%, with reduced rates for some goods (e.g., 7% for some services and goods).
Vat Registration Process Registration is done with the Tax Administration of Montenegro. Non-resident businesses must appoint a local representative.
Taxable Transactions Sale of goods and services, both domestically and cross-border, including digital sales.
Registration Exceptions Small businesses under the threshold may be exempt from registration.
Vat Filing Frequency VAT returns are filed monthly, with some small businesses eligible to file quarterly.
Intra Community Transactions Montenegro applies VAT rules for intra-community transactions within the region, but not for the EU.
Exemption Schemes Exemptions for small businesses below the VAT registration threshold.