- 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 VAT Cooperation Law Aligns Tax Administration with EU Standards
- Montenegro Drafts Law on VAT Fraud Cooperation with EU
- Montenegro Proposes Bill to Implement EU VAT Fraud Regulation and Enhance Tax Cooperation
- Montenegro Seeks Public Input on Draft VAT Bill Aligning with EU Directives and New Rates
- IKOF: Ensuring Receipt Traceability and Verification in Fiscal Systems with Unique Alphanumeric Codes
