Montenegro Clarifies Deadlines and Support for New IRMS Tax System Implementation

Montenegro’s Tax Administration confirmed that it is actively communicating with taxpayers and accountants about the new IRMS system and working to resolve technical issues. Delays caused by objective technical problems will be reviewed individually, but tax obligations and legal deadlines remain in force. The Administration will not introduce a general suspension of deadlines or broad paper-based alternatives, while electronically signed documents remain legally valid.

The Administration acknowledges that introducing the system is complex and that technical issues may occur. Such cases will be reviewed individually, based on evidence, especially where delays were caused by circumstances outside the taxpayer’s control.

However, it emphasized that tax obligations, legal deadlines, and equal treatment of taxpayers must still be respected. General suspension of deadlines or broad paper-based alternatives will not be introduced.

Electronically signed documents issued through the system remain legally valid, although paper certification may still be provided in specific cases where other institutions do not accept them. The Tax Administration will continue improving the IRMS system and user support.