Electronic VAT registration

The Ministry of Finance has adopted the Rulebook on Amendments to the Rulebook on the Form and Content of the Application for VAT Registration (Value Added Tax), published in the “Official Gazette of Montenegro”, No. 163/25 of 31 December 2025. This rulebook introduces important changes to the VAT registration procedure, with the aim of further digitalising the tax system and simplifying administrative procedures.

What is the subject of the amendments?

The amendments specify that the application for VAT registration taxpayers must be submitted exclusively electronically, using the electronic services of the Tax Administration. This abolishes the possibility of submitting applications in paper form and introduces a single, digital method of communication with the tax authority.

The electronic method of submitting applications aims to:

• speed up the registration process,
• reduce administrative costs,
• ensure greater legal certainty and transparency of the procedure.

Mandatory documentation accompanying the application

Along with the electronic VAT registration application, the taxpayer is required to submit an authorisation for the person representing them before the tax authority, if the application is not submitted personally. This particularly applies to companies and entrepreneurs who engage accountants, tax advisers, or other authorised persons.

New application form

The rulebook also amends the PR-PDV-1 form, which represents the standardised application for VAT registration. The new form is aligned with electronic submission and adapted to the systems of the Tax Administration.

Termination of validity of previous regulations

On the date this rulebook enters into force, the previous rulebook from 2002 ceases to apply, which further confirms the legislator’s commitment to modernisation and the full digitalisation of tax procedures.

Entry into force and application

The rulebook enters into force on the day of its publication in the “Official Gazette of Montenegro” and will be applied from 1 January 2026. This means that all taxpayers who submit a request for VAT registration after that date will be required to use the electronic services of the Tax Administration.

These amendments represent another step towards a more efficient tax system and require business entities to prepare technically and organisationally in a timely manner for the new method of submitting applications.