Montenegro
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Subscribe now!Fiscal Law timeline
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 moreHow is the charging of electric vehicles in Montenegro treated from the VAT and fiscalization perspective?
Montenegro
Author: Nikolina Basic
From the fiscalization and VAT perspective, the treatment of service, which includes sales of electricity for electric vehicles in Montenegro, similar to other fiscal countries, is not specifically regulated by precise regulations. It is the subject of the analysis and interpretation of different laws and regulations. The main question is how the chargers are treated to be able to see whether they are subjects of fiscalization. Also, are they or not treated as points of sales, cash registers, fiscal devices, or maybe vending machines? Or fiscalization is not an obligation for e-chargers? Of course, every country has its own rules, and the answer is not simple. Read more
From the fiscalization and VAT perspective, the treatment of service, which includes sales of electr... Read more
A predefined fiscalization requirements for taxpayers in Montenegro
Montenegro
Author: Kristina Dosen
There are a large number of predefined requirements for taxpayers, all obligors of fiscalization requirements in Montenegro. We summarized the main obligations for taxpayers as follows: Be a registered business subject. Acquire a digital certificate for the signing of transactions. Have a POS able to support digital certificates and SW for fiscalization. Install the certificate on the POS. S... Read more
There are a large number of predefined requirements for taxpayers, all obligors of fiscalization req... Read more
New document was uploaded: 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. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Potential problems when it comes to processing the fiscal receipt in accordance with the fiscalization procedure in Montenegro
Montenegro
Author: Kristina Dosen
Will tax authorities notify a taxpayer if there are some problems in processing the fiscal receipt in accordance with the fiscalization procedure? The fiscal system in Montenegro has been regulated via different regulations. If the fiscal receipt is not signed with a valid certificate or if it is not issued via the prescribed form and structure, the tax authority will notify the taxpayer via a sp... Read more
Will tax authorities notify a taxpayer if there are some problems in processing the fiscal receipt i... Read more
New document was uploaded: Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
Specific rules related to the issuing of corrective receipts for fiscalization in Montenegro
Montenegro
Author: Kristina Dosen
The fiscalization system in Montenegro recognises 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. Read more
The fiscalization system in Montenegro recognises and supports several types of receipts. One of the... Read more
Latest document for Montenegro
See moreS4F 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. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
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: Serbia Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Overview of fiscalization in European countries
This document contains an overview of the presence of fiscalization and its types in all European countries. Read more
This document contains an overview of the presence of fiscalization and its types in all European co... Read more
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. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
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: Republic of Srpska. Read more
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intende... Read more
Digital Product Passport
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in the European Union’s commitment to a circular economy. The purpose of this document is to provide you with a necessary overview of the upcoming Digital Product Passport requirements set to be implemented by the European Union. Read more
Do you even know what DPP is? Digital Product Passports (DPP) are set to play a crucial role in th... Read more