Montenegro
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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 moreAre vending devices subjects of fiscalization in Montenegro?
Montenegro
Author: Kristina Dosen
A fiscalization system with predefined rules was established in Montenegro a few years ago. The fiscal law and related technical documents contain the main definitions and elements of the fiscalization system. Also, the subject of fiscalization is regulated. Namely, fiscal law must be applied in any business space in retail, which includes all business spaces such as indoor or outdoor spaces, mov... Read more
A fiscalization system with predefined rules was established in Montenegro a few years ago. The fisc... Read more
New document was uploaded: Vending machines - Montenegro
Montenegro
Author: Kristina Dosen
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
The purpose of this document is to provide the most important information in relation to vending mac... Read more
E-invoice in Montenegro-collaboration with Serbia
Montenegro
Author: Kristina Dosen
Montenegro has been working on the e-invoice system. Serbia granted a license for the e-invoice platform to Montenegro as a pioneer in implementing the e-invoice system in the Balkan region. The license is for a centralized platform for sending, receiving, managing, and storing electronic invoices for legal entities and entrepreneurs. The expectation in Montenegro is that the centralized e-invoice... Read more
Montenegro has been working on the e-invoice system. Serbia granted a license for the e-invoice plat... Read more
What are the main regulations for VAT in Montenegro?
Montenegro
Author: Kristina Dosen
The value-added tax in Montenegro is prescribed by the Law on Value-Added Tax. Two positive tax rates of value-added tax are applied, namely the standard rate of 21% and the reduced rate of 7%, as well as the zero rate (0%). But we can say that this area is more regulated than the others because, in a more detailed way, it defines the main requirements and fields that are covered by the VAT. More... Read more
The value-added tax in Montenegro is prescribed by the Law on Value-Added Tax. Two positive tax rate... Read more
New document was uploaded: S4F backoffice installer
S4F backoffice installer is intended for users who are installing the software for the first time. Please make sure to obtain latest version of installer and to apply all subsequent patches that are released subsequently. This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
S4F backoffice installer is intended for users who are installing the software for the first time. P... Read more
What represents receipt verification in the Montenegro fiscalization system?
Montenegro
Author: Kristina Dosen
In accordance with the fiscalization legislation in Montenegro and the online system that has been established, there is a possibility to verify if the receipt is issued in a proper way, or, in other words, to verify its validity. Let's find out how this can be done. This can be performed in two ways: scanning the QR code and entering a special number from the receipt: IKOF or JIKR. Customers can... Read more
In accordance with the fiscalization legislation in Montenegro and the online system that has been e... Read more
Latest document for Montenegro
See moreVending machines - Montenegro
Montenegro
Author: Kristina Dosen
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
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
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
The purpose of this document is to provide the most important information in relation to fiscalizati... Read more
Recorded webinar: New regulations around e-receipts in European countries
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around e-receipts in European countries“. The webinar was held by Mitul Jain, CEO and co-founder at Refive, and Nikolina Basić, Legal Consultant at Fiscal Solutions. This webinar introduces to the specific regulations in various European countries when it comes to e-receipts. Read more
On April 5, 2023, Fiscal Solutions organized a free webinar on the topic of „New regulations around... Read more
Recorded webinar: Meet Fiscal Solutions – What is our core business?
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions – What is our core business?“. The webinar was held by Danilo Krstonijević, Account Manager at Fiscal Solutions. This webinar introduces us as an IT specialist for fiscalization and explains in detail what we do. Read more
On March 15, 2023, Fiscal Solutions organized a free webinar on the topic of „Meet Fiscal Solutions... Read more
Electronic cash register (ENU) and cash register software registration in Montenegro
Montenegro
Author: Kristina Dosen
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
The purpose of this document is to provide the most important information regarding the registration... Read more