Last modified on 2025-07-25 in Countries
OASIS UBL 2.1, Peppol
EFI portal (SEP)
Ministarstvo Finansija
Post-audit
n/a
n/a
5 years
Montenegro is advancing rapidly in digital tax compliance through its mandatory electronic fiscalization system. The Law on Fiscalization in the Turnover of Goods and Services, implemented since 2021, has transformed how businesses handle invoicing and tax reporting by requiring all transactions to be processed through electronic cash registers (ENUs) and transmitted directly to tax authorities in real-time.
While Montenegro already mandates electronic fiscalization for all businesses, it is speculated B2G e-invoicing will become mandatory between 2025-2026, with B2B e-invoicing expected to follow. These requirements together form the legal foundation for Montenegro's digital tax compliance, supporting the country's alignment with EU standards and transition toward comprehensive e-invoicing adoption. The system operates through a centralized platform developed with the Ministry of Finance and Asseco SEE.
Montenegro rules are simple: whether you run a small local business or a large international company, you must process all transactions through certified software platforms that automatically report invoice data to the Montenegrin tax administration at the moment of sale.
As of June 2025, Montenegro is in discussions to implement mandatory e-invoicing by potentially adopting Serbia’s centralized platform, licensed free of charge through 2026. This initiative is part of a broader Revenue Administration Reform Project supported by the World Bank, which since 2021 has rolled out an Electronic Fiscal Invoicing system contributing to improved VAT collection and narrowing the VAT gap.
The e-invoicing platform will cover B2G and B2B transactions with phased implementation expected between 2025 and 2026. Montenegro’s retail sector (B2C) has already digitalized reporting through real-time fiscalization since 2021. While large-scale onboarding is not yet confirmed, businesses are urged to register and integrate early to ensure compliance and avoid penalties once mandates take effect.
Tired of scrolling through information about e-invoicing?
Electronic fiscalization in Montenegro is the process where every business transaction is reported in real time to the tax authorities using software-based cash registers (ENUs), replacing the old paper-based systems and manual cash registers. This ensures that all sales are instantly and securely transmitted, improving compliance and transparency across the economy.
E-invoicing refers to the creation, sending, and storage of invoices electronically rather than on paper or using digital formats like PDF. This digital process makes transactions faster, reduces errors, and increases transparency for both businesses and the government.
Montenegro’s adoption of these systems is part of a broader strategy to modernize its economy, align with EU standards, and make tax compliance easier and more efficient for everyone.
The cash register or poreske registar kase was the original method of fiscalization in Montenegro.
In Montenegro, each cash register is assigned a unique record number stored in its fiscal memory, such as CRK-2023-000457, to ensure every sale is traceable. When printing a fiscal receipt, two copies are generated, one for the buyer and one for records with unique receipt numbers like R-210523-0150.
At the end of each day, a daily sales report (e.g., DSR-2023-05-21-0012) is printed for compliance. If the register fails or there’s a power outage, businesses can keep selling using pre-approved manual receipt books called paragon blocks, numbered sequentially (e.g., PB-000001 to PB-001000) to ensure all sales remain recorded and compliant.
How this helps businesses:
Ensures you meet legal requirements and avoid penalties.
Provides clear sales records for audits or disputes.
Keeps your business running even during technical issues by allowing manual backup sales.
The ENU is a hardware device equipped with software that facilitates the generation and transmission of fiscal information to the Tax Authorities through the fiscal service.
How it works:
ENUs are advanced devices with built-in software that automatically send every sale to the Tax Authority in real time. Registration with the Tax Administration gives you a Taxpayer Identification Code (IKOF), connecting your ENU to the state’s fiscal platform (SEP). All transactions are transmitted instantly, reducing manual work and errors. Like cash registers, ENUs need electricity and internet, if either fails, you revert to paragon blocks.
How this helps businesses:
Automates compliance, no need to manually submit sales data.
Reduces risk of human error and missed reports.
Speeds up transactions and improves customer experience.
Keeps you audit-ready and protects against fines.
.webp&w=2048&q=75)
An ENU can be registered with the Tax Administration by filling out an application which will generate a Taxpayer Identification Code (IKOF). This code can then be used to access the EFI web portal(SEP) which then creates a permanent internet connection between the ENU, SEP and the Montenegrin Tax Administration server.
Fiscalization however can also be done directly via software for internet businesses, without any use of hardware.
Historical and Future Timeline of Montenegro’s e-invoicing and fiscalization
Montenegro has been steadily advancing its digital tax compliance framework since 2021. Understanding this progression helps businesses prepare for new obligations and upcoming deadlines.
1 January 2021: Start of transition from hardware-based to software-based fiscalization.
1 June 2021: End of hardware-based fiscalization; real-time software fiscalization becomes mandatory for all businesses.
2023: Ministry of Finance forms a plan for national e-invoicing.
