- The Montenegrin Parliament amended the VAT law, effective from 1 April 2026.
- The sale of construction land with a building permit is now subject to VAT, whether sold alone or with a new building.
- Land without a building permit remains exempt from VAT.
- Advance payments made before 1 April 2026 are not subject to the new VAT rules, and no VAT adjustment is required for related final invoices.
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.
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