Fiscal subject related
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 2025.
Under the Law on Classification of Activities, entities were initially required to update their activity codes within 90 days from 1 January 2026, setting the original deadline at 30 March 2026. However, the deadline has now been extended to 180 days, giving businesses until 30 June 2026 to comply.
The extension has also been formally supported through amendments to the Company Law of Montenegro, ensuring legal consistency and providing additional time for businesses to meet the new requirements.
The decision aims to ease the transition to KD 2025, allowing companies to comply without unnecessary administrative burden while maintaining the efficiency and legality of the process.
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Already subscriber? LoginMontenegro Clarifies Deadlines and Support for New IRMS Tax System Implementation
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New document was uploaded: System comparison - comparison between Federation of BiH, Montenegro and Croatia
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Already subscriber? LoginMontenegro Advances Digital Business Registration with CRPS Digitalization Training
Montenegro
Author: Vukašin Santo
Montenegro has launched a training initiative to support the digitalization of business registration documents within the Central Register of Business Entities (CRPS), involving key institutions such as the Ministry of Finance of Montenegro and the Tax Administration of Montenegro. Read more
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Already subscriber? LoginIKOF Code Plays Key Role in Fiscalization and Receipt Identification
Montenegro
Author: Vukašin Santo
The IKOF is a unique 32-character code generated by the POS for each receipt, ensuring traceability, linking transactions to the taxpayer, and serving as a mandatory element on fiscal receipts. Read more