121. rulebook on implementation of the law on value added tax

<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX
(2) Delivery of goods executed outside the custom territory of Montenegro to a foreign ordering
party shall be considered as an export delivery.
(3) The foreign ordering party referred to in paragraph 2 of this Article shall be considered to be
a person with a seat or permanent or habitual residence abroad. The foreign ordering party shall
also be a foreign business unit of a domestic person. A domestic business unit of a foreign
person shall not be considered as a foreign ordering party.
(4) The taxpayer shall prove the export of goods by presenting evidence that he himself or other
person on his behalf brought goods out of the Montenegrin customs territory.
(5) The evidence referred to in paragraph 4 of this Article shall be export customs declaration
(ECD), which shall contain, as a minimum, the following elements:
1. name, address, and tax number of the taxpayer (exporter),
2. trading title and quantity of exported goods,
3. place and date of the export customs procedure,
4. certificate issued by a customs office at the border proving that the goods have departed
the customs territory of Montenegro.
(6) Customs declaration for bringing goods into a customs warehouse or free customs zone, in
case when the goods are intended for export pursuant to Article 25 paragraph 3 of the Law, shall
also be used as evidence referred to in paragraph 4 of this Article. In that case the taxpayer
shall be obliged to keep such document together with the export customs declaration
accompanying goods at the occasion of their actual departing the customs territory of
Montenegro. The export declaration alone may not be used for VAT purposes in that event.
(7) Notwithstanding paragraph 5 of this Article, in the event when the taxpayer sends goods by
mail, fast mail or railway, the following shall be used as an evidence of executed delivery:
1. postal declaration, bill of lading or a copy thereof,
2. another document normally used in postal traffic.
(8) The evidence referred to in paragraph 7 of this Article shall contain, as a minimum, the
following details:
1. name and address or company and seat of a person that issued the evidence, and date of
issuance,
2. name and address or company and seat of taxpayer (exporter) and his tax number,
3. normal commercial name and quantity of goods,
4. place and date of issuance of goods, or the place and date when goods have bee
dispatched abroad,
5. name and address or company of the recipient of goods abroad,
6. signature and seal of the issuer.
(9) Executed services that are directly related to dispatching of goods for export (e.g. transport,
loading, trans-shipping, freight forwarding services etc.) shall be considered as services referred
to in Article 25, paragraph 1, item 2) of the Law that are directly related to export or import of
goods pursuant to Article 16, paragraph 2 of the Law.
(10) A contract concluded with the exporter or another person acting on behalf of exporter or a
bill of lading or another document proving that a service has been rendered in relation to
dispatch of goods intended for export shall serve as an evidence that the service referred to in
paragraph 9 of this Article is directly related to export of goods.
(11) In case of the transport of goods to be exported abroad, the part of transport carried out in
Rulebook on Implementation of the Value Added Tax Law
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