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Montenegro 21% VAT 2018

  • Aug 25, 2017 | Richard Asquith

Montenegro 21% VAT 2018

The VAT law in Montenegro has been updated by the parliament to include a rise in the VAT rate from 19% to 21%.  The change will come into effect on 1 January 2018.

The place of supply rules for services have also been changed on B2B supplies has been changed from the location of the supplier to that of the customer.  For B2C services, the location of supply will remain the location of the supplier.

VP Global Indirect Tax
Richard Asquith
VP Global Indirect Tax Richard Asquith
Richard Asquith is VP Global Indirect Tax at Avalara, helping businesses understand their compliance obligations as they grow globally. He is part of the European leadership team which won International Tax Review's 2020 Tax Technology Firm of the Year. Richard trained as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.