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Montenegro 21% VAT 2018

  • VAT
  • 26 August 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 this year won International Tax Review's Tax Technology Firm of the Year. Richard qualified as an accountant with KPMG in the UK, and went on to work in Hungary, Russia and France with EY.