Generally, a business will be entitled to claim a Montenegro VAT refund if it is not registered for Montenegro VAT (and thus does not have a VAT number in Montenegro) and does not make taxable supplies that would be subject to Montenegro VAT.

The following documents would need to be included in a Montenegro VAT refund application: invoices for which a refund is requested, valid tax certificate, completed claim form and documents relating to the entity’s appointed agent (if applicable – for example if the business appointed VAT IT to submit the VAT refund application on its behalf).

In addition to the standard Montenegro VAT rate, there are also reduced Montenegro VAT rates of 7% and 15%. The expenses that can be claimed in a Montenegro VAT refund are generally only subject to the standard Montenegro VAT rate.

A Montenegro VAT refund application should be submitted in hard-copy format to the Montenegro VAT Authority.

If an invoice contains errors it is typically not eligible for inclusion in a Montenegro VAT refund claim. The entity would need to reach out to the supplier to have the invoice corrected in order for the corrected invoice to be included in a Montenegro VAT refund. This is something that VAT IT can assist with.

No, the Montenegro VAT Authority requires original hard-copy invoices to be submitted as part of a Montenegro VAT refund claim.