Reduced VAT Rate Products/Services

The Ministry of Finance has adopted the

Rulebook on Amendments to the Rulebook on Determining Products and Services Taxed at a Reduced VAT Rate

(“Official Gazette of Montenegro”, No. 028/25 of 19.03.2025).

In the Rulebook on Determining Products and Services Taxed at a Reduced VAT Rate (“Official Gazette of Montenegro”, No. 117/24), the following amendment has been made to Article 4:

Article 4

Medical devices – products surgically implanted into the body, within the meaning of Article 24a paragraph 1 item 3 of the Law, are considered to be:

1. Implants:

   1. Orthopedic implants,

   2. Implants in general and plastic surgery,

   3. Implants in cardiology and cardiac surgery,

   4. Implants in neurology and neurosurgery,

   5. Implants in ophthalmology,

   6. Implants in otorhinolaryngology,

   7. Implants in radiology,

   8. Implants in gynecology,

   9. Implants in dentistry,

   10. Implants in vascular surgery,

   11. Implants in maxillofacial surgery;

2. Patches (replacements for human tissue);

3. Clips;

4. Pudenz valves (pumps);

5. Ventilation tubes;

(The following items have been deleted):
6) Surgical suture material;
7) Probes and tubes;
8) Catheters and drains;
9) Blood bags;
10) Oxygenators.

Article 5 is deleted.

Article 5
Dialysis materials shall be considered:
1) Dialysis machines;
2) Dialyzers;
3) AV line for dialysis;
4) Dialysis solutions;
5) Dialysis needles;
6) Infusion systems;
7) Disinfection agents for machines, materials, skin, and hands;
8) Filters for highly purified water and other filters necessary for dialysis machine operation;
9) Formaldehyde;
10) Tablet salt (NaCl);
11) Bags with solution for peritoneal dialysis;
12) Lines for connecting with empty bags;
13) Intermediate catheters;
14) Clamps;
15) Reinfusion line and liquid;
16) System for circular rinsing of dialyzers.

Amendment to Article 9

Daily and periodical press, within the meaning of Article 24a paragraph 1 item 6 of the Law, shall be considered daily, weekly, and periodical printed media regardless of their publishing frequency, (daily and weekly printed media), in printed and electronic form, as well as online publications.

This rulebook shall enter into force on the eighth day following its publication in the “Official Gazette of Montenegro”.