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The question arises as to how the effects of introducing VAT on the entire value of these shipments, which will be implemented starting on January 1, and which is envisaged by the Fiscal Strategy as one of the compensatory measures due to the reduction in PIO contributions due to the increase in the minimum wage, will be measured.

Thus, from the first day of 2025, the provision according to which shipments worth up to 75 euros were not subject to taxation will cease to apply. The Customs Office adds that the regulations regarding the payment of customs duties have remained unchanged, i.e. they will be paid for shipments whose value exceeds 150 euros.

When asked by Pobjeda whether the basis for calculating VAT will also include the costs of delivering goods, i.e. postage, the Customs Office answers in the affirmative.

The Customs Office will carry out the procedure on the same or possibly the next day, if all necessary documents and evidence on the type, quantity and value of the goods are attached and if they arrived during the working hours of the customs office.

VAT collection will, they say, take place through postal operators, who will collect this amount from the recipients of the shipment upon delivery to their home address.

See the full text: HERE

Source: DCM/ Montenegro

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