NOTICE
Tax Administration of Montenegro issues a public call and reminds taxpayers on the option of flat-rate taxation, pursuant to Article 49 of the Law on personal income tax and Article 7 of the Rulebook on flat-rate taxation of self-employment income.
All taxpayers starting up a business, envisaging that their annual turnover will not exceed 18.000,00€, as well as taxpayers whose turnover realised in this year did not exceed 18.000,00€, may, upon personal request, register for flat rate taxation.
The request for flat-rate taxation of self-employment income shall be submmitted to the competent tax authority in the prescribed form (ZPO) no later than December 31 for the following year.
The ZPO form can be obtained free of charge in Tax Administration regional offices.
Contact the Tax Administration Call Center 19707 every workday from 8 a.m. to 4 p.m. for additional information.
www.poreskauprava.gov.me