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Legal changes

Chamber of Commerce Membership Fee ’26

Membership fee to the Chamber of Commerce of Montenegro for 2026: rate 0.27% and new calculation rules The Assembly of the…

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Legal changes

Interest Rate Between Related Parties

Interest rate for transactions between related parties in 2026 amounts to 4.97% The Ministry of Finance has adopted the Rulebook…

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Legal changes

Implementation of the VAT Law

Amendments to the Rulebook on the Implementation of the VAT Law: new rules for invoicing and taxpayer registration The Ministry…

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Legal changes

New classification of activities

New classification of activities in Montenegro: KD 2025 adopted The Government of Montenegro has adopted the Regulation on…

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Legal changes

Default Interest Rate for Jan – Jun 2026

Default Interest Rate in Montenegro for January – June 2026 is 10.15% The Vice Governor of the Central Bank of Montenegro…

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Legal changes

Changes to Excise Duty Refunds

Two important notices relating to the amendments to the Excise Duties Act (“Official Gazette of Montenegro”, No. 160/25)…

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Legal changes

Deadline for Using Tax Credit

Amendments to the Law on Tax Administration The Parliament of Montenegro adopted the Law on Amendments to the Law on Tax…

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Legal changes

Excise rates on tobacco products

Notice for excise taxpayers: inventory of stocks due to the change in excise rates as of 1 January 2026 An important notice…

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Legal changes

Excise Duty Law

Amendments to the Excise Duties Law: introduction of excise duty on nicotine pouches as of 2026 By the Law on Amendments…

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