However, the timeline for mandatory e-invoicing is still tentative and subject to official confirmation.
Speculated from 1 January 2026:
Mandatory e-invoicing for all B2G and B2B transactions.
Free access to the centralized e-invoicing platform is expected to remain available for all businesses through the end of 2026.
Discover how real-time reporting is evolving across Europe.
Retail Software Integration
Retail Software Provider Integration with DDD Invoices
Read the detailed case study here
Mini ERP Solution for Accounting Offices
IOT x DDD Invoices Integration Testimonial
Read the detailed case study here
Want to see some real examples?
Montenegro has been rapidly advancing its fiscalization system to ensure real-time reporting and compliance with tax regulations for all sales to government entities. Since June 2021, the country has operated a software-based, real-time fiscalization platform requiring all taxpayers, including those involved in business-to-government (B2G) transactions, to issue fiscal receipts via online-connected devices.
This system applies broadly, covering not only traditional sales but also vending machines, self-service devices, and automated payment systems used in government contracts.
While B2G fiscalization is already mandatory through real-time reporting, Montenegro is planning to introduce mandatory B2G e-invoicing as part of a centralized e-invoicing system.
This requirement is expected to take place in phases between 2025 and 2026, pending official confirmation. This approach aligns with Montenegro’s modernization efforts to integrate digital fiscal processes compliant with broader European standards.
In Montenegro, B2B transactions also need to be fiscalized under the electronic fiscalization system established by the Law on Fiscalization in the Turnover of Goods and Services, effective since June 1, 2021.
All business-to-business sales and services must be recorded and reported in real time through electronic cash registers or fiscal devices connected to the Tax Administration’s platform.
Businesses involved in B2B transactions must use electronic cash registers (ENUs) or fiscal devices connected to the government fiscal server to generate fiscal receipts and reports.
Each fiscal receipt is authorized by the Tax Administration at the moment of issuance, ensuring transparency and reducing the grey economy.
Fiscalization covers all taxable supplies of goods and services between businesses, regardless of size or sector.
Although mandatory B2B e-invoicing is planned for 2025–2026, it hasn’t been officially confirmed yet, and the exact dates are still unknown.
Until mandatory e-invoicing is enforced, electronic invoices in B2B transactions generally require the buyer’s consent.
Businesses should review their current invoicing systems, choose certified e-invoicing solutions, and stay informed about the latest regulatory updates from the Ministry of Finance and Tax Administration.
In Montenegro, B2C (business-to-consumer) fiscalization is a core part of the country’s digital transformation in tax compliance. Under the Law on Fiscalization in the Turnover of Goods and Services, every business, regardless of size or sector, must issue fiscal receipts electronically for all sales to consumers. This requirement has been in effect since 2021.
As of June 2025, Montenegro does not mandate the use of the Standard Audit File for Tax (SAF-T) reporting format for businesses. Instead, Montenegro’s digital tax compliance framework primarily focuses on real-time fiscalization and electronic invoicing.
However Montenegro does have mandatory periodic VAT e-reporting requirements. Businesses registered for VAT must submit regular electronic VAT returns to the Tax Administration, reporting their VAT liabilities and credits within prescribed deadlines.
This VAT e-reporting obligation is a key part of Montenegro’s tax compliance regime, even though it does not involve SAF-T or other detailed standardized audit files.
Montenegro is rapidly transitioning to real-time fiscalization, requiring businesses to issue invoices that are instantly recorded and compliant with the Tax Administration’s regulations. This demands seamless integration with official systems like the Centralized Fiscal Cash Register (CFCR) and the real-time fiscalization API.
We offer a solution that supports digital signatures and API-driven integrations, enabling companies to automate invoice issuance while ensuring compliance with Montenegro’s fiscal laws. Our platform connects directly to the CFCR and adapts automatically to new regulatory updates.
Partner with DDD Invoices to make your invoicing faster and easier in Montenegro.
Still have questions?
In the 30min free call we will discuss:
While electronic fiscalization has been mandatory for all businesses in Montenegro since 2021, e-invoicing requirements are being introduced in phases, with no confirmed implementation dates. Businesses should prepare for upcoming changes but note that e-invoicing requirements are not yet finalized.
No. As of June 2025, SAF-T is not required in Montenegro.
Automation of tax reporting, reduction of human errors, faster transaction processing, and audit readiness.
Written by the Compliance team
Reviewed by Denis V. P.
DDD Invoices is an enterprise-grade platform delivering a powerful infrastructure for creating, sending, receiving and storing electronic documents. DDD Invoices enables software providers like ERPs, SaaS, eCommerce, POS systems, accounting & invoicing softwares, billing services and others, to easily adhere to global invoicing compliance requirements and shorten their time-to-market.