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

<strong>121.</strong> RULEBOOK ON IMPLEMENTATION OF THE LAW ON VALUE ADDED TAX
(7) On the back of the claim, the claimant himself shall specify the invoices on the basis of which
he claims VAT refund.
(8) The claim for VAT refund may be submitted by the representative of the taxable person in his
stead, with the enclosed authorization issued by the taxable person.
(9) The representative of the taxable person must be a domestic taxable person.
Article 112
(claim for refund)
(1) The claimant for VAT refund shall have the right to refund of input VAT that he has been
charged on the basis of the supply of goods or services performed by taxable persons in
Montenegro, or which was charged upon the import of goods to Montenegro. The claimant may
submit the claim for VAT refund covering not less than six months and not more than a calendar
year.
(2) Notwithstanding the previous paragraph, the claim for a VAT refund may be submitted for a
period less than six months if the period in question covers remaining months of a calendar year
(e.g. months of November and December).
(3) Enclosed with the filled in claim, the claimant must submit: invoices and the originals of the
relevant documentation on imports as well as a confirmation note issued by the foreign tax
authority stating that the taxable person concerned is a VAT taxable person in the relevant foreign
country (the confirmation note may not be older than six months).
(4) The claimant must confirm in his claim that:
1. in Montenegro, in the period covered by the claim, he has not carried out any taxable
transactions in goods or services, apart from services in relation to the import of goods in
connection with item 2 of the second paragraph of Article 22 of the Law, services in
relation to imports in accordance with Article 25 of the Law and imports in accordance
with Article 30 of the Law, as well as services on which VAT must be paid by the person
for whom the services were performed;
2. the given information is true;
3. he shall return any amount of VAT received by mistake.
(5) The claim for a VAT refund shall be submitted to the responsible tax authority (Branch Office
in Podgorica) not later than six months of the end of the calendar year in which VAT was
calculated.
Article 113
(refund limitation)
1) The claim for a VAT refund may be submitted only for the amounts exceeding €300, except for
the case referred to in Article 112 paragraph 2 of this Rulebook, where the amount may not be
less than €100.
2) Enclosed with the claim, original invoices containing all the information referred to in Article 32
of the Law shall be submitted.
Rulebook on Implementation of the Value Added Tax Law
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