The Montenegrin Parliament has approved various tax law amendments for 2025 that were published in the Official Gazette in September 2024. Several of the main measures are in relation to VAT, summarized as follows:

• A new reduced VAT rate of 15% is introduced, along with the revision of the scope of supplies subject to the reduced VAT rate of 7%:
  • the scope of supplies subject to the 7% rate inc…