Implementation to align with EU rules on taxation in location of consumption
The Balkan state of Montenegro has imposed Value Added Tax on non-resident providers of digital services. It obliges foreign providers to register, collect and remit 17% VAT to the Indirect Taxation Authority.
Check our global VAT on digital services tracker. Montenegro follows the EU VAT on digital services principles, and is going through a reform programme to harmonise to EU VAT.
There is no requirement to appoint a fiscal representative. There is a VAT registration threshold of €30,000 per annum.
Where the customer is a Montenegrin VAT registered taxpayer, the reverse charge may be used. This means no VAT is charged, and is reported by the customer.
There is no additional requirements for digital platforms or intermediary marketplaces to register as the deemed supplier for VAT.
Tracking and complying with digital VAT rules in Montenegro, EU or global jurisdictions is time-consuming and full of tax risks. Or leave it to our unique single VAT Calculator and VAT Filer application.
Europe VAT on digital services
| Country (click for details) | Rate | Date | Threshold | Comments |
| EU 27 member states | 17% to 27% | Jan 2015 | €10k EU residents; Nil for non-EU | |
| Albania | 20% | Jan 2015 | Nil | |
| Andorra | 4.5% | Jan 2015 | Nil | |
| Belarus | 20% | Jan 2018 | Nil | |
| Bosnia Herzegovina | 17% | Jan 2023 | BAM 50.000 | |
| Georgia | 18% | Oct 2021 | Nil | |
| Iceland | 24% | Nov 2011 | ISK 2 million | |
| Kosovo | 18 | Sep 2015 | Nil | |
| Liechtenstein | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Moldova | 20% | Apr 2020 | Nil | |
| Monaco | 20% | 2015 | Nil | |
| Montenegro | 17% | 2020 | €30,000 | |
| North Macedonia | 18% | Jan 2024 | Nil | |
| Norway | 25% | Jul 2011 | NOK 50,000 | |
| Russia | 16.67% | Jan 2017 | Nil | B2C & B2B |
| Serbia | 20% | Apr 2017 | ||
| Switzerland | 8.1% | Jan 2010 | CHF 100,000 on global income | |
| Turkey | 18% | Jan 2018 | Nil | |
| Ukraine | 20% | Jan 2022 | UAH 1m | |
| UK | 20% | Jan 2015 | Nil |
