Electronic Fiscalization in Montenegro

The internet connection will need to be stable. Especially in commercial facilities with many receipts. We will try to mitigate potential problems with technical solutions. Internet in Montenegro is at a very good level in terms of coverage and stability. Of course, there are remote locations, parts of business facilities with poor internet, but there are technical solutions for that too. In any case, 48 hours are available for fiscalization of receipts that were not fiscalized due to internet problems.

You will have to start using software that will be able to fiscalize your receipts. However, in the era of the digital world, take advantage of the opportunity for digital transformation of your business processes. TiramisuERP will offer free use of invoicing software for up to 5 invoices per month, so these businesses don't have to worry about having additional costs.

Now they will have to be fiscalized. You will still be able to print invoices on A4 laser or inkjet printers that you have used so far, except that in the process of adapting your software, a QR code must appear on invoices as confirmation of successful fiscalization.

This depends on your software needs. As an IT professional, I would suggest to companies to use this electronic fiscalization for digital transformation of their business processes. So as not to significantly impact company budgets, TiramisuERP will provide packages for modules necessary for invoicing goods and services on a monthly subscription basis from €15 per month onwards, depending on the functionality that the end user wants to have.

You must contact a company that offers a software solution... for example, us. You will get the TiramisuERP enterprise management program.

Soft certificates will be issued by Post CG and one private company Core IT. They have not yet started issuing certificates. We know that the certificate at the Post Office will cost €30 per legal entity. One certificate per legal entity is sufficient, not one for each point of sale. You must request and collect the certificate from the Post Office yourself, and then enter it into the program at the appropriate location based on the instructions you will receive from the program supplier, or you must entrust it to programmers to install it in the program so it can be used for signing documents that are fiscalized.

The question above all questions. Generally, the new fiscalization does not introduce logical changes from what it was until now... every issued receipt had to be fiscalized, and every non-cash receipt issued to a partner had to correspond to an input receipt that was booked at the partner. However, returns were flexible until now, especially in wholesale. You were able to have free return of goods accompanied by a credit note for goods. According to current responses from the Tax Administration, credit notes will not be subject to fiscalization. However, if the return is initiated due to goods exchange or error correction, it is necessary to implement a corrective receipt procedure that must be completely canceled (information about the corrective receipt sent to TA) and a new corrected receipt recorded that must have a reference to the initial receipt that was subject to correction. Business programs should take care of these technicalities, and provide you as users with a process you were accustomed to until now.

Fiscal cash registers will no longer be used because they will not be able to provide communication with TA, and they are not technically equipped with the ability to print QR codes which is mandatory. Fiscal printers may be able to be used after defiscalization depending on the technical capability of the fiscal printer itself, that is, on the technical capability to print QR codes. You need to check this in time with the fiscal printer seller. The price of an ordinary thermal printer that is capable of printing QR codes and issuing receipts similar to current fiscal receipts will be around €150 + VAT per device.

They will not be able to. They will have to use qualified digital seal. Only entrepreneurs whose business is conducted on a physical person, that is, their VAT number is actually their personal identification number, will be able to use qualified digital signature. According to the official response from the Tax Administration: "For situations where non-cash receipts are issued on behalf of the fiscalization obligee by his representative, whom he has authorized, for example an accounting agency, when fiscalizing such receipts it is mandatory to use a digital certificate issued to the tax obligee containing his VAT number, even when the fiscalization procedure is performed by the representative", states the Functional Specification document. This will, as explained, significantly reduce costs for businesses, especially small ones that work with non-cash payments. They also do not need an internet connection. They need to obtain certificates, and their accountant software, which performs fiscalization of invoices for all clients. Tax obligees who do business with non-cash payments are usually smaller companies that do not have their own accounting systems.

This depends on the software solution. TiramisuERP has document copying options after cancellation for the purpose of faster creation of a new one. So, if you have a receipt with 20 items and made an error after fiscalization, you will be able to initiate receipt cancellation, that is, receipt correction, with copying of all items to a new receipt which is a correction of the incorrect receipt, so additional time will only require correction of that incorrect item or a few items.

