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: 03.09.2026 | News: 127
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 moreFrom UPOS to AI: How Retail Technology Standards Are Evolving
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail. Retail technology has changed dramatically over the past three decades, yet many standar... Read more
Retail standards are entering a new phase as cloud, mobile technologies and AI reshape how systems communicate. Fiscal Solutions’ webinar explored the evolution from UPOS and POSLog to digital receipt standards, retail ontology and AI-ready models designed to support the next generation of global retail.
New webinar was uploaded: Recorded webinar: From OPOS to the Future of AI-Driven Retai
Retail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Read moreSubscribe to get access to the latest news, documents, webinars and educations.
Already subscriber? LoginRetail technology doesn’t work without standards. Behind POS systems, eReceipts, and the technologies connecting the retail ecosystem are standards that have evolved for decades—from OPOS and ARTS to today’s landscape. What’s next? In this webinar, Roland Zališevskij, Co-Founder of Fiscal Solutions, explores the evolution of retail standards.
Save the Date - Community Day 2026
The 3rd Annual Community Day on October 15, 2026, at Mona Plaza Belgrade focuses on fiscalization. No sales pitches or commercial agendas allowed. We are pleased to announce Community Day 2026! This is the 3rd annual edition of our community event. 📅 October 15, 2026📍 Mona Plaza Belgrade A unique gathering for the fiscalization and retail technology community. Focused on knowledge sharing, i... Read more
Why Fiscal Transaction Counters Become So Complicated at the Point of Sale
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge. A simple se... Read more
A fiscal transaction counter sounds simple—until it meets the reality of modern retail. POS systems often count much more than sales, creating gaps that can become a serious problem for tax authorities. Add cloud POS, e-commerce, offline operation, retries and multiple checkout channels, and a simple sequence of numbers quickly becomes a complex compliance architecture challenge.
Montenegro 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? LoginMost 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
|
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