A GUIDE TO VAT REFUNDS
FROM MONTENEGRO

Kotor, Montenegro

How to Get a VAT Refund from Montenegro

This page deals with refunds for cross-border transactions, it does not address VAT refunds where both the vendor and customer are based in the same country. If you are travelling to or conducting business with companies in Montenegro, you may be eligible to claim back Montenegrin VAT. To assist you, we have compiled the information about VAT refund eligibility, Montenegrin VAT rates, deadlines for claiming the VAT back, the common services with refundable VAT and the processes to recover VAT from Montenegro.

Who can Claim VAT Refunds?

In order to be eligible to reclaim Montenegrin VAT a foreign company must have a fiscal representative in Montenegro.

 

VAT Refunds for EU Claimants

If you are a VAT registered company in an EU Member State and have conducted cross border transactions in Montenegro, where you are not registered, you are then you are eligible to recover the VAT charged according to the countries local VAT deductible regulations.

VAT Refunds for Non-EU Claimants

If you are a VAT registered company established outside of the EU and you are charged VAT on business activities conducted in Montenegro, where you are not registered, you may be eligible to recover the VAT charged according to Montenegrin local VAT deductible regulations.

Free VAT Refund Guide

Everything you need to know about recovering taxes from cross-border business activity and travel.

Montenegrin VAT: PDV

Standard rate    21%  – This applies for most goods and services

Special rate        7%  – This applies for accommodation services

Deadlines for Claims Submission

VAT year January 1 – December 31

For all companies the application for refund must be submitted not later than 6 months after the VAT year has expired
June 30 (Year n + 1)

Only one claim per vat year maybe submitted in Montenegro

Montenegrin VAT: PDV

Standard rate    21%  -This applies for most goods and services

Special rate       7%  – This applies for accommodation services

Deadlines for Claims Submission

VAT year January 1 – December 31

For all companies the application for refund must be submitted not later than 6 months after the VAT year has expired
June 30 (Year n + 1)

Only one claim per vat year maybe submitted in Montenegro

VAT Refund Information

 

Retrospective Claims

A company can claim back VAT from the previous VAT year, no extended deadline is available.

 

Rule of Reciprocity

Montenegro does not apply the Rule of Reciprocity which means the French authorities can grant refunds to non-EU businesses even if the authorities in the non-EU country do not offer similar refund arrangements.

 

Services where VAT Refund is Available

The common services with refundable VAT are:

  • Fuel for various means of transport.
    1. A proper invoice is required, receipts alone are not accepted
    2. Excluding claimants from Germany, Czech Republic and Canada
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs
  • Fuel for various means of transport.
    1. A proper invoice is required, receipts alone are not accepted
    2. Excluding claimants from Germany, Czech Republic and Canada
  • Car rental, car repairs and maintenance
  • Lodging and accommodation and related services
  • Food, drink and restaurant services
  • Attending fairs, seminars, exhibitions and related costs

Latest VAT Chart

Each countries rules and regulations vary. Our VAT chart gives you details about the recoverable VAT in the different countries.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

  1. Claimant’s details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application
  4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

VAT Refund Process

 

VAT Refund Process for EU Claimants

An application to the local tax authority where the VAT was incurred shall be sent in original providing the following.

  1. Claimant’s details
  2. Summary of the refund request
  3. Details of each invoice related to the VAT refund application
  4. All original invoices related to the VAT refund must be included with the application and the invoice must be issued with the claimant’s company address on it.

 

Contact Us

For Additional information regarding the process and how we can assist,
please get in touch with us.
We have local offices to assist you further.

Request a Call

Take the 1st step towards maximising VAT refunds.