Notes
- VAT on services of foreign persons goes to a separate account, 820-15112-21.
Sources
Data checked 10/2026. Compare it with your decision or bill before paying.
Payment order for VAT (PDV)
VAT goes to the account of the Revenue and Customs Administration. The reference is the taxpayer PIB and the code of the municipality of the seat.
Credit: model 18, then the PIB (companies) or JMB (individuals), a dash and the municipality code. Debit: the tax period, e.g. IX/2026.
PIB has 8 digits (companies), JMB 13 (individuals)
Click a field on the order and type
Preview
Check these fields
- : Enter the payer's name and address
Account and IBAN check
Bank and state account codes
| 510 | Crnogorska komercijalna banka (CKB) |
| 520 | Hipotekarna banka |
| 530 | NLB Banka |
| 535 | Prva banka Crne Gore |
| 540 | Erste Bank |
| 555 | Addiko Bank |
| 560 | Universal Capital Bank |
| 565 | Lovćen banka |
| 570 | Zapad banka |
| 575 | Ziraat Bank Montenegro |
| 580 | Adriatic Bank |
| 805 | Uprava prihoda i carina (carinski prihodi) |
| 820 | Uprava prihoda i carina (porezi i doprinosi) |
| 825 | Ministarstvo unutrašnjih poslova |
| 832 | Centralni račun državnog trezora |
| 840 | Uprava policije |
| 907 | Centralna banka Crne Gore |