Between May and August, Montenegro's Tax Administration conducted nearly 6,000 inspections, resulting in over €4.4 million in fines for tax irregularities. These checks focused heavily on the high-risk hospitality and accommodation sectors as part of a strategic effort to combat the shadow economy and improve fiscal transparency.
Tax Administration in Montenegro: over €4.4 Million in fines issued during summer inspections
Public
Montenegro
Author: Nikolina Basić
Category:
Fiscal subject related
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762
Content accuracy validation date:
11.09.2025
Content accuracy validation time:
08:07h
In an effort to combat the shadow economy and reinforce tax discipline, the Tax Administration in Montenegro has conducted nearly 6,000 inspections across Serbia during the summer season, uncovering hundreds of irregularities and issuing millions in fines.
Between May 1 and August 24, inspectors carried out a total of 5,571 controls, identifying 1,082 irregularities among taxpayers. These findings led to the issuance of 1,447 misdemeanour orders, with fines totalling €4,463,900.
Taxpayers who accepted liability and paid fines within eight days benefited from a one-third reduction, in line with the Law on Misdemeanours.
Special attention was given to the hospitality and accommodation sectors, which were flagged as high-risk for non-compliance. Inspectors conducted:
167 controls on accommodation providers (apartments, villas, mini-hotels, hotels) between May 1 and August 17, uncovering 89 irregularities and issuing €185,400 in fines.
181 controls from May 1 to August 24, identifying 97 irregularities and imposing €204,500 in fines. These sectors will remain under heightened scrutiny in the coming months.
The Tax Administration emphasised that these results reflect its strategic commitment to ensuring fair taxation, improving fiscal transparency, and safeguarding public finances. All available resources are being deployed to monitor high-risk taxpayers and enforce compliance.
Citizens are encouraged to play an active role in building a fairer tax system by reporting irregularities via the Call Centre at 19707 or through the "Be Responsible" platform.
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