A taxpayer without registered offices in Montenegro has the right to a refund of input VAT that was calculated for supply of goods and services by taxpayers registered in Montenegro or input VAT calculated with respect to import of goods into Montenegro.

Montenegrin VAT can be refunded under certain conditions, among others, when the taxpayer did not perform any supply of goods and services in Montenegro during the time period for which the refund is granted.

The taxpayer can submit the request for VAT refund for a time period from 6 months to one year, except if the request is for the rest of the calendar year (e.g. November and December of the calendar year).

The minimum limit for Montenegrin claims is EUR 300, except if the request is submitted for a time period shorter than 6 months, in which case the minimum amount of the refund is EUR 100.

The deadline for submission of the refund request to the Tax Authorities is six months from the end of the calendar year in which the VAT was calculated.

KPMG support

KPMG can assist you at each step of the VAT refund process, namely:
‒ review of the fulfilment of conditions for a VAT refund,
‒ preparation and submission of a VAT refund request and
   supporting documentation,
‒ communication and follow up with the Tax Authorities.

KPMG Tax & Legal Department

KPMG d.o.o. Beograd
Kraljice Natalije 11
Belgrade, Serbia

Office: +381 11 20 50 500

tax@kpmg.rs