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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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.