How is the charging of electric vehicles in Montenegro treated from the VAT and fiscalization perspective?

From the fiscalization and VAT perspective, the treatment of service, which includes sales of electricity for electric vehicles in Montenegro, similar to other fiscal countries, is not specifically regulated by precise regulations. It is the subject of the analysis and interpretation of different laws and regulations. The main question is how the chargers are treated to be able to see whether they are subjects of fiscalization. Also, are they or not treated as points of sales, cash registers, fiscal devices, or maybe vending machines? Or fiscalization is not an obligation for e-chargers? Of course, every country has its own rules, and the answer is not simple.