Montenegro 21% VAT 2018
The VAT law in Montenegro has been updated by the parliament to include a rise in the VAT rate from 19% to 21%. The change will come into effect on 1 January 2018.
The place of supply rules for services have also been changed on B2B supplies has been changed from the location of the supplier to that of the customer. For B2C services, the location of supply will remain the location of the supplier.
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