Deadline for electronic fiscalisation - 1 June 2021

The application of the Law on Fiscalisation in the Trade in Goods and Services began on 1 January 2021, with the delayed application until 1 June 2021.

The process of electronic fiscalisation implies the existence of the following segments:

1. Internet connection
In order to fiscalise each invoice, it is necessary to provide a constant Internet connection that will enable communication with the servers of the tax administration.

2. Registration
The user of electronic fiscalisation is obliged to register each of his business premises in which he does business, as well as the operator who will work there.

3. Electronic certificate
In order to implement the invoice fiscalisation, the users are obliged to provide an electronic certificate provided by the authorised companies.

4. Equipment
The fiscalisation device can be any computer (desktop, laptop), tablet or even a mobile phone as well as a POS printer, a regular printer or some other equipment.

5. Software
To fiscalise your invoices you need to have a specific software. The offer on the market includes various software depending on the needs and capabilities of the user.

The electronic fiscalisation project involves the fiscalisation of cash and non-cash transactions via the Internet and in real time.

This process aims to create preconditions for more effective elimination of the gray economy, more regular payment of taxes and sanctioning of unfair competition for the survival of orderly taxpayers in the Montenegrin market.


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