Scope of application of a reduced VAT rate of 7% is extended to include the supply of services related to preparation and serving of food and beverages (except alcoholic beverages, carbonated beverages with added sugar and coffee) in facilities for the provision of catering and accommodation services.
The amendment is effective as of 8 January 2022.
Source: KPMG
Latest Posts in "Montenegro"
- Finance Ministry Proposes 21% VAT on Construction Land; Housing Prices Expected to Remain Stable
- Montenegro Proposes VAT Amendments: New PE Rules, Zero Rates, Exemptions, Registration, and Penalties
- New VAT on Building Land to Raise Apartment Prices by at Least 50 Euros per Square Meter
- Moldova and Montenegro Join Common Transit System from November 2025, Simplifying EU Trade
- Montenegro Enacts 5% Sales Tax on Used Vehicles, Watercraft, Aircraft, and Spacecraft














