The tax administration of Montenegro published the rulebook for products and services taxed at a reduced VAT rate.

In accordance with the latest updates regarding changes of VAT rates in Montenegro, effective from January 1st, 2025, the Montenegrin Tax Administration published a rulebook on determining products and services that are taxed at a reduced VAT rate.

It serves as a guide to taxpayers for better understanding of which types of goods/services are taxed with the reduced VAT rate, with a detailed overview and conditions for it.

It includes products and services such as basic foods, orthotic and prosthetic devices, other medical products, school books and teaching equipment, newspapers, public transportation services, animal food, accommodation services, etc.

The rulebook (in the Montenegrin language) can be found on this link: https://www.gov.me/dokumenta/4142503b-c46c-422f-a992-246b5931d7b2