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 moreMontenegro will introduce a law on cryptocurrency.
The Europe Now Movement (Pokret Evropa Sad) has announced that it will work with the world's biggest experts in the field of cyber security on a law that will protect the citizens of Montenegro and their capital from potential fraud in the crypto world. The president of the Europe Now Movement said that digital scams like Cheil Worldwide, Bitconnect, and more recently Terra were only stopped when... Read more
The Europe Now Movement (Pokret Evropa Sad) has announced that it will work with the world's biggest... Read more
The union of free trade unions in Montenegro urges support for non-working Sundays amidst a debate over a law amendment.
Montenegro
Author: Kristina Dosen
The Union of Free Trade Unions (USSCG) has expressed its support for certain parliamentary clubs that have announced their opposition to the proposed amendment of the Law on Internal Trade before receiving the compromise proposal from social partners. The USSCG clarifies that the proposal does not seek the abolition of non-working Sundays but rather a temporary exception during certain seasons. US... Read more
The Union of Free Trade Unions (USSCG) has expressed its support for certain parliamentary clubs tha... Read more
Abolition of the non-working Sunday during the summer and winter holiday seasons in Montenegro
Montenegro
Author: Kristina Dosen
The Montenegrin social partners have recommended amendments to the Law on Internal Trade to the Ministry of Economic Development and Tourism, which would allow for the abolishment of non-working Sundays during the summer and winter seasons for 2023–24. The Ministry has stated that they will accept what the unions and employers agree on. The Social Council, consisting of representatives from trade... Read more
The Montenegrin social partners have recommended amendments to the Law on Internal Trade to the Mini... Read more
New document was uploaded: 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
Draft for a Law on Amendments to the Law on Value Added Tax in Montenegro
Montenegro
Author: Kristina Dosen
The draft for a law on amendments to the law on value added tax will be on the agenda for the 72nd session of the Legislative Committee of the Parliament of Montenegro, which is to be held on March 23, 2023. However, the draft contains only minor changes to the already existing law on VAT. Read more
The draft for a law on amendments to the law on value added tax will be on the agenda for the 72nd s... Read more
New document was uploaded: 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
Latest document for Montenegro
See moreRecorded 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
E-receipts - Montenegro
Montenegro
Author: Kristina Dosen
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
The purpose of this document is to provide the most important information regarding the issuance of... Read more
Receipt examples – Montenegro
Montenegro
Author: Kristina Dosen
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
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
The purpose of this document is to compare the treatment of Advance payment receipts in Albanian and... Read more