Return transactions are formal fiscal operations and must be processed through a Void (corrective) receipt containing negative values and a reference to the original fiscal document. Only previously fiscalized receipts with a valid JIKR can be corrected, and each corrective receipt must include the original receipt’s IKOF to ensure traceability and audit integrity.
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Montenegro -reminder: Proper Handling of Return Transactions Under Fiscal Rules
Montenegro
Author: Vukašin Santo
Category:
Fiscal subject related
Views:
45
Content accuracy validation date:
27.02.2026
Content accuracy validation time:
08:04h
Other news from Montenegro
New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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New document was uploaded: S4FiscalBackoffice Patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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Tax Administration in Montenegro: over €4.4 Million in fines issued during summer inspections
Public
Montenegro
Author: Nikolina Basić
Montenegro
Author: Nikolina Basić
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. In an effort to combat the shadow economy and reinforce tax discipli... Read more
New document was uploaded: S4F backoffice patch
Author: Dejan Šijačić
S4F backoffice patch is intended for users who have already installed S4F backoffice and are intended to update existing installations to latest version. To do so apply only patches that are marked with version number that is newer than your currently installed instance of backoffice. Please make sure to install all available patches sequentially (without skipping). This package contains instruction, release notes, changelog and software packages required for deployment of this software component. Read more
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