The Revenue and Customs Administration reminds taxpayers of the provisions of the Law on Value Added Tax, the delayed application of which begins on January 1, 2024, and which provides that the turnover of food and clearly specified types of drinks in catering establishments categorized as restaurants and catering establishments be subject to a reduced VAT rate of 7%. The Law on Value Added Tax clearly defines the types of turnover of products and services for which the value-added tax is calculated at a reduced rate of 7%, as well as other acts that precisely contain definitions about certain types of products and places where they will be used.
VAT changes in Montenegro from 2024
Public
Montenegro
Author: Kristina Dosen
Category:
Fiscal subject related
General information
Views:
1596
Content accuracy validation date:
14.02.2024
Content accuracy validation time:
08:18h
Therefore, the services of preparing and serving food and beverages and beverages except alcoholic beverages, carbonated beverages with added sugar, as well as beverages with added coffee until the end of 2023 are taxed at a reduced rate of 7% in all catering facilities, while from the beginning of 2024 year, at a reduced rate of 7%, to tax the services of preparing and serving food and non-alcoholic non-carbonated drinks, the overview of which is given in the Rulebook , exclusively in establishments that are categorized as restaurants and catering establishments in accordance with the Tourism and Hospitality Act , and that have a permit for performance of activities issued by the competent authorities in the manner determined by the aforementioned Law. Traffic in carbonated and non-carbonated bottled water is carried out at a standard rate of 21%, in accordance with the provisions of Article 24a, paragraph 1, point 7 of the Law, and Article 9b of the Rulebook.
Other news from Montenegro
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Montenegro Tax Inspections Yield Over €1 Million in Fiscalization Fines
Public
Montenegro
Author: Nikolina Basić
Montenegro
Author: Nikolina Basić
Montenegro’s Tax Administration conducted 1,715 inspections between May and July 2025, targeting coastal tourist areas and uncovering widespread violations, issuing over €1.2 million in fines and temporarily closing more than 10 companies. Authorities are emphasizing compliance with fiscalization laws, particularly among accommodation providers, and encouraging citizens to report irregularities. &... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: EV-chargers from the Fiscalization Perspective in Montenegro
Montenegro
Author: Nikolina Basić
The document explains the fiscalization requirements for EV chargers in Montenegro and whether they fall under the country's fiscal regulations. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login
Montenegro Advances Payment System Modernization and SEPA Integration
Public
Montenegro
Author: Ljubica Blagojević
Montenegro
Author: Ljubica Blagojević
Montenegro is advancing payment system modernization through its National Payment Committee, focusing on SEPA integration, IBAN adoption, and the launch of the RTS/X and TIPS Clone platforms for instant payments. With full SEPA functionality set to begin on October 6, 2025, these initiatives aim to enhance security, efficiency, and EU alignment in the country's financial system. The Centr... Read more
New document was uploaded: S4F backoffice patch
Author: Kristina Dosen
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Read more
Subscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? Login