According to current interpretations from TA, credit notes, as well as financial approvals themselves, will not be subject to fiscalization.

It can be classified among those that will fiscalize their receipts via the website, however, TiramisuERP will offer free use of online invoicing program for up to 5 invoices per month that will fully enable receipt fiscalization.

If an accounting agency handles your finances, you are obliged to provide a digital certificate and deliver it to the agency. The accounting agency will have to have/provide software and will continue to handle accounting for you.

Electronic fiscalization of receipts should be performed at the moment of receipt creation. For cash payments, this is conditioned precisely within 2 seconds of receipt creation, for non-cash payments the possibility of fiscalization within 48 hours of receipt creation is left. However, if the receipt is not fiscalized at the moment of verification/booking of the receipt in your company, the receipt that your customer will receive will have a QR code from which it will be known that the receipt is not yet fiscalized. Of course, you have 48 hours available, but marketing-wise, towards your customers, it's not nice for them to doubt that your receipt will never be fiscalized and that they have to check it in the next 2 days.

If agencies perform service invoicing on behalf and for the account of the client, they will have to adapt their software solution in the same way as businesses. According to the official response from the Tax Administration: "For situations where non-cash receipts are issued on behalf of the fiscalization obligee by his representative, whom he has authorized, for example an accounting agency, when fiscalizing such receipts it is mandatory to use a digital certificate issued to the tax obligee containing his VAT number, even when the fiscalization procedure is performed by the representative", states the Functional Specification document. This will, as explained, significantly reduce costs for businesses, especially small ones that work with non-cash payments. They also do not need an internet connection. They need to obtain certificates, and their accountant software, which performs fiscalization of invoices for all clients. Tax obligees who do business with non-cash payments are usually smaller companies that do not have their own accounting systems.

TiramisuERP is already in negotiations with some large tax obligees who have bulky and expensive software solutions regarding the realization of an information system integration project to enable fiscalization of cash and non-cash receipts. So, this is also possible... you don't have to invest huge amounts of money in modifications of bulky solutions like SAP or Microsoft Navision... it's possible to make an integration that will provide fiscalization

The matter is very clear. You need to fiscalize every receipt. If you now have a fiscal cash register, you will now have to have some software for entering receipts on an existing computer, laptop, tablet or even phone on which you will enter receipts for services, goods, etc. TiramisuERP will offer a tailored package for small users.

Everything is documented in legislative regulation: LAW on fiscalization in trade of products and services, Regulations that further regulate provisions of the Law on fiscalization in trade of products and services published in the Official Gazette of Montenegro; Regulation on the procedure for issuing and renewal procedure of confirmation of unavailability of internet access service and the method of conducting verification of availability of internet access service at the location where the tax obligee conducts business; Regulation for issuing certifications;

You have everything on the TA (Tax Administration) website https://poreskauprava.gov.me/vijesti/232806/Sve-o-ELEKTRONSKOJ-FISKALIZACIJI-na-jednom-mjestu.html as well as on our website https://tiramisuerp.com/elektronska-fiskalizacija-u-crnoj-gori-sta-je-vazno-znati/

Every software manufacturer, as well as software maintainer, must be registered in Montenegro's CRPS. In the test period, they must test the software and if they satisfy requirements, they can appear as a software manufacturer. TA has its services and software, so the complete process is reliable, accurate and precise to the end.

You will have to start using software that will be able to fiscalize your receipts. However, in the era of the digital world, take advantage of the opportunity for digital transformation of your business processes. TiramisuERP will offer free use of invoicing software for up to 5 invoices per month, so these businesses don't have to worry about having additional costs.

For all forms of fiscalization, a qualified electronic seal will be used to sign the XML message with receipt content that is sent to the tax administration.

