Is there tax-free shopping in Montenegro, and how much do you get back? Yes. A visitor without residence in Montenegro gets back the VAT on goods taken out of the country if a receipt, or several from the same shop on the same day, is over 100 euros. On goods taxed at 21% the refund is 17.36% of the price. You need a PDV-PP form stamped at the border, returned to the shop within 6 months.
The refund is set by Article 52 of the Law on Value Added Tax and Articles 115 to 119 of the rulebook on its application, and the Tax Administration has described the procedure in its published practice. Unlike in many EU countries, there is no refund agency at the airport: the shop that sold you the goods pays the VAT back.
Who can claim?
| Condition | Rule |
| Buyer | A private person with neither permanent nor temporary residence in Montenegro |
| Goods | Goods bought in Montenegro and taken out of the country in personal luggage, including spare parts fitted to a foreign-registered car, boat or aircraft during repairs |
| Minimum | More than 100 euros on one receipt, or on several receipts issued by the same shop on the same day |
| Deadline | The stamped form must reach the shop within 6 months of the date of the receipt |
Residents of Montenegro, including foreigners with a residence permit, cannot claim. Services are not covered: a hotel bill, a restaurant meal or a car rental stays taxed.
How much do you get back?
The price in a Montenegrin shop already includes VAT, so the refund is the VAT share of the price, not 21% of it.
| VAT rate | Share of the price refunded | Receipt of 101 € | Receipt of 300 € | Receipt of 1,200 € |
| 21%, most goods | 17.36% | 17.53 € | 52.07 € | 208.26 € |
| 7%, for example textbooks, medicines and basic foodstuffs | 6.54% | 6.61 € | 19.63 € | 78.50 € |
A receipt of exactly 100 euros does not qualify: the law requires more than 100 euros.
How does it work, step by step?
- In the shop. You pay the full price and ask for a PDV-PP form. The shop fills it in with the price, the amount without VAT, the rate and the VAT to be refunded, and gives you the original and one copy together with the receipt. Keep your passport handy: the details must match.
- At the border. Before you leave Montenegro, show the goods, the receipt and the form to customs. The officer stamps and signs the form and the receipt and writes in the date the goods left the country. Do this before check-in if you fly, because customs must see the goods.
- After the trip. Send the stamped original form to the shop, in person or by post, within 6 months of the date of the receipt. If you send it by post, add the bank account to which the VAT should be paid.
- The refund. The shop checks the documents and pays the VAT back in euros: in cash immediately, or by bank transfer within 15 days of receiving your request. It does not refund at the moment of purchase, only after it receives the stamped form.
What goes wrong most often?
- The receipt is under 100 euros, or split over two days.
- The form was not stamped at the border, which cannot be fixed afterwards.
- The form reached the shop after the 6 months.
- The buyer has residence in Montenegro.
Ask for the form before you pay, because smaller shops may not be used to the procedure. If a device later breaks, repair shops can be found through Glatko's electronics repair services. Your rights when a product is faulty, including warranty claims, are set out in our guide to consumer complaints and warranties, and what you may bring into Montenegro without paying duty is in our guide to customs on parcels and luggage.
What about businesses and the future?
A foreign company that paid VAT in Montenegro on business costs does not use the PDV-PP form but a separate refund procedure, explained by RoNa Legal in its guide to VAT refunds for foreign businesses. A new Law on Value Added Tax, published in the Official Gazette of Montenegro 104/2026, will only apply from the day Montenegro joins the European Union; until then the rules above apply.
Frequently asked questions
Is there tax free in Montenegro? Yes. Visitors without residence can get back the VAT on goods they take out of Montenegro if the receipt is over 100 euros.
What percentage do you get back? 17.36% of the price for goods taxed at 21%, and 6.54% for goods taxed at 7%.
What is the minimum purchase for tax free in Montenegro? More than 100 euros on one receipt, or on several receipts from the same shop on the same day.
Where do I get the form stamped? At customs when you leave Montenegro, with the goods, the receipt and the PDV-PP form.
How long do I have to claim the refund? 6 months from the date of the receipt; the stamped form must reach the shop by then.
Can foreigners living in Montenegro claim tax free? No. Anyone with temporary or permanent residence in Montenegro is excluded.
Sources
The refund is governed by Article 52 of the Law on Value Added Tax (Official Gazette of the Republic of Montenegro 65/2001 as amended) and Articles 115 to 119 of the rulebook on its application; the procedure, the 100 euro condition and the refund deadlines are set out in the Tax Administration's opinion on VAT refunds in passenger traffic, published by the government in its collection of VAT opinions. The PDV-PP form can be downloaded from the Revenue and Customs Administration's website. VAT rates are those of the law as amended by Official Gazette of Montenegro 94/2024, applied from 1 January 2025. The rules were checked on 25 September 2026. Fijaka is a classifieds platform and does not give tax advice; ask the shop about its procedure before you pay.