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VAT Refunds to Taxpayers Who Are Not Based in Montenegro

The law stipulates that a request for a VAT refund may be submitted by a legal representative on behalf of the taxpayer via a power of attorney. The taxpayer’s representative must be a domestic taxpayer who will act before the competent authority by submitting the necessary documentation within the stipulated deadline whilst also communicating with the Tax Administrative bodies throughout the process.

Source: eurofast.eu

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