- Rules for appointing a VAT representative for non-residents have been clarified.
- Non-resident taxpayers providing B2C services in Montenegro must register a permanent establishment or appoint a Montenegrin VAT representative.
- The amendment takes effect from 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.
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