Montenegro published amendments to the VAT Law on 4 June 2021 including an increase in the VAT registration threshold from annual turnover of EUR 18,000 or more in any 12-month period to annual turnover of EUR 30,000 or more. Aside from the registration threshold increase, the amendments provide that the supply of eggs is subject to the 7% reduced VAT rate. The amendments are in force from the date of publication, 4 June 2021.
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