In accordance with the Law on ratification of Framework agreement between the Government of Republic of Serbia and the Commission of the European Communities on the rules for co-operation concerning EC financial assistance to Montenegro under the Instrument for pre-accession assistance (IPA), Community financed contracts for services, supplies or works carried out by contractors registered in Republic of Serbia or Montenegro shall be exempted from VAT for services rendered, goods supplied and/or works executed by them under EC contracts.
VAT exemption procedure for beneficiaries in Montenegro is on the following link: Instruction and template for VAT exemption
VAT exemption procedure for beneficiaries in Republic of Serbia is on the following link: Instruction and template for VAT exemption