Expense management module › Global expense management › Montenegro
Last updated : 11.05.2026
Expense rules in Montenegro.
Montenegro applies VAT at 21%. Advanced EU candidate, de facto eurozone (EUR used).
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1Expense rules & reclaimable VAT
VAT 21% standard, 7% on basic goods. EUR used unilaterally (not officially in eurozone).
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 21% | Deductible | Invoice + PIB |
| Lodging | 7% | Deductible | Reduced rate |
| Alcohol | 21% | Limited | Excluded |
| Fuel | 21% | Deductible | Invoice |
| Transport | 21% | Deductible | Taxi/airfare |
| Gifts | 21% | Non-deductible | Cap |
Receipt
Tax invoice
PIB mandatory
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Invoice |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Invoice |
Tracking
Logbook
Date, distance
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Podgorica | EUR 22 | EUR 85 | EUR 150 |
| Budva | EUR 25 | EUR 100 | EUR 180 |
| Kotor | EUR 22 | EUR 90 | EUR 160 |
| Other | EUR 18 | EUR 70 | EUR 120 |
Currency
EUR
De facto
4Foreign VAT recovery
Residents + reciprocity.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | VAT credit | Monthly | Return |
| Non-residents (reciprocal) | 13th directive | June 30 (year N+1) | Reciprocal countries |
| Other non-residents | None | – | Final cost |
Limitations
5 years
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