In light of the new developments related to the Covid-19
pandemic and the preservation of economic activity, Montenegro has
introduced new amendments to the Law on Value Added Tax,
specifically for services of preparation and serving of food and
beverages (with certain exemptions) in catering facilities. The
cited provision will apply from August 4, 2020 to August 31,
2021.
The purpose of the amendments is to allow for reduced taxation
at a rate of 7% for the preparation and serving of the above
categories (except alcoholic beverages) in catering facilities,
such as hotels, resorts and similar facilities for short stays,
camps and other accommodation, restaurants, mobile catering
facilities, and other catering facilities.
