Regulatory updates - Montenegro
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
November 10 2023
Montenegro is planning to introduce a centralized e-invoicing system
The Minister of Finance of Montenegro has announced plans to implement a mandatory countrywide e-invoicing system to reduce the VAT gap in the country.
Pagero Regulatory Atlas
E-Invoicing/CTC Model:
- Currently: Post Audit
-Planning to introduce Centralized e-invoicing system
Mandatory Infrastructure:
N/A
Mandatory Format:
N/A
Mandatory for Issuing:
-Buyer's consent is needed for sending e-invoices
Mandatory for Receiving:
N/A
eSignature:
Mandatory for e-invoices
Archiving Period:
-5 years for movable property
-20 years for inmovable property
Archiving Abroad:
Allowed
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