fiscalization fiscalisation online montenegro

Montenegro: New fiscalization model definitely live soon!

According to the postponement published at the end of 2020. of the obligatory start of implementation of the new fiscalization law “Law on fiscalization on turnover of goods and services” published in the Official Gazette no. 46/2019, 73/2019 and 8/2021, June 1th is the final deadline for all fiscalization subjects to switch to the online sending of transaction data in real time to the authorities.

The main concept of this fiscalization model imposes the following obligations:

  • to have internet connection in the store,
  • to acquire digital certificates for signing of transactions,
  • to provide a predefined set of transaction data immediately upon creation of the transaction to the tax authorities,
  • to include the received response as a sign of authorization of the transaction by the authorities in the receipt provided to the customer
  • to create a QR code.

What you should be aware of to be prepared on time, among other facts regarding the development itself, is that the digital certificates are already available to be acquired by the Montenegrin telecommunication provider Telekom. They are valid for 3 years.

Also, prior to the switch to the online concept, it is necessary to de-fiscalize the fiscal equipment i.e. the fiscal printer by an authorized service organization and to conduct the reading of the fiscal memory in the presence of a tax official, what is defined by the Ordinance on the procedure of reading the fiscal memory of the cash register, adopted on December 29th 2020, by the Montenegrin Government. With an amendment to the Ordinance, it is defined that this procedure must be done within 5 days from the day of end of usage of the fiscal device. Except that the tax official has reason to doubt that there is a breach of duty, after the reading, the fiscal memory must be destroyed.

In the past two years, several bylaws and FAQs were published by the authorities defining, together with the Law itself, the details such as the creation of the operator code which is an obligatory part of the fiscal receipt, creation of a specific code of the fiscalization subject for every particular transaction, procedure for issuing the confirmation of the unavailability of internet connection conducted by the Agency for electronic communication and postal activity, structure of the request message for authorization of the transaction and mandatory registration of the following elements:

  • fiscalization subject
  • software used on the POS
  • manufacturer of the POS solution
  • maintainer of the POS solution
  • store
  • POS

For understanding all of the details of the creation of the receipt, providing the data in real time to the authorities and what to do in certain critical situations our team can help.

Need to get and/or to remain compliant? Get in touch!


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