Compendium · Europe · Montenegro
Montenegro: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-11-03
From 6 February 2026, non-residents supplying B2C services with place of supply in Montenegro must establish a PE or appoint a PDV representative; standard rate 21%; the €30,000 twelve-month threshold is the general registration threshold (not a foreign-only nil rule)
The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
Spot a mistake in Montenegro’s rules?
Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
- Amount / measure
- —
— - Window
- No threshold window (from the first sale)
- Standard rate
- —
— - Who must register
- Domestic threshold €30,000 rolling 12 months; ME+PIB VIES-style numbers from 2026
- Evidence of location
- Montenegrin place-of-supply for telecom/electronic-style B2C services is the recipient's seat or residence (Zakon o PDV čl. 17); no published multi-piece evidence list — OECD default applies
- Invoicing
- Indicative only (unverified). Via PDV representative under ordinary Montenegrin invoice rules; buyer-field detail not fully verified
- Filing
- —
- Effective
- Region verify 2026-11-03
- Authority
- Zakon o PDV — mjesto prometa usluga
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — The live free-threshold API has not merged the proposed rules for this place yet. Unverified fields are indicative only
How to register
- Self-register online?
- See detail — See the authority pages linked in the sources
- Resident representative / fiscal agent
- —
- Regime
- —
Steps (in order)
- —
Documents
—- Official processing time
- — (unverified)
- Official fees
- —
- Portal
- https://wapi.gov.me/download/0451a3e4-27be-41f0-916a-e91ed71ddf17?version=1.0
- Local bank account
- —
- Filing frequency
- —
- Payment currency
- —
- Input VAT recovery
- —
- Portal language
- —
- Penalties
- —
Firms offering this service
No verified provider links for this jurisdiction yet. Prefer the official portal and a locally licensed tax adviser.
Region verify
Facts imported on 2026-11-03. Overall confidence: secondary. A field marked indicative is unverified and is not a decision by itself.
| Field | Summary |
|---|---|
| Evidence of customer location | Montenegrin place-of-supply for telecom/electronic-style B2C services is the recipient's seat or residence (Zakon o PDV čl. 17); no published multi-piece evidence list — OECD default applies (secondary) |
| Non-resident digital tax | From 6 February 2026, non-residents supplying B2C services with place of supply in Montenegro must establish a PE or appoint a PDV representative; standard rate 21%; the €30,000 twelve-month threshold is the general registration threshold (not a foreign-only nil rule) (secondary) |
| B2C invoice | Via PDV representative under ordinary Montenegrin invoice rules; buyer-field detail not fully verified (indicative, unverified) |
| Local payment methods | No published rule mapping local rails to place-of-supply found (indicative, unverified) |
| Payment provider collects | No marketplace deemed-supplier rule verified this pass (indicative, unverified) |
| Seller located in this place | Domestic threshold €30,000 rolling 12 months; ME+PIB VIES-style numbers from 2026 (secondary) |
Official sources
Zakon o PDV — mjesto prometa usluga
KPMG Izmjene Zakona o PDV mart 2026 — PDV zastupnik B2C
ePorezi.me prag €30.000
Last verified: 2026-11-03.
FAQ
- Is this tax advice?
- No. This page summarises region-verify notes for foreign digital sellers. It is not tax or legal advice