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:


Mandatory Format:


Mandatory for Issuing:

-Buyer's consent is needed for sending e-invoices 

Mandatory for Receiving:



Mandatory for e-invoices

Archiving Period:

-5 years for movable property

-20 years for inmovable property

Archiving Abroad:


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