Key documents
General
iThe General section provides a high-level overview of fiscalization and retail compliance requirements in each country. It may include country information, type of fiscalization model, main obligations and practical compliance context. This section helps users quickly understand how the country’s fiscal system works.
Legal
iThe Legal section covers the rules and official information needed to understand fiscalization and related compliance obligations in each country. It includes official laws, draft regulations, tax authority guidance, public consultations, legal interpretations, and updates on upcoming regulatory changes. This section helps users identify the legal basis of each requirement and follow the regulatory context behind fiscal, e-invoicing, e-reporting and retail compliance obligations.
Technical
iThe Technical section provides practical information on how fiscal, e-invoicing, e-reporting and other compliance requirements apply to POS, ERP, middleware and other business systems. This section may include details on technical integrations, data formats, communication with tax authorities, fiscal devices, electronic documents, archiving, offline mode, certification and mandatory system functionalities. Its purpose is to give users clear and implementation-oriented guidance for operation in a specific country.
Last news published on: 03.08.2026 | News: 123
Last document published on: 04.05.2026 | Documents: 27
Highlight
Montenegro introduced online fiscalization system in 2019. Fiscal regulation requires fiscalization subjects to be registered businesses that issue receipts using POS systems capable of digital certificate–based signing and internet communication, with each receipt transmitted in real time to the government server for authorization and assignment of a JIKR. The currency in Montenegro is the euro.
Montenegro
There is no requirement for POS application certification or fiscal device certification; however, mandatory electronic communication with the Tax Authority is required.
Type of fiscalization: Online
Latest news for Montenegro
See moreMontenegro Enacts Major Tax Law Reform Package in Alignment with EU Standards
Montenegro
Author: Ljubica Blagojević
Montenegro's new tax laws, published on July 17, 2026, include a VAT Law aligning with EU rules, legislation on VAT fraud, and amendments to various tax laws, all aiming for EU membership readiness and improved tax cooperation. Montenegro published several new and amended tax laws in Official Gazette No. 104/26 on July 17, 2026, with the new Value Added Tax Law representing one of the most signifi... Read more
Montenegro
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03.08.2026.
08:29H
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Author: Ljubica Blagojević
New webinar was uploaded: Recorded webinar: Evolution of Fiscalization:From fiscal printers to real-time data platforms
Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more
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Already subscriber? LoginMontenegro Clarifies Deadlines and Support for New IRMS Tax System Implementation
Montenegro
Author: Ljubica Blagojević
Montenegro’s Tax Administration confirmed that it is actively communicating with taxpayers and accountants about the new IRMS system and working to resolve technical issues. Delays caused by objective technical problems will be reviewed individually, but tax obligations and legal deadlines remain in force. The Administration will not introduce a general suspension of deadlines or broad paper-based... Read more
Montenegro
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18.06.2026.
08:07H
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Author: Ljubica Blagojević
Montenegro Proposes Draft Law to Align VAT Rules with EU Standards Ahead of Accession
Montenegro
Author: Ljubica Blagojević
Montenegro has proposed a draft law to align its VAT cooperation rules with EU Regulation No. 904/2010. The bill would introduce electronic record submission, cross-border VAT information exchange, joint audits, electronic VAT certificates, and use of the EU’s secure CCN/CSI network. It would apply once Montenegro joins the EU and aims to strengthen VAT fraud prevention and EU-level tax cooperatio... Read more
Montenegro
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01.06.2026.
08:41H
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Author: Ljubica Blagojević
New document was uploaded: System comparison - comparison between Federation of BiH, Montenegro and Croatia
The purpose of this document is to provide the most important information, that is the comparison between fiscal laws in the Federation of BiH, Montenegro and Croatia. The document itself will include all relevant information from the most important laws that regulate this matter and provide insight into the similarities and differences between all three fiscal systems. Read more
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Already subscriber? LoginMontenegro Extends Deadline for Activity Code Alignment under KD 2025
Montenegro
Author: Vukašin Santo
The Ministry of Finance of Montenegro has extended the deadline for aligning activity codes with KD 2025 from 30 March to 30 June 2026, giving businesses additional time to comply with the updated classification requirements. Ministry of Finance of Montenegro has announced an extension of the deadline for businesses to align their activity codes with the new Classification of Activities – KD... Read more
Montenegro
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07.04.2026.
14:39H
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Author: Vukašin Santo
Most important documents for Montenegro
See moreFiscalization service - access instructions
Montenegro
Author: Kristina Dosen
In this document highly relevant explanations, for accessing fiscalization of invoices and accessing testing of the fiscalization of invoices, can be found, reviewed, and implemented. Read more
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Montenegro
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11.05.2023.
14:58H
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Author: Kristina Dosen
Fiscalization service - functional specification
Montenegro
Author: Kristina Dosen
This document describes the communication process between the retailers' solutions and a tax authority system in Montenegro. Read more
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Montenegro
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11.05.2023.
14:58H
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Author: Kristina Dosen
Fiscalization of corrective receipts in Montenegro
Montenegro
Author: Nikolina Basić
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
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Montenegro
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13.01.2026.
10:16H
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Author: Nikolina Basić
Technical country overview - Montenegro
Montenegro
Author: Ištvan Božoki
This document addresses all the technical details regarding the fiscalizaton process in Montenegro. In this presentation, we deal with the topics such as - Fiscal regulation in Montenegro - Process of fiscalization - Registration of fiscal system - Fiscal elements of the receipt - Communication with CIS - Data Flow etc Read more
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Montenegro
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11.02.2026.
11:33H
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Author: Ištvan Božoki
Fiscalization service- technical specification
Montenegro
Author: Kristina Dosen
This document contains instructions and calculation examples when it comes to fiscalization process in Montenegro. Read more
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Montenegro
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11.05.2023.
14:57H
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Author: Kristina Dosen
Country overview - Montenegro
Montenegro
Author: Nikolina Basić
Our fiscal experts provided you this valuable overview of the fiscalization requirements in Montenegro with precise and concise information about topics of high interest for the retailers and POS business, such as general topics, required functionalities etc Read more
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Montenegro
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20.10.2025.
08:42H
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Author: Nikolina Basić