Comprensione della registrazione e della conformità IVA in Montenegro

Value Added Tax (Porez na Dodatu Vrijednost - PDV) is a primary source of tax revenue in Montenegro and applies to the supply of most goods and services. For foreign business owners establishing local companies or engaged in trade, understanding VAT thresholds and compliance rules is vital to avoid penalties.

VAT Rates in Montenegro

Montenegro applies three main VAT rates:

• Standard Rate (21%): Applies to most services, luxury goods, imported items, and general retail sales.
• Reduced Rate (7%): Applies to basic food products (bread, milk), medicines, hotel accommodation, public transport, and restaurant services.
• Zero Rate (0%): Applies to export goods, international transport services, supplies to Free Zones (like the Port of Bar), and services rendered to diplomatic missions.

VAT Registration Threshold

• Mandatory Registration: A local company must register for VAT if its taxable turnover exceeds €30,000 in any 12-month period.
• Voluntary Registration: Companies can choose to register for VAT voluntarily before reaching the €30,000 threshold. This is common for startups that expect high initial setup costs and want to claim back input VAT on their purchases.

Filing Deadlines and Compliance

• Monthly Filing: VAT returns must be submitted to the Revenue Administration monthly.
• Filing Deadline: The return and payment must be completed by the 15th day of the following month (e.g., January VAT return must be filed by February 15th).
• Filing Format: Returns are submitted electronically using the tax administration portal, requiring a local digital corporate signature certificate.