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On January 1st, 2021, Montenegro switched from a hardware-based to a software-based fiscalization system. After the expiry of the grace period, all taxpayers in Montenegro became obliged to establish a real-time electronic fiscalization system on June 1st, 2021.
Montenegro
In 2021, The Law on fiscalization in the turnover of goods and services went fully into effect, obliging taxpayers to switch to the use of electronic cash registers (ENUs) for recording transactions and reporting them to the Tax Authorities in real-time. ENU is a hardware device of a taxpayer’s choice and it has installed software that supports creation and exchange of fiscal data with the Tax Authorities, via the fiscal service.
Type of fiscalization: Software
Latest news for Montenegro
See moreWhat are the benefits of the introduction of fiscalization in Montenegro?
The introduction of the electronic fiscalization system in Montenegro provides a number of positive effects, including an increase in public revenues, the suppression of the gray economy, the transparency of the tax system, and inspection supervision. The study, prepared by an external consultant, showed that the introduction of this system and the provision of data in real time will contribute to... Read more
What are the benefits of the introductio...
The introduction of the electronic fiscalization system in Montenegro provides a number of positive... Read more
VAT changes in Montenegro from 2024
The Revenue and Customs Administration reminds taxpayers of the provisions of the Law on Value Added Tax, the delayed application of which begins on January 1, 2024, and which provides that the turnover of food and clearly specified types of drinks in catering establishments categorized as restaurants and catering establishments be subject to a reduced VAT rate of 7%. The Law on Value Added Tax cl... Read more
VAT changes in Montenegro from 2024
The Revenue and Customs Administration reminds taxpayers of the provisions of the Law on Value Added... Read more
New document was uploaded: Recorded webinar: It’s time to grow together
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features.You can down... Read more
New document was uploaded: Recorded webi...
In this discussion, we have introduced our new partner program and what is essential for internation... Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Croatia. Read more
New document was uploaded: S4F backoffic...
A payment mistake on the receipt in Montenegro?
Are you familiar with the fact that it needs to be performed when there is a payment mistake on the receipt in Montenegro? Here's a more in-depth look at the subject. Read more
A payment mistake on the receipt in Mont...
Are you familiar with the fact that it needs to be performed when there is a payment mistake on the... Read more
What is the corrective receipt for fiscalization in Montenegro?
The fiscalization system in Montenegro recognizes and supports several types of receipts. One of them is a corrective receipt. A corrective receipt is used to perform subsequent corrections to the already fiscalized receipts and send these corrections to the tax authorities. According to the functional specification of the fiscal service, corrections to the fiscalized receipts can be made for what... Read more
What is the corrective receipt for fisca...
The fiscalization system in Montenegro recognizes and supports several types of receipts. One of the... Read more
Latest document for Montenegro
See moreRecorded webinar: It’s time to grow together
In this discussion, we have introduced our new partner program and what is essential for international growth, while dealing with topics such as - Success factors for POS applications - What does globalization mean? - How to grow globally? Furthermore, we presented benefits for our partners. Last but not least, we presented our fiscal cloud architecture and its important features. Read more
Recorded webinar: It’s time to grow toge...
In this discussion, we have introduced our new partner program and what is essential for internation... Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: Croatia. Read more
S4F backoffice patch
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). For each patch it is specified for which countries it is released for and with this information and with information from release notes user should prioritize the installation of the patch if S4F Backoffice is used in specified countries. Even though the patch may be prioritized for specified countries please make sure to install all patches sequentially, including the previous ones (if any) even if they are not related to used countries. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Please note that this patch contains changes for following country: France, Montenegro. Read more
S4F backoffice patch
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Vending machines - Montenegro
The purpose of this document is to provide the most important information in relation to vending machines for the fiscalization perspective in Montenegro. The document itself will include all relevant information for the operation of the vending machines, with an explanation how they are regulated in Montenegro, and are they subjects of fiscalization. Read more
Vending machines - Montenegro
The purpose of this document is to provide the most important information in relation to vending mac... Read more
Overview of the e-invoicing systems in Europe
This document represents an introduction to the types of e-invoicing models in European countries as well as the key conclusions made during this research. Read more
Overview of the e-invoicing systems in E...
This document represents an introduction to the types of e-invoicing models in European countries as... Read more
Fiscal law comparison between countries Montenegro and Albania
The purpose of this document is to provide the most important information in relation to fiscalization in Montenegro and Albania, with an accent on the comparison between these countries. Read more
Fiscal law comparison between countries...
The purpose of this document is to provide the most important information in relation to fiscalizati... Read more