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Montenegro e-Invoicing

Updated 13 March 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
planned
B2G e-Invoicing
planned
Next deadline
None announced
Formats
XML / JSON (Montenegro fiscalisation schema)
QR-coded receipt

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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 .
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.
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.

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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.

Standards:

Tax Administration eFiskalizacija standard

Supported Formats:

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

Clearance Model:

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.

Archiving Requirements:

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

N/A

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.

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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.

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.

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Montenegro e-Invoicing through XML / JSON (Montenegro fiscalisation schema), QR-coded receipt. Integration typically requires Peppol network connectivity or direct API integration.

To integrate with Montenegro e-Invoicing: 1) Ensure your software supports XML / JSON (Montenegro fiscalisation schema), QR-coded receipt, 2) Implement the required transmission method, 3) Comply with Tax Administration eFiskalizacija standard.

Montenegro requires compliance with Tax Administration eFiskalizacija standard standards. Supported formats include XML / JSON (Montenegro fiscalisation schema), QR-coded receipt. Archiving requirement: Retention required by the Law on Tax Administration; eFiskalizacija receipts archived by both supplier and Tax Administration

To get started with e-Invoicing in Montenegro: 1) Review Montenegro's specific requirements, 2) Ensure your software supports XML / JSON (Montenegro fiscalisation schema), QR-coded receipt formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

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.

Primary sources for Montenegro

gov.me, poreskauprava.gov.me, wapi.gov.me, efirma.tax.gov.me, gov.me, gov.me, gov.me.

Related Countries

Latvia
planned
Netherlands
planned
North Macedonia
planned
Norway
planned