- Montenegro’s parliament amended the VAT Law, effective from 1 April 2026.
- Sales of construction land with a building permit will be subject to VAT.
- Foreign service providers must establish a presence or appoint a tax representative when supplying services to non-taxpayers from 6 February 2026.
- The amendments clarify the rules for determining the place of supply of services, without changing existing rules.
Source: regfollower.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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