Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Montenegro

Montenegro e-Invoicing

Updated 13 March 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Montenegro

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Montenegro requires real-time electronic fiscalisation of B2C cash sales through the Tax Administration's eFiskalizacija platform since 2021, with each receipt carrying a unique JIKR identifier. Mandatory B2B and B2G e-invoicing is planned but not yet in the Official Gazette.

Montenegro e-Invoicing Overview

B2B
planned
B2B e-invoicing planned by the Tax Administration under the Ministry of Finance , building on the existing electronic fiscalisation framework. Reform proposals have been published by the Government in strategy documents (download ) and supporting papers , pending publication in the Official Gazette .
B2G
planned
Planned mandatory e-invoicing framework for supplies to public bodies, administered by the Tax Administration , with implementation aligned to the broader public finance reform agenda.
B2C
mandatory
since 1 January 2021
Mandatory electronic fiscalisation of B2C cash transactions through the eFiskalizacija platform of the Tax Administration, with FAQ and guidance published on the Tax Administration FAQ page and news for taxpayers . Each receipt receives a unique JIKR identifier.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Montenegro

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(2 events)

Key mandate dates. Select a date for detail, or show all updates below.

Electronic Fiscalisation of B2C Cash Transactions Mandatory
1 January 2021
B2C
Montenegro made electronic fiscalisation of B2C cash transactions mandatory under the Law on Fiscalisation in Trade in Goods and Services , with each receipt requiring a unique JIKR identifier and QR code generated through the eFiskalizacija platform of the Tax Administration.
Government Confirms B2B e-Invoicing Roadmap
1 January 2024
Legislative
The Government of Montenegro confirmed plans to extend electronic fiscalisation to B2B e-invoicing, with reform documents published as strategy papers and supporting analyses , pending official publication.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

CTC Model
Real-time reporting
Real-time fiscalisation through certified taxpayer software using qualified electronic certificates: each B2C receipt is signed and transmitted to the Tax Administration platform, which returns a JIKR identifier and supports QR-code buyer-side verification.
Network
Real-time reporting
Standards
Tax Administration eFiskalizacija standard

Record-keeping & Reporting

Archiving
Retention required by the Law on Tax Administration; eFiskalizacija receipts archived by both supplier and Tax Administration

Technical Formats

XML / JSON (Montenegro fiscalisation schema)
QR-coded receipt

Penalties

Failure to Fiscalise B2C Receipts
Failure to fiscalise B2C transactions through the eFiskalizacija platform attracts financial penalties under the Law on Fiscalisation in Trade in Goods and Services , including possible suspension of business activity for repeat breaches.

Official Sources

  • gov.meOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • Bosnia and HerzegovinaPlanned
  • LatviaPlanned
  • NetherlandsPlanned
  • North MacedoniaPlanned

Frequently asked questions about e-Invoicing in Montenegro

e-Invoicing is currently planned for future implementation for B2B and planned for future implementation for B2G transactions in Montenegro.

B2B e-Invoicing in Montenegro is planned for future implementation. B2B e-invoicing planned by the Tax Administration under the Ministry of Finance , building on the existing electronic fiscalisation framework. Reform proposals have been published by the Government in strategy documents (download ) and supporting papers , pending publication in the Official Gazette .

B2G e-Invoicing in Montenegro is planned for future implementation. Planned mandatory e-invoicing framework for supplies to public bodies, administered by the Tax Administration , with implementation aligned to the broader public finance reform agenda.

Montenegro supports the following e-Invoice formats: XML / JSON (Montenegro fiscalisation schema), QR-coded receipt.

Montenegro uses the following e-Invoicing standards: Tax Administration eFiskalizacija standard. Archiving requirement: Retention required by the Law on Tax Administration; eFiskalizacija receipts archived by both supplier and Tax Administration.

Real-time fiscalisation through certified taxpayer software using qualified electronic certificates: each B2C receipt is signed and transmitted to the Tax Administration platform, which returns a JIKR identifier and supports QR-code buyer-side verification.

Montenegro has penalties for e-Invoicing non-compliance. Failure to Fiscalise B2C Receipts: Failure to fiscalise B2C transactions through the eFiskalizacija platform attracts financial penalties under the Law on Fiscalisation in Trade in Goods and Services , including possible suspension of business activity for repeat breaches.

B2C e-Invoicing in Montenegro is mandatory since 2021-01-01. Mandatory electronic fiscalisation of B2C cash transactions through the eFiskalizacija platform of the Tax Administration, with FAQ and guidance published on the Tax Administration FAQ page and news for taxpayers . Each receipt receives a unique JIKR identifier.