Everything that used to be invoices for non-cash payments or fiscal receipts in retail is subject to fiscalization. Also, advance invoices are subject to fiscalization. Receipt corrections, that is, goods exchange, etc. are subject to fiscalization. Credit notes, financial approvals are not subject to fiscalization. In the documentation published by the Tax Administration, it is clearly stated what is now subject to fiscalization.

If they perform service invoicing on behalf and for the account of the client, they will have to adapt their software solution in the same way as businesses. According to the official response from the Tax Administration: "For situations where non-cash receipts are issued on behalf of the fiscalization obligee by his representative, whom he has authorized, for example an accounting agency, when fiscalizing such receipts it is mandatory to use a digital certificate issued to the tax obligee containing his VAT number, even when the fiscalization procedure is performed by the representative", states the Functional Specification document. This will, as explained, significantly reduce costs for businesses, especially small ones that work with non-cash payments. They also do not need an internet connection. They need to obtain certificates, and their accountant software, which performs fiscalization of invoices for all clients. Tax obligees who do business with non-cash payments are usually smaller companies that do not have their own accounting systems.

If a company needs a completely new point of sale, then it will need a POS device. This can be an "all in one" device with computer and touch-sensitive monitor and thermal printer in one, but if your business allows it, it can also be an ordinary computer, even a tablet computer. Soon you will receive from us proposals for packages that will include both software and equipment. For small users, such as users of ordinary cash registers with buttons, we will try to provide a monthly subscription of €15 per cash register for software and €30 to €50 monthly for equipment. If you already own any computer or tablet that you can use, you only need to obtain a thermal printer worth around €150 + VAT

You will have to have, for all clients on whose behalf you create invoices, a qualified digital seal. Also, the accounting agency is obliged to issue receipts for its services which will now have to be subject to fiscalization. For this job, you must provide a soft digital certificate for fiscalization.

NO. For non-cash payments, it will not be necessary to register ENU. Registration of the company as a fiscalization obligee is quite sufficient via the tax administration portal that will be available.

This is a question for the Tax Administration. We are of the opinion that a certificate from an authorized CA from Montenegro must be used because the TA's CIS will only accept those certificates. It would not make sense to test something with an environment that is not the same as the production environment. That certificate will continue to be used in production use as well.

This is a question for the Tax Administration.

Every individual "order" or "company card"... these are all guest orders that must be fiscalized with payment method "order". At the end, when the receipt is closed, a summary receipt is created that is fiscalized with the appropriate payment method and references all receipts it combines. All orders that occurred are not canceled. Answer previously received directly from the Tax Administration

Every individual "order" or "company card"... these are all guest orders that must be fiscalized with payment method "order". At the end, when the receipt is closed, a summary receipt is created that is fiscalized with the appropriate payment method and references all receipts it combines. All orders that occurred are not canceled. Answer previously received directly from the Tax Administration.

This question must be posed to the Tax Administration, but according to technical documentation, the discount will be reported in the summary receipt without the need to correct individual orders.

Essentially, existing equipment will be able to be used. For cash payments, you will need to obtain a small thermal printer (around €150 + VAT), possibly a computer, POS computer or tablet if you previously had a fiscal cash register. For non-cash invoices (wholesale, service invoicing), all existing equipment (computer, laser printer) will probably suffice. If you printed receipts on matrix EPSON or similar printers, in the future LASER printers will have to be used due to QR code printing which is not possible on matrix printers.

Certainly, these are questions for the Tax Administration, however from some experience, rental income is taxed on the principle of personal income taxation, that is, not on the VAT principle, and therefore is not subject to fiscalization.

Certainly, these are questions for the Tax Administration, however from some personal experience and interpretation of instructions for accessing the fiscalization system, we estimate that only RECEIPTS are fiscalized. Everything for which today, before electronic fiscalization, it was not necessary to issue a receipt is not subject to fiscalization.

