Montenegro: Amendments to VAT law enacted by parliament

Amendments became effective February 6, 2026.

The parliament enacted various amendments to the Value Added Tax (VAT) law—which were published in the official gazette no. 012/26 dated February 6, 2026, and became effective on the same date—including:

Extension of scope of supply of goods to include the sale of construction land for which a building permit has been issued in accordance with the relevant construction laws—effective April 1, 2026
Clarification of rules for appointing a VAT representative for nonresidents
Reorganization of rules on the place of supply of services
Clarification that taxpayers may make a correction (decrease) of output VAT in the case of uncollectible receivables
Clarification of cases when input VAT deductions must be adjusted if conditions (based on which initial input VAT deduction was performed) change during the year

Read a March 2026 report prepared by the KPMG member firm in Montenegro

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Montenegro: Amendments to VAT law enacted by parliament

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