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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 moreMontenegro introduces a reduced VAT rate on baby diapers, feminine hygiene products, and solar panels

On December 16, 2022, Montenegro published an amendment law in the Official Gazette of Montenegro that introduces a reduction in the VAT rate on baby diapers and feminine hygiene products from 21% to 7%. In terms of the VAT reduction on solar panels, the Montenegrin Parliament adopted it somewhat earlier through amendments to the Law on Value-Added Tax and the Law on Planning and Construction. &n... Read more

Montenegro introduces a reduced VAT rate...

On December 16, 2022, Montenegro published an amendment law in the Official Gazette of Montenegro th... Read more
Specifics regarding the issuance of summary receipts in Montenegro

The Montenegrin fiscalization system recognizes a specific type of receipt called the "summary receipt." This type of receipt is essentially a document generated on top of the receipts issued per individual transaction, and it serves the purpose of informing the buyer before they make a purchasing decision about the total amounts due in a given time frame. Read more

Specifics regarding the issuance of summ...

The Montenegrin fiscalization system recognizes a specific type of receipt called the "summary recei... Read more
The re-authorization of transactions after 48 hours in Montenegro

Are you familiar with the procedure of re-authorizing transactions after 48 hours? More details are as follows. Read more

The re-authorization of transactions aft...

Are you familiar with the procedure of re-authorizing transactions after 48 hours? More details ar... Read more
New document was uploaded: Electronic cash register (ENU) and cash register software registration in Montenegro

The purpose of this document is to provide the most important information regarding the registration processes that need to take place before taxpayers of fiscalization are allowed to perform business activities and issue receipts for the delivery of goods and provision of services in Montenegro. Read more

New document was uploaded: Electronic ca...

The purpose of this document is to provide the most important information regarding the registration... Read more
The mandatory elements on receipts in Montenegro

Do you know if the name or a sign of the cashier is mandatory to be on the receipt in Montenegro? More details are as follows. Read more

The mandatory elements on receipts in Mo...

Do you know if the name or a sign of the cashier is mandatory to be on the receipt in Montenegro? M... Read more
Government IT structure in Montenegro is repaired after a cyberattack

Fiscalization system is back in order! After suffering a cyberattack on August 22nd, Montenegrin Government has finally managed to repair parts of its IT structure. Although the infrastructure is not yet back to fully functioning as it did before the cyber attack, electronic communication has been established in the state administration bodies that are users of the http://gov.me domain, as well a... Read more

Government IT structure in Montenegro is...

Fiscalization system is back in order! After suffering a cyberattack on August 22nd, Montenegrin Go... Read more
Latest document for Montenegro
See moreElectronic cash register (ENU) and cash register software registration in Montenegro

The purpose of this document is to provide the most important information regarding the registration processes that need to take place before taxpayers of fiscalization are allowed to perform business activities and issue receipts for the delivery of goods and provision of services in Montenegro. Read more
Electronic cash register (ENU) and cash...

The purpose of this document is to provide the most important information regarding the registration... Read more
E-receipts - Montenegro

The purpose of this document is to provide the most important information regarding the issuance of the e-receipt in Montenegro and which conditions must be met for a receipt to be considered an e-receipt. Read more
E-receipts - Montenegro

The purpose of this document is to provide the most important information regarding the issuance of... Read more
Receipt examples – Montenegro

This document enables you to see and analyze printouts of an important document under the fiscalization rules that apply in Montenegro. For example, you’ll be able to find all the details of a sales receipt or refund. Read more
Receipt examples – Montenegro

This document enables you to see and analyze printouts of an important document under the fiscalizat... Read more
Advance Payment Receipts – Albania vs Montenegro
The purpose of this document is to compare the treatment of Advance payment receipts in Albanian and Montenegrin fiscalization systems and spot the differences in the fiscal device that is used for issuing them, the options for issuing, the steps necessary to take, as well as the layout of both the advance payment receipt and the final receipt closing the advance payment. Read more
Advance Payment Receipts – Albania vs Mo...
The purpose of this document is to compare the treatment of Advance payment receipts in Albanian and... Read more
Fiscalization of corrective receipts in Montenegro

The purpose of this document is to provide information about Corrective receipts in Montenegro according to the fiscal laws and Functional and Technical specifications. Read more
Fiscalization of corrective receipts in...

The purpose of this document is to provide information about Corrective receipts in Montenegro accor... Read more
Important characteristics of the fiscalization system – Montenegro

This valuable document is a YES/NO- based analysis that represents the general fiscal requirements in Montenegro It addresses the main characteristics of the elements necessary for successful fiscalization with useful comments. For example: - POS system - Receipts - Receipt elements - Receipt types - Vouchers Please be free to download the document we have carefully prepared for you. Read more
Important characteristics of the fiscali...

This valuable document is a YES/NO- based analysis that represents the general fiscal requirements i... Read more