Montenegro Public Finance Reform
Background & Context
The Public Financial Resource Centre (PFRC) provided technical assistance to support improvements to Montenegro’s legislative framework on taxation with a particular emphasis on aligning with EU directives.
Key Counterparts
- Montenegrin Ministry of Finance, Tax Administration, and Customs Administration
- Foreign, Commonwealth & Development Office (FCDO)
Objective
This intervention supported amendments to Montenegro’s tax legislation to align it with EU accession requirements under Chapter 16 of the European Commission negotiating chapters.
Approach & Scope of Support
PFRC delivered the intervention through in country as well as remote technical expert support to the Montenegrin Ministry of Finance, Tax Administration, and Customs Administration
The scope of support included:
- Support in drafting of the taxpayer Global Minimum Tax return form and instructions;
- Support in drafting of the exchange of information report form and instructions, for implementation of Directive 2025/872 (DAC 9); and
- Support in drafting revision of draft law transposing the Directive 83/182/EEC – Council Directive of 28 March 1983 on tax exemptions within the Community for certain means of transport temporarily imported into one Member State from another (83/182/EEC).
Outcomes
Through the intervention, the Montenegrin Ministry of Finance, Tax Administration, and Customs Administration developed draft legislation and regulatory instruments that align Montenegro’s tax system with EU requirements.