Montenegro: VAT law changes include increased tax rate | KPMG Global
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Montenegro: VAT law changes include an increased tax rate

Montenegro: VAT law changes include increased tax rate

A new value added tax (VAT) law was passed by the parliament and then published in the official gazette in late July 2017.


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Changes to the VAT rules include:

  • An increase in the standard rate of VAT to 21% (from 19%) beginning 1 January 2018
  • New rules for determining the place of supply of services with respect to business-to-business supplies and business-to-consumer supplies
  • A threshold amount of €75 for imports that are exempt from VAT


Read an August 2017 report prepared by the KPMG member firm in Montenegro


The VAT law amendments were previously adopted by the government on 6 July 2017. Read a July 2017 report

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