Montenegro adopts a new consolidated VAT Law, repealing 19 amending laws
- Jurisdiction
- 🇲🇪 Montenegro
- Tax
- VAT
- Change type
- Update
- Status
- In force
- Impact
- Action required
- Announced
- 17 July 2026
- Effective
- 25 July 2026
- Instrument
- ME-LAW-VAT-104-2026
- Authority
- Službeni list Crne Gore (Official Gazette of Montenegro)
- Systems
- ERP, Tax engine, Invoicing, Reporting
- Verified
- Fetched from official source · high confidence
Anyone relying on Montenegro's previous VAT Law by article number — that instrument, its implementing Rulebook, and the 19 laws that amended it are all repealed and replaced by this single consolidated statute.
Re-base any Montenegrin VAT analysis on the consolidated Law published at Official Gazette 104/2026 — the previous VAT Law's Rulebook and its eighteen amending laws no longer apply.
ERPTax engineInvoicingReporting
Montenegro's Parliament adopted a new Law on Value Added Tax (Zakon o porezu na dodatu vrijednost), published in the Official Gazette of Montenegro No. 104/2026 (registry number 1865) on 17 July 2026 and in force from 25 July 2026. The gazette record lists the new Law as repealing the Rulebook on the application of the previous Law on Value Added Tax together with the nineteen laws that had amended that previous Law, replacing them with a single consolidated statute.
What changed in detail
Montenegro’s Parliament adopted a new Law on Value Added Tax (Zakon o porezu na dodatu vrijednost), published in the Official Gazette of Montenegro No. 104/2026 (registry number 1865) on 17 July 2026 and in force from 25 July 2026. The gazette record lists the new Law as repealing the Rulebook implementing the previous VAT Law together with the 19 laws that had amended that previous Law, replacing all of them with a single consolidated statute.
What it means
This is a recodification, not an amendment — every article-number citation to Montenegro’s old VAT Law now points at a repealed instrument, including citations sitting in older advisory notes, templates or internal compliance documentation. Re-base any Montenegrin VAT reference material on the Gazette 104/2026 text before relying on an article number dated before 25 July 2026.
Proof
Zakon o porezu na dodatu vrijednost* Status: Važeći Izdanje: Službeni list Crne Gore, broj 104/2026 Registarski broj: 1865 Matični broj: 0/104/2026/1865 Donosilac propisa: Skupština Crne Gore Vrsta propisa: Zakon Datum objavljivanja: 17.07.2026. Stupio na snagu: 25.07.2026.Law on Value Added Tax* Status: In force Issue: Official Gazette of Montenegro, No. 104/2026 Registry number: 1865 Register (matični) number: 0/104/2026/1865 Issuing body: Parliament of Montenegro Type of instrument: Law Date of publication: 17.07.2026. Entered into force: 25.07.2026.
Source snapshot of the official page. Open full size ↗Archived from the official distribution · Zakon o porezu na dodatu vrijednost · Sl. list CG 104/2026, reg. 1865, in force 25.07.2026 · www.sluzbenilist.me