Still no answer as to how "Vesuvius" was the only one paying taxes

Revenue and Customs Administration (UPC) and Ministry of Finance have not yet determined whether operators of games of chance should pay value added tax (VAT) on imported services.

Company "Vesuvius” was the only organizer of games of chance that had regularly paid this tax for years, for which it paid over three million euros to the state budget in the past six years. That "Vesuvius" is the only one paying this tax was accidentally discovered by the tax authorities at the end of last year when they analyzed the work of the organizer due to the preparation of the new law on games of chance.

After that, "Vesuvius" sent letters to the Ministry of Finance and UPC in which they asked for an explanation and an answer as to whether they should continue to pay tax on these services, when no one else from their competition is already paying it.

This company then told "Vijesta" that they will continue to pay VAT on imported services as before, but that they are looking for answers from the authorities, which they have not yet received.

Last week, "Vijesti" asked the UPC whether they determined whether "Vesuv" had an obligation to pay VAT on so-called import invoices, given that it was the only one of all organizers to pay it, or whether such an obligation would now exist for all organizers of games of chance.

"The aforementioned organizer of games of chance is undergoing inspection, so the requested information will be submitted after the completion of the inspection process, with a note that the application of legal regulations will be uniform for all organizers of games of chance," announced the UPC.

The Ministry of Finance said that UPC is competent to determine whether there is a tax liability.

Organizers of games of chance are not liable to collect VAT because it is not calculated on payments for games of chance, but they pay VAT on the services and goods they buy. However, here the location of the performed turnover of the service is disputed, because organizers of games of chance from abroad "buy" quotas and information services to support their platforms for organizing games of chance.

"We have never dealt with others, but this information is useful to us because there are permanent attempts by some organizers to present themselves as protectors of proper business in our industry by blaming others. As long-term leaders on the Montenegrin market with the largest number of employees and the largest paid concessions and taxes, we are aware that there will always be such activities that originate from the competition. It is up to us to continue to be the best according to all legal and business standards and achieve lower success", said the director of marketing and corporate communications at "Vesuvius" to "Vijesta" at the beginning of April. Lena Boskovic.

At the time, the UPC told "Vijesta" that by amending the VAT Law, at the end of December, a new law was introduced so that the place of supply of services is considered to be Montenegro if the services are provided outside of Montenegro, but are actually used in Montenegro.

"Vijesti" could not get a comment from the professional public, but unofficially the most common position was that VAT cannot be calculated on this type of imported services.