As previously reported, Montenegro has introduced several tax law amendments for 2022 that were published in the Official Gazette on 31 December 2021. A further amendment is in relation to the scope of the 7% reduced VAT rate, which has been expanded to include "services for the preparation and serving of food, drinks, and beverages, except alcoholic beverages, carbonated drinks with added sugar, and coffee in catering establishments." While most of the tax law amendments apply from 1 January 2022, this VAT amendment applies from 8 January 2022.