Only entrepreneurs will probably be able to use a qualified certificate from the new ID card because their business is registered to them personally, that is, tied to their personal identification number. For other legal entities, a qualified electronic seal must be obtained from Post of Montenegro or Core IT company.

Soon an email will be published to which the necessary documentation, i.e. the Request, will be sent. The documentation that is needed, whether you are a fiscalization obligee, manufacturer or maintainer of a software solution, is specified in the Law on fiscalization in trade of products and services, Article 14 and Article 15. Requests will be sent to the Tax Administration electronically.

ENU is a hardware device that enables electronic communication with the Tax Administration. Software solution that supports creating, sending and receiving messages about fiscal receipts to the Tax Administration is installed on it. All tax obligees are required to have ENU, except those listed in Article 5 of the Law on fiscalization in trade of products and services (not considered tax obligees). Article 5 - A tax obligee is not considered to be a tax obligee who realizes trade from: 1) sale of tickets or tokens in line passenger transport and luggage charging; 2) sale of agricultural products at market stalls and other open spaces where open-air sales are enabled, produced on their own agricultural farm; 3) purchase of agricultural products by VAT obligees from agricultural producers; 4) universal postal services; 5) providing banking services and insurance and reinsurance services; 6) payments for participating in games of chance and entertainment games; 7) sales of goods on airplanes on national airline flights

For every software there must be a manufacturer and software maintainer who stand behind it. That same software manufacturer needs to register in CRPS (if not already) and submit electronically a request for determining a unique identification mark. During the testing and connection period with TA, confirmation must be obtained that everything regarding the Law, bylaws, as well as functional and technical specifications that accompany the project is satisfied. Detailed instructions for creating software solutions, the date of starting software solution testing, and procedures for registering manufacturers, software solution maintainers as well as the software itself will be available in a timely manner at the same place.

Provide internet connection. The certificate is obtained from the Post Office or from CoreIT company. A Request and Authorization for issuing a digital certificate for fiscalization (advanced electronic seal - for cash payment) is submitted. It is necessary to attach the original or certified copy of the Extract from CRPS (not older than 6 months). The fee for payment for the mentioned certificate is 30 euros. Payments are made to the Post of Montenegro giro account: 510-109-04. The legal deadline for certificate creation is 15 days from the date of documentation submission. At the same time, it is necessary to send a Request to TA for registering the fiscalization obligee to obtain the obligee identification code. Article 14: The fiscalization obligee is required to provide the Administration electronically with data about all business premises where they conduct business, 24 hours before starting to use the fiscal service for issuing fiscal receipts, and for each business premise separately. Data from paragraph 1 of this article contains: 1) tax identification number of the fiscalization obligee; 2) geolocation of business premises (spatial coordinates); 3) address of business premises; 4) type of business premises; 5) type of activity performed in business premises; 6) daily working hours and working days in the week, work during state holidays; 7) date of starting business in business premises; 8) dates of temporary closure of business premises; 9) date of cessation of business in business premises; 10) square footage of business premises; 11) payment method (cash and/or non-cash); 12) business premises status (active/inactive); 13) indication whether business premises are owned or rented. To provide ENU (electronic payment device); To have software from a recognized software manufacturer.

The bank, as a business entity, provides all data as a fiscalization obligee, with the fact that according to Article 5 of the Law on fiscalization: A fiscalization obligee is not considered to be a tax obligee who realizes trade from: 1) sale of tickets or tokens in line passenger transport and luggage charging; 2) sale of agricultural products at market stalls and other open spaces where open-air sales are enabled, produced on their own agricultural farm; 3) purchase of agricultural products by VAT obligees from agricultural producers; 4) universal postal services; 5) providing banking services and insurance and reinsurance services; 6) payments for participating in games of chance and entertainment games; 7) sales of goods on airplanes on flights of the national airline. So banking services are not subject to fiscalization, with the fact that all other invoicing (non-cash) that the bank has both as a buyer and supplier is subject to fiscalization.