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Regulatory updates - Montenegro

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

November 6 2024

Montenegro introduces 15% VAT rate

Following EU Directive 2006/112, Montenegro introduces 15% VAT (value-added tax) for specific products and services, while changing the scope of the existing 7% VAT rate.

November 10 2023

Montenegro is planning to introduce a centralized e-invoicing system

The Minister of Finance of Montenegro has announced plans to implement a mandatory countrywide e-invoicing system to reduce the VAT gap in the country.

Pagero Regulatory Atlas

E-Invoicing/CTC Model:

- Currently: Post Audit

-Planning to introduce Centralized e-invoicing system

Mandatory Infrastructure:

N/A

Mandatory Format:

N/A

Mandatory for Issuing:

-Buyer's consent is needed for sending e-invoices 

Mandatory for Receiving:

N/A

eSignature:

Mandatory for e-invoices

Archiving Period:

-5 years for movable property

-20 years for inmovable property

Archiving Abroad:

Allowed

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