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Montenegro Tax Information

21% PDV

PDV is 21% standard, 7% for tourism/food. Registration above €30,000. Source: Montenegro Tax Administration.

Freelancer Services to Invoice

  • Hourly consulting
  • Project-based work
  • Retainer agreements
  • Milestone billing
  • Rush/priority fees

Invoice Requirements in Montenegro

PIB number
Business name
Client PIB
Invoice number
PDV breakdown
Total in EUR

Payment Terms

Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

Gotovina15 dana30 danaRok

Payment Methods in Montenegro

Bank TransferCredit CardCash

Freelancer Invoice Tips

  • Always use a unique invoice number
  • Clearly state payment terms upfront
  • Include detailed breakdown of work
  • Add late payment fees
  • Keep copies for tax purposes

Frequently Asked Questions

What tax rate applies to freelancer invoices in Montenegro?

Montenegro has 21% PDV. PDV is 21% standard, 7% for tourism/food. Registration above €30,000. Source: Montenegro Tax Administration.

What payment methods are common for freelancers in Montenegro?

Common payment methods in Montenegro include: Bank Transfer, Credit Card, Cash. Net 14 or Net 30 is standard. Consider 25-50% deposits for larger projects.

What should freelancer invoices include in Montenegro?

Your invoice should include: PIB number, Business name, Client PIB, Invoice number. For freelancer services specifically, also include: Hourly consulting, Project-based work, Retainer agreements.

How do I invoice for hourly freelance work?

List each task with hours worked and hourly rate. Include dates and detailed descriptions.

Should I charge a deposit as a freelancer?

Yes, especially for larger projects. A 25-50% deposit protects you from non-payment.

What PDV rates apply?

Montenegro has 21% standard VAT and 7% reduced rate for tourism, food, and medicines. Exports zero-rated.