Montenegro has introduced VAT relief in response to the COVID-19 pandemic through an amendment law to the VAT Law, which was published in the Official Gazette and entered into force on 4 August 2020.
The amendment law includes the extension of the reduced 7% VAT rate for accommodation to cover "tourist apartments" with effect from 4 August 2020. The scope of the 7% VAT rate is also amended to include the preparation and serving of food and beverages, other than alcoholic beverages, carbonate…