- Rules for determining the place of supply of services have been systematized for clarity and transparency.
- No substantive changes have been made to the existing rules.
- General and specific rules for B2B and B2C transactions are now distributed across several articles.
- The amendment takes effect on 6 February 2026.
Source: assets.kpmg.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.
Latest Posts in "Montenegro"
- Montenegro Expands VAT to Construction Land Sales Effective April 2026: Key Amendments Overview
- New VAT Representative Rules for Non-Residents Providing B2C Services in Montenegro Effective 2026
- Output VAT Reduction Allowed for Uncollectible Receivables Subject to Litigation Before Insolvency Proceedings
- New Rules for Adjusting Input VAT Deductions Effective from 6 February 2026
- Montenegro Amends VAT Law: Construction Land Sales Taxed, New Rules for Foreign Service